The U.S. Department of Labor (DOL) released a temporary rule to implement the emergency paid sick leave and expanded family and medical leave requirements included in the Families First Coronavirus Response Act (FFCRA) [85 F.R. 19326, 4-6-20]. The rule is effective April 1, 2020, until December 31, 2020.

On April 3, the IRS added a note to the Form 941, Employer’s Quarterly Federal Tax Return, and its instructions to provide guidance to employers that will claim the employee retention credit.

The Office of Child Support Enforcement (OCSE) issued a Dear Colleague Letter stating that noncustodial parents who receive stimulus payments under the CARES Act may have the checks offset by past due child support payments [DCL-20-02, 4-13-20].

The Board of Trustees of the Social Security Trust Fund reports each year on the financial condition of the social security program. The 2020 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Federal Disability Insurance Trust Funds, issued on April 22, includes both short- and long-term projections about the social security system.

At the end of April, the IRS issued drafts of the 2020 Form 941, Employer’s Quarterly Federal Tax Return, and its instructions to be used beginning with the second quarter return (April 1 to June 30) that must be filed by July 31.

On March 27, President Trump signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act into law [Pub. L. 116-136]. The economic stimulus legislation contains many payroll provisions.

The U.S. Treasury Department, Internal Revenue Service (IRS), and Department of Labor (DOL) announced plans to allow small and midsize employers to begin claiming two new refundable payroll tax credits, designed to immediately and fully reimburse them for the cost of providing COVID-19-related leave to their employees [IR-2020-57, 3-20-20]. The agencies are moving swiftly to […]

On January 31, U.S. Citizenship and Immigration Services (USCIS) released the new Form I-9, Employment Eligibility Verification, along with the updated instructions. Employers must begin using the new version of Form I-9 (dated October 21, 2019) by April 30, 2020 [85 F.R. 5683, 1-31-20].

The U.S. Department of Labor (DOL) released inflation adjustments to the civil penalties for violations of certain laws, including the Fair Labor Standards Act (FLSA) and the Family and Medical Leave Act (FMLA) [85 F.R. 2292, 1-15-20].

The IRS released the 2020 Publication 15-T, Federal Income Tax Withholding Methods, which describes how to figure withholding using the Percentage Method and the Wage Bracket Method and also describes alternative methods for figuring withholding.