Payroll Arizona, Unique Aspects of Arizona Payroll Law and Practice

The Arizona State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue 1600 W. Monroe St. PO Box 29009 Phoenix, AZ 85038-9009 602-255-2060 or 800-843-7196 [http://www.revenue.state.az.us/#WithholdingTax] Arizona requires that you use Arizona form “A-4, Employee's Arizona Withholding Percentage Election” instead of Federal W-4 Form for…

The Arizona State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Department of Revenue

1600 W. Monroe St.

PO Box 29009

Phoenix, AZ 85038-9009

602-255-2060 or 800-843-7196

[http://www.revenue.state.az.us/#WithholdingTax]

Arizona requires that you use Arizona form “A-4, Employee's Arizona Withholding Percentage Election” instead of Federal W-4 Form for Arizona State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Arizona cafeteria plans and 401 (k) 's are not taxable for income tax calculation and are not taxable for unemployment purposes.

There is no provision in Arizona payroll law concerning supplementary wage tax rates.

You may file your Arizona State W-2s by magnetic media if you choose to.

The Arizona State Unemployment Insurance Agency is:

Department of Economic Security

Unemployment Tax Division

PO Box 6028

SAT Code 911B

Phoenix, AZ 85005

602-248-9354

http://www.de.state.az.us/links/esa/index.html

The State of Arizona taxable wage base for unemployment purposes is wages up to $ 7000.00. Meaning that unemployment tax will only be calculated on the first $ 7000.00 of an employee's wages each year.

Arizona magnetic media reporting of quarterly wage reporting is optional.

Unemployment records must be retained in Arizona for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The Arizona State Agency charged with enforcing the state wage and hour laws is:

Labor Department

PO Box 19070

Phoenix, AZ 85005-9070

602-542-4515

[http://www.ica.state.az.us/labor/labortop.htm]

There is no general provision for minimum wage in the State of Arizona.

There is also no general provision in Arizona State Law covering paying overtime in a non-FLSA covered employer.

Arizona State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

  • Employee's name
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Arizona.

The Arizona new hire reporting agency can be reached at 888-282-2064 / 602-340-0555 or on the web at http://www.az-newhire.com .

Arizona does not allow compulsory direct deposit.

Arizona requires the following information on an employee's pay stub:

Earnings and obligations if employee paid by direct deposit. information.

In Arizona pay frequency is semimonthly within 16 days of each other; FLSA-exempt employees can be paid monthly by out of state employer.

The lag time between when the services are performed and when the employee must be paid is five days after the pay period (10 days if payroll system is out of state); 16 days for exception or overtime pay.

Arizona payroll law requires that involuntarily terminated employees must be paid their final pay with in 3 working days and that voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it.

Deceased employee's wages up to a maximum of $ 5000.00 must be paid to the surviving spouse after an affidavit showing employee's death and status of surviving spouse is tendered.

Escheat laws in Arizona require that unclaimed wages be paid over to the state after one year.

The employer is further required in Arizona to keep a record of the wages abandoned and turned over to the state for a period of five years.

There is no provision in Arizona law relating tip credits against State minimum wage.

In the Arizona payroll law there is no provision covering required rest or meal periods.

There is no provision in Arizona law relating record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

The Arizona agency charged with enforced Child Support Orders and laws is:

Division of Child Support Enforcement

3443 N. Central Ave., 4th Fl.

Phoenix, AZ 85012

602-252-4045

http://www.de.state.az.us/links/dsce/index.html

Arizona has the following provisions for child support discounts:

  • When to start Withholding? 14 days after receipt of order.
  • When to send Payment? Within 2 days of Payday.
  • When to send Termination Notice? Within 10 days of termination.
  • Max Administrative Fee? greater of $ 4 per mo. Egypt $ 1 per pay period.
  • Withholding Limits? 50% of disposable earnings

Please note that this article is not updated for changes that can and will happen from time to time.

Payroll Colorado – Unique Aspects of Colorado Payroll Law and Practice

The Colorado State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue State Capital Annex 1375 Sherman St. Denver, CO 8261-0009 800-332-2087 www revenue.state.co.us/ Colorado allows you to use the Federal W-4 form to calculate state income tax withholding Not all states allow salary reductions…

The Colorado State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Department of Revenue

State Capital Annex

1375 Sherman St.

Denver, CO 8261-0009

800-332-2087

www revenue.state.co.us/

Colorado allows you to use the Federal W-4 form to calculate state income tax withholding

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Colorado cafeteria plans are: not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.

In Colorado supplementary wages are taxed at a 4.63% flat rate.

You must file your Colorado State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

The Colorado State Unemployment Insurance Agency is:

Department of Labor & Employment

Division of Employment and Training

1515 Arapahoe St., Tower 2, Ste. 400

Denver, CO 80202-2117

303-603-8254

http://unemployytax.cdle.state.co.us/

The State of Colorado taxable wage base for unemployment purposes is wages up to $ 10,000.00.

Colorado has optional reporting of quarterly waves on magnetic media ..

Unemployment records must be retained in Colorado for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The Colorado State Agency charged with enforcing the state wage and hour laws is:

Department of Labor & Employment

Labor Standards Office

1515 Arapahoe St., Ste. 375

Denver, CO 80202-2117

303-318-8441

http://www.coworkforce.com/LAB/

The minimum wage in Colorado is $ 6.15 per hour.

The general provision in Colorado State Law covering paying overtime is one and one half times regular rate after 12 hour day or 40 hour week.

Colorado State new hire reporting requirements are that every employer must report every new hireor rehire. The employer must report the federally required elements of:

  • Employee's name
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring or first payroll after hire.

The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Colorado.

The Colorado new hire reporting agency can be reached at 303-297-2849 or on the web at http://www.newhire.state.co.us/ .

Colorado does not allow compulsory direct deposit

Colorado requires the following information on an employee's pay stub:

  • Gross and Net Earnings
  • Deductions
  • Pay period dates
  • Employee's name or social security number
  • Employer's name and address

Colorado requires that employees be paid monthly or every 30 days which ever is longer.

In Colorado requires that employees be paid no more than 10 days after the end of the pay period.

Colorado payroll law requires that involuntarily terminated employees must be paid their final pay immediately or within 6 hours of the payroll department becoming operational; next day if payroll is offsite. (By mail upon request) Voluntarily terminated employees must be paid their final pay by the next regular payday.

Deceased employee's wages must be paid to the surviving spouse or next legal heir; personal representative if already appointed. After an affidavit showing claimant's relationship to the promised is presented.

Escheat laws in Colorado require that unclaimed wages be paid over to the state after one year.

The employer is further required in Colorado to keep a record of the wages abandoned and turned over to the state for a period of five years.

Colorado law relating tip credits against State minimum wage allows a maximum credit of $ 3.02 per hour ..

In Colorado the payroll laws covering mandatory rest or meal breaks are a 30 minute meal break after five hours and 10 minutes of rest after four hours.

Colorado law concerning record retention of wage and hour records requires a minimum of two years retention.

The Colorado agency charged with enforcing Child Support Orders and laws is:

Division of Child Support Enforcement

1575 Sherman St., 2nd Fl.

Denver, CO 80203-1714

303-866-5994

http://www.childsupport.state.co.us/

Colorado has the following provisions for child support discounts:

  • When to start Withholding? Within 14 days after receipt of order.
  • When to send Payment? Within 7 days of Payday.
  • When to send Termination Notice? Within 10 days of termination.
  • Maximum Administrative Fee? $ 5 per month.
  • Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

Payroll California – Unique Aspects of California Payroll Law and Practice

The California State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Employment Development Department 800 Capitol Mall Sacramento, CA 95814 888-745-3886 [http://www.cahwnet.gov/taxind.htm] California requires that you use California form “DE 4A-4, Employee's Withholding Allowance Certificate” instead of Federal W-4 Form for California State Income Tax Withholding. Not…

The California State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Employment Development Department

800 Capitol Mall

Sacramento, CA 95814

888-745-3886

[http://www.cahwnet.gov/taxind.htm]

California requires that you use California form “DE 4A-4, Employee's Withholding Allowance Certificate” instead of Federal W-4 Form for California State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In California cafeteria plans: are not taxable for income tax calculation; are not taxable for unemployment insurance purposes. 401 (k) plan deferrals are: not taxable for income taxes; are taxable for unemployment purposes.

In California supplementary wages are taxed at a 6% flat rate, 9.3% for stock options and bonuses.

You are not required to file California State W-2s.

The California State Unemployment Insurance Agency is:

Employment Development Department

PO Box 826880 – MIC 94

Sacramento, CA 94280-0001

888-745-3886

[http://www.edd.cahwnet.gov/]

The State of California taxable wage base for unemployment purposes is wages up to $ 7000.00.

California requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in California for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The California State Agency charged with enforcing the state wage and hour laws is:

The Department of Industrial Relations

Division of Labor Standards Enforcement

PO Box 420603

San Francisco, CA 94142-3660

[http://www.dir.ca/gov/dlse/dlse.html]

The provision in the law for minimum wage in the State of California is $ 6.75 per hour ..

The general provision in California State Law covering paying overtime in a non-FLSA covered employer is one and 1/2 times regular rate after an 8 hour day, 40 hour week in most industries. Check for other overtime rules and exemptions ..

California State new hire reporting requirements are that every employer must report every new hire, rehire and contract who is paid over $ 600.00. The employer must report the federally required elements of:

  • Employee's name
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

Plus date of hire; state EIN; date, dollar amount, expiration date of contract.

This information must be reported within 20 days of the hiring or rehiring; or after $ 600.00 minimum is met or contract is signed whichever is earlier.
.
The information can be sent as a W4 or equivalent DE34 by mail, fax or electronically.
There is a $ 24.00 to $ 490.00 penalty for a late report in California.

The California new hire reporting agency can be reached at 916-657-0529 or on the web at [http://www.edd.cahwnet.gov/txner.htm].

California does allow compulsory direct deposit but the employee's choice of financial institution must meet federal regulation E regarding choice of financial institutions.

California does not allow compulsory direct deposit

California requires the following information on an employee's pay stub:

Employee's Name
Pay rate
Gross and net earnings
Amount and purpose of discounts
Hours worked or work done if piece work

California State Wage and Hour Law provisions concern pay stub information information must be on the paystub.

  • Gross and net earnings
  • Hours worked at each hourly rate for hourly workers
  • Piece rate and number of pieces
  • Deductions
  • Pay period dates
  • Employee's name and social security number
  • Employer's name and address

In California employees must be paid at least semimonthly, monthly for FLSA exempt employees. The lag time between earned and paid is governed by statute in California. Wages earned from the 1st through the 15th of the month must be paid by the 26th. Wages earned from the 16th through the end of the month must be paid by the 10th of the following month. Exempt employees by the 26th of the month for the entire month (a safe harbor is payment within 7 days after the pay period.)

California payroll law requires that involuntarily terminated employees must be paid their final pay immediately; within 72 hours for seasonal employees; within 24 hours for certain motion picture (by next payday if laid off) and certain oil drilling employees. Voluntarily terminated employees must be paid their final pay within 72 hours; immediately if 72 hours' notice of quit is given; strikers on next regular payday.

Deceased employee's wages to a maximum of $ 5,000.00 must be paid to the surviving spouse or conservator when an Affidavit of right and proof of identity are presented.

Escheat laws in California require that unclaimed wages be paid over to the state after one year.

The employer is further required in California to keep a record of the wages abandoned and turned over to the state for a period of seven years.

There is no provision in California law relating tip credits against State minimum wage.

In California the payroll laws covering mandatory rest or meal breaks are a 30-minute meal break after five hours; 30 minutes after 10 hours; 10 minute rest after four hours.

California law relating record retention of wage and hour records is two years ..

The California agency charged with enforcing Child Support Orders and laws is:

Department of Child Support Services

PO Box 944245

Sacramento, CA 95244-2440

916-654-1532

www, childsup, cahwnet.gov / default.htm

California has the following provisions for child support discounts:

  • When to start Withholding? 10 days after service
  • When to send Payment? Within 7 days of Payday.
  • When to send Termination Notice? When next payment is due
  • Maximum Administrative Fee? $ 1 per payment.
  • Withholding Limits? 50% of disposable earnings.

Please note that this article is not updated for changes that can and will happen from time to time.

Payroll Arkansas – Unique Aspects of Arkansas Payroll Law and Practice

The Arkansas State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Finance and Administration Revenue Division PO Box 9941 Little Rock, AR 72203-9941 501-682-2212 http://www.state.ar.us/dfa/taxes/wh_tax/index.html Arkansas requires that you use Arkansas form “AR4EC, Employee's Withholding Exemption Certificate” instead of Federal W-4 Form for Arkansas State…

The Arkansas State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

Department of Finance and Administration

Revenue Division

PO Box 9941

Little Rock, AR 72203-9941

501-682-2212

http://www.state.ar.us/dfa/taxes/wh_tax/index.html

Arkansas requires that you use Arkansas form “AR4EC, Employee's Withholding Exemption Certificate” instead of Federal W-4 Form for Arkansas State Income Tax Withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Arkansas cafeteria plans: are not taxable for income tax calculation; are not taxable for unemployment insurance purposes. 401 (k) plan deferrals are: not taxable for income taxes; are not taxable for unemployment purposes.

In Arkansas supplementary wages are taxed at a 7% flat rate.

You may file your Arkansas State W-2s by magnetic media if you choose to.

The Arkansas State Unemployment Insurance Agency is:

Employment Security Department
PO Box 2981
Little Rock, AR 72203-2981
501-682-3274
http://www.state.ar.us/esd/

The State of Arkansas taxable wage base for unemployment purposes is wages up to $ 10000.00.

Arkansas requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Arkansas for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The Arkansas State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
10421 West Markham
Little Rock, AR 72205
501-682-4500
http://www.ark.org/labor

State minimum wage in the State of Arkansas for non-FLSA employers is $ 5.15 per hour ..

Arkansas State Law covering paying overtime in a non-FLSA covered employer is still one and 1/2 times regular rate after 40-hour week ..

Arkansas State new hire reporting requirements are that every employer must report every new hire and rehire .. The employer must report the federally required elements of:

  • Employee's name
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a no penalty for a late report in Arkansas.

The Arkansas new hire reporting agency can be reached at 800-259-2095 or on the web at http://www.ar-newhire.com .

Arkansas does not allow compulsory direct deposit. Any employee can opt out in writing and request a check

Arkansas has no State Wage and Hour Law provisions relating pay stub information.

In Arkansas employees must be paid at least semi-monthly; monthly for FLSA-exempt employees at larger companies earning at least $ 25,000.00 annually.

Arkansas payroll law requires that involuntarily terminated employees must be paid their final pay within 7 working days and that for voluntarily terminated employees there is no provision ..

Escheat laws in Arkansas require that unclaimed wages be paid over to the state after one year.

The employer is further required in Arkansas to keep a record of the wages abandoned and turned over to the state for a period of five years.

There is no provision in Arkansas law concerning tip debts against State minimum wage.

In the Arkansas payroll law there is no provision covering required rest or meal periods.

Arkansas law provides that record retention of wage and hour records period is at least three years.

The Arkansas agency charged with enforced Child Support Orders and laws is:

Office of Child Support Enforcement

400 E. Capitol

PO Box 8133

Little Rock, AR 72203

501-682-8398

http://www.accessarkansas.org/dfa/childsupport/employer.html

Arkansas has the following provisions for child support discounts:

  • When to start Withholding? 14 days after order is delivered
  • When to send Payment? Payday.
  • When to send Termination Notice? Immedetly
  • Maximum Administrative Fee? $ 2.50 per pay period
  • Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

The Burden of Payroll

And I am not talking about the actual time and cost of getting your employees paid, but all those costs often not considered when providing a customer an estimate or proposal or not included in loans and financial planning. The cost burden of salary includes all expenses incurred over and above an employee's wage. To…

And I am not talking about the actual time and cost of getting your employees paid, but all those costs often not considered when providing a customer an estimate or proposal or not included in loans and financial planning.

The cost burden of salary includes all expenses incurred over and above an employee's wage. To get the true hourly cost of an employee you need to take these into consideration. The employer's share of FICA, Medicare, and State and Federal unemployment taxes are common examples of payroll sudden, however there are others to include in your payroll costs.

Workman's compensation and part of your general liability insurance premiums are based on wages paid. These rates vary from state to state as well as job classification and these costs are part of your payroll burden. You can find out the cost of the premium per wage dollar paid from your insurance agent.

The cost of paid vacation, sick, personal and holidays should also be included in the cost of payroll. To do this, determine the number of paid days off an employee is entitled to and multiplly that number by the employee's average daily wage. Then divide by the number of working days in a year (for example – 52 weeks less 2 weeks vacation equals 50 working weeks). And then divide by the average number of hours worked in a week resulting in an average hourly cost of paid time off. For example an employee paid $ 800.00 per a 40 hour week with two weeks paid vacation, 1 week of paid sick leave and eight paid holidays computation would be: 10 days vacation + 5 days sick + 8 holidays = 23 paid non-working days. $ 800/5 days = $ 160 per day paid wages. $ 160 x 23 non-working days = $ 3,680 (annual cost of non-working days). There are 260 possible working days in the year (52 x 5) less the 23 non-working days = 237 working days. These 237 working days need to be burdened with the cost of the 23 non-working paid days. Divide the expense of the non-working days by the number of working days ($ 3,680 / 237) which is $ 15.53 per day. Divide the $ 15.53 by 8 hours and you have your hourly cost cost for paid days off. Depending on your company you may have employees working overtime or even less than a 40 hour week occasionally. Unless you think this may affect your burden substantively you can base your figures on the “usual order of business”.

Other expenses you should consider are health, dental, and / or disability insurance premiums paid by the company (net of employee contributions). And if you are providing a vehicle to your employee the cost of purchasing, financing and insuring that vehicle may be an expense to include. Also any other employee benefit cost that the company provides should be considered as part of the payroll burden charge.

When all is said is done, the wage you pay your employee for a day's work is just the beginning of the cost of that employee. Not determining the cost of your payroll forbidden can shave profits from your bottom line. And without profits we can not continue to stay in business.

Selecting Payroll Software

How do you find the right payroll software for my business? When I go to start a new business, I am going to want and need good payroll software. However, there are a number of options out there in the way of payroll software so it's difficult to choose the one that is right for…

How do you find the right payroll software for my business? When I go to start a new business, I am going to want and need good payroll software. However, there are a number of options out there in the way of payroll software so it's difficult to choose the one that is right for my business. The best thing to do, as with any major purchase, is to determine what you need in the software and then buy the package that works best for your business.

When you are just starting your business, you are probably not going to have an immediate need for large robust software. The payroll software you do buy, though, should meet whatever needs your company is going to have. For instance, are your employees going to be on a time clock and paid hourly? If so, you will want to find a payroll software that will work in conjunction with a time clock of some sort. You will also want to find a software package that can figure a number of hourly pays to account for the different employees who make a different amount. If, however, all of your employees are going to be on salary, you probably do not need that functionality.

Another function you may want to consider is the ability to easily make adjustments. Let's face it, employees are going to forget to punch in or out from time to time and you will have to have the one to fix the time in the clock. Look for a payroll software package that makes this function easy. Most do, but make sure you know whether or not you are comfortable with the user friendship before you make your final selection and purchase.

Third, and in some cases most importantly, find out how much a payroll software package is going to cost you. Find out how much the up front cost is, how much upgrades are, and what kind of support is offered. There are plenty of payroll software services out there, but the good ones are going to offer you support lines to help ensure your success. Also, find out how much the payroll software will cost if your company grows, versus buying a larger program up front and letting your company grow into it. What is important, though, is to find out what will be most cost effective for your company over the long run.

If you are starting a new business with employees, you will definitely need to consider payroll software. You do not want to be sitting down figuring hours and pay by hand every week or every other week. The problem is that there are so many payroll software packages out there that it can be difficult to come up with one that is right for you. The answer, quite simply, is to do your homework. Look into various programs and figure out what kind of functionality you will need and what kind of price you can afford. By breaking it down that way, you will have your perfect payroll software package [http://www.dixiejournal.com/category/business-reviews] before you know it.

Payroll Software Review – PayWindow 2006 Payroll System

ZPay Systems has been creating payroll software for over 20 years starting with ZPAY, ZPAY 3 and now PayWindow 2006. This payroll software is easy to use especially if you do not have any experience in accounting. It is loaded with all of the features you could possibly need whenever you are a small, medium…

ZPay Systems has been creating payroll software for over 20 years starting with ZPAY, ZPAY 3 and now PayWindow 2006. This payroll software is easy to use especially if you do not have any experience in accounting.

It is loaded with all of the features you could possibly need whenever you are a small, medium or large sized business. The reporting center is also feature rich with features such as: Check printing, check register, wage reports for Month, Quarter and Year to Date, Tax liability report, payroll history reports employee mailing labels, lists and pay envelope labels, Direct Deposit for all employees, Unlimited Payroll Employees, and accountants can have as many clients (company files) as your hard drive will hold. The software is good for both Macintosh and PC's.

It is full featured payroll software that can be up and running in minutes and you can finally stop paying for expensive annual upgrades to QuickPay (makers of QuickBooks). Even if you've never upgraded your Quicken to QuickBooks you can easily make two simple journal entries every month in Quicken; one for payroll and one for total payroll taxes.

The cost of the software is surprisingly low at $ 69.95. I was a little concerned when I first saw the price tag but it goes to show not EVERYTHING good has to come with a high price tag.

ZPay Systems has been given two industry awards for their payroll software and one people's choice award. They offer several demo tours of the software that you can view before purchasing and they also offer a FREE 30-day trial. They offer excellent product support and have a wonderful tutorial section.

You can download the free trial here: [http://www.payroll-software-choices.com].

About the Author: Nancy McMillon evaluates payroll software. You can read more payroll software reviews at [http://www.payroll-software-choices.com].

Payroll Processing Outsourcing

Why outsource your payroll? There was a time that a business payroll was handing out cash at the end of the day. That time is long gone. Payroll, payroll record keeping, payroll tax reporting has become both complex and full of traps for the unwary or uneducated. The process can be very time consuming and…

Why outsource your payroll?

There was a time that a business payroll was handing out cash at the end of the day. That time is long gone. Payroll, payroll record keeping, payroll tax reporting has become both complex and full of traps for the unwary or uneducated. The process can be very time consuming and expensive. By outsourcing your payroll processing you are avoiding risks and taking advantage of all the advances in technology to save time and money.

Save Time

Using a payroll outsourcing provider will save you time. Particularly an internet payroll service providing a paperless payroll solution. How will they do that?

You will be able to input time anywhere and anytime from any Internet connected computer.

Your payroll outsourcing provider will process the entire payroll and if you use a paperless payment solution all net pays will be distributed electronically. No longer will you have to waste time and money distributing checks and salary payment vouchers Your unbanked employees will no longer have to pay exorbitant fees just to cash their paycheck. No longer will employees have to run to the bank to deposit or cash their paycheck and get stuck in long lines. No longer will you feel obligated to cash checks for your employees. No longer will you have to reissue checks that are lost or run through the washing machine.

Your payroll outsourcing provider will make all your payroll tax deposits for you. Your payroll outsourcing provider will complete and file all payroll tax forms with all government entities you have to report to. Not only will your payroll outsourcing provider do all this they will guarantee that it is done correctly.

Your payroll outsourcing provider solution will provide all employees with payment payment vouchers and yearend Form W-2's via the internet. Not longer will you have keep track of terminated employees to provide them with Form W-2's.

Your payroll outsourcing provider utilizes a paperless payroll will be able to provide you with all your reports via email or the internet. They are encrypted and secure from prying eyes. No longer will you have stacks of old reports to lockup and extremely pay to be destroyed.

Save Money

Some business owners do not realize the true cost of doing payroll in house. They do not add up all the hours that are spent on various aspects of payroll and related activities that a payroll outsourcing provider would take care of. Some of the saving in money takes place because of the following:

Your payroll outsourcing provider guarantees accuracy on calculating and filing your payroll tax reports and payroll tax deposits and will pay any penalties or interest charged to you through his error.

You will never have to pay for a software upgrade or for new tax tables your payroll outsourcing provider should provide all of that as part of its payroll services

Your payroll outsourcing provider will draft your company bank account for a single draft item eliminating the cost of payroll checks and the cost of reconciling of payment checks. In addition this eliminates your payroll checks being used for fraud by check scam criminals.

You will never have to pay to get a Form W-2 reprinted for an employee who lost or did not receive their Form W-2 because your payroll outsourcing provider posts them on a secured and password protected server for your employees to view and print them .

Your payroll outsourcing provider utilizes a paperless payroll solution that will distribute all net pays to every employee electronically. No lost checks to replace. No cost of delivery of checks or payroll vouchers. No shipping checks to employees in other locales.

Your payment outsourcing provider utilizing a paperless payment solution will send you all reports electronically, no delivery fees. No storage costs for old reports or costs to ultimately destroy them.

There are numerous other places, some of which you probably have already thought of, where time and money can be saved by outsourcing. Why does not each one outsource payroll then? Here are a few reasons why people do not outsource payroll and answers to their concerns.

Q: Cost

A: The cost is a lot less than most people think, check out salary pricing . It is a lower cost than the cost of people, software, hardware, security and systems, training, forms, accounting fees, penalties, answering IRS inquires, etc. necessary to do a professional job in-house.

Q: Loss of control

A: Actually your level of control increases. You have time to review. You have complete reports that are secure from prying eyes. You have payroll outsourcing professionals, sometimes CPA's, to answer questions and help you avoid pitfalls you do not even know exist.

Q: My payroll is unique

A: It may have unique aspects, some payrolls do. Payroll outsourcing providers are use to that and have very sophisticated software that can handle almost anything. In fact a payroll processor is more likely to have software to handle unique circumstances than the average small business.

Want to Change Payroll Services? Here’s What to Expect

Thinking about changing payroll services? Smaller payroll companies often charge less less than their larger, nationally recognized counterparts. The main reason for this discrepancy is that the smaller companies do not have the overhead of the larger companies, so they can pass the savings along to clients. If decide you want to change from a…

Thinking about changing payroll services? Smaller payroll companies often charge less less than their larger, nationally recognized counterparts. The main reason for this discrepancy is that the smaller companies do not have the overhead of the larger companies, so they can pass the savings along to clients.

If decide you want to change from a big-name provider to a smaller payroll firm, or if you are starting a business and need payroll services, remember that smaller payroll providers often offer the same services as the larger companies:

  • One time set-up fee, payroll service handles set-up
  • Payroll customer or payroll service enters hours worked and prints paystubs each pay period
  • Payroll service handles all tax payments and tax returns
  • Payroll service offers electronic services for all transactions – direct deposit, tax forms, tax payments, W-2s
  • Payroll service offers ability to pay sub-contractors with direct deposit, then issue and electronically file 1099s at year-end
  • 3-4 week lead time before processing first payroll with new payroll service
  • Lower monthly rates than the big name payroll services

Note that some smaller payroll services have the capacity to pay 1099 contractors with direct deposit , a service not offered by nationally recognized payroll firms.

If you determine that the smaller payroll service will meet your needs, be sure to have the following information available as soon as possible:

1. All previous payroll tax returns for the current year.

2. For each and every employee that has worked for your firm during the year, whether still employed or not:

  • Complete name
  • Last known mailing address
  • Social Security number
  • W-4 (for filing status)
  • Hire date
  • Quarter-to-date earnings and withholdings
  • Year-to-date earnings and withholdings

3. Information about your company:

  • Company type (sole-proprietor, s-corporation, etc.)
  • Company address
  • Date you plan to run the first payroll with the new service
  • Federal employer ID number and state employer ID number
  • Federal filing requirement
  • Tax payment schedule for both Federal and state
  • State tax rates, if applicable
  • Pay schedules (when / how often employees get paid)
  • Vacation and / or sick leave policies
  • Deduction information on any retirement plans and insurance premiums
  • Garnishment information

Enroll in all electronic payroll services the new company offers. Not only do these ensure accurate and timely tax filings and payments, there are usually no additional fees for them, and they are much easier than the old system of paper checks, paper coupons, trips to the bank, and trips to the post office.

The power of the Internet means you do not need to pick a payroll service in your local area. Both the you and the new service can access pay data from the convenience of your Internet browsers.

If you are looking to increase your bottom line, a smaller payroll service may be able to help. Shop around and compare.

Payroll New Hampshire, Unique Aspects of New Hampshire Payroll Law and Practice

New Hampshire has no State Income Tax. There for there is no State Agency to oversee withholding deposits and reports. There are no State W2's to file, no supplement wage withholding rates and no State W2's to file. Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be…

New Hampshire has no State Income Tax. There for there is no State Agency to oversee withholding deposits and reports. There are no State W2's to file, no supplement wage withholding rates and no State W2's to file.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In New Hampshire cafeteria plans are taxable for unemployment insurance purposes. 401 (k) plan deferrals are taxable unemployment purposes.

In New Hampshire supplementary payments are required to be aggregated for the state income tax withholding calculation.

The New Hampshire State Unemployment Insurance Agency is:

Department of Employment Security

Unemployment Compensation Bureau

32 S. Main St.

Concord, NH 03301-4857

(603) 224-3111

[http://www.nhworks.state.nh.us/ucpage.htm]

The State of New Hampshire taxable wage base for unemployment purposes is wages up to $ 8000.00.

New Hampshire requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in New Hampshire for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

The New Hampshire State Agency charged with enforcing the state wage and hour laws is:

Department of Labor

Inspection Division

95 Pleasant St.

PO Box 2076

Concord, NH 03302-2076

(603) 271-3176

http://www.labor.state.nh.us/

The minimum wage in New Hampshire is $ 5.15 per hour.

The general provision in New Hampshire concern paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

New Hampshire State new hire reporting requirements are that every employer must report every new hire and rehire and contractors over $ 2,500. The employer must report the federally required elements of:

  • Employee's name
  • Employee's UI ID
  • Employee's address
  • Employee's social security number
  • Employer's name
  • Employers address
  • Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $ 25.00 penalty for a late report in and $ 500 for conspiracy in New Hampshire.

The New Hampshire new hire-reporting agency can be reached at 800-803-4485 or 603-229-4371 or on the web at [http://www.nhworks.state.nh.us/newhire/newhire.htm]

New Hampshire does not allow compulsory direct deposit

New Hampshire requires the following information on an employee's pay stub:

  • statement of payments
  • New Hampshire requires that employee be paid no less often than weekly; biweekly, semimonthly, or monthly if commissioner agreements.

    New Hampshire requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eight days after workweek when wages are earned.

    New Hampshire payroll law requires that involuntarily terminated employees must be paid their final pay with in 72 hours; next regular payday if suspended due to labor dispute or temporarily laid off. Voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it; within 72 hours if 1 pay period's notice is given.

    Deceased employee's wages of $ 500 must be paid to the surviving spouse; adult children; parent; siblings; funeral expenses (in that order).

    Escheat laws in New Hampshire require that unclaimed wages be paid over to the state after one year.

    The employer is further required in New Hampshire to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

    New Hampshire payroll law mandates no more than $ 2.77 may be used as a tip credit.

    In New Hampshire the payroll laws covering mandatory rest or meal breaks are only that must have 30 minutes rest after five hours of work.

    There is no provision in New Hampshire law relating record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

    The New Hampshire agency charged with enforcing Child Support Orders and laws is:

    Division of Child Support Services
    Department of Health and Human Services
    Health and Human Services Bldg.
    129 Pleasant St.
    Concord, NH 03301
    (603) 271-4427
    http://www.dhhs.state.nh.us

    New Hampshire has the following provisions for child support discounts:

    • When to start Withholding? 14 days after receipt of order.
    • When to send Payment? Payday.
    • When to send Termination Notice? Within 15 days of termination.
    • Maximum Administrative Fee? $ 1 per payment.
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll Illinois, Unique Aspects of Illinois Payroll Law and Practice

    The Illinois State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue 101 W. Jefferson St. PO Box 19022 Springfield, IL 62794-9022 (217) 785-0970 (800) 732-8866 (in state) http://www.revenue.state.il.us Illinois requires that you use Illinois form “IL-W-4, Employee's Illinois Withholding Allowance Certificate” instead of Federal…

    The Illinois State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Revenue

    101 W. Jefferson St.

    PO Box 19022

    Springfield, IL 62794-9022

    (217) 785-0970

    (800) 732-8866 (in state)

    http://www.revenue.state.il.us

    Illinois requires that you use Illinois form “IL-W-4, Employee's Illinois Withholding Allowance Certificate” instead of Federal W-4 Form for Illinois State Income Tax Withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Illinois cafeteria plans are: not taxable for income tax calculation; not taxable for unemployment insurance purposes if used to purchase medical life insurance. 401 (k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.

    In Illinois supplementary wages are taxed at a 3.0% flat rate.

    You must file your Illinois state W-2s by magnetic media if you have at least 250 employees and are required to file your federal W-2s by magnetic media.

    The Illinois State Unemployment Insurance Agency is:

    Department of Employment Security

    401 S. State St.

    Chicago, IL 60605-1289

    (312) 793-5700

    http://www.ides.state.il.us/

    The State of Illinois taxable wage base for unemployment purposes is wages up to $ 9,800.00.

    Illinois requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

    Unemployment records must be retained in Illinois for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Illinois State Agency charged with enforcing the state wage and hour laws is:

    Department of Labor

    Labor Law Enforcement

    160 North LaSalle, Ste. C1300

    Chicago, IL 60601

    (312) 793-2800

    [http://www.state.il.us/agency/idol/]

    The minimum wage in Illinois is $ 6.50 per hour.

    The general provision in Illinois concerned paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

    Illinois State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

    • Employee's name
    • Employee's address
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 20 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is a $ 15, $ 500 penalty for a late report in Illinois.

    The Illinois new hire-reporting agency can be reached at 800-327-4473 or on the web at [http://www.ides.state.il.us/employer/newhire/general.htm]

    Illinois does not allow compulsory direct deposit

    Illinois requires the following information on an employee's pay stub:

  • itemized discounts
  • Illinois requires that employee be paid no less often than semimonthly; monthly for FLSA-exempt employees; union contract can provide different intervals.

    Illinois requires that the lag time between the end of the pay period and the payment of wages to the employee not exceeded semimonthly-13 days; weekly-7days; monthly-21 days; daily-1 day.

    Illinois payroll law requires that involuntarily terminated employees must be paid their final pay immediately immediately if possible, if not, by next regular payday; next regular payday if suspended due to labor dispute or temporarily laid off and that voluntarily terminated employees must be paid immediately if possible; if not, by next regular payday.

    Deceased employee's unpaid wages must be paid when normally due to the person owed for funeral expenses, spouse, or child after small estate affidavit; estate no over $ 15,000.

    Escheat laws in Illinois require that unclaimed wages be paid over to the state after five years.

    The employer is further required in Illinois to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

    Illinois payroll law mandates no more than 40% of minimum wage may be used as a tip credit.

    In Illinois the payroll laws covering mandatory rest or meal breaks are those employees must have 20 minutes during first 5 hours of 7and a half-hour shift.

    Alabama statute requires that wage and hour records be kept for a period of not less than five years. These records will normally consist of at least the information required under FLSA.

    The Illinois agency charged with enforced Child Support Orders and laws is:

    Division of Child Support Enforcement

    Department of Public Aid

    509 S. 6th St.

    Springfield, IL 62701

    (800) 447-4278

    [http://ilchildsupport-employer.com/Default.aspx]

    Illinois has the following provisions for child support discounts:

    • When to start Withholding? 14 working days after the withholding order is delivered to the employer.
    • When to send Payment? Within 7 days of Payday.
    • When to send Termination Notice? “Promptly.”
    • Maximum Administrative Fee? $ 5 per payment.
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll Montana, Unique Aspects of Montana Payroll Law and Practice

    The Montana State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue Withholding Tax Bureau PO Box 5835 Helena, MT 59604-5835 (406) 444-6900 http://www.state.mt.us/revenue Montana does not require you to use a state form to calculate state income tax withholding. Not all states allow salary…

    The Montana State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Revenue

    Withholding Tax Bureau

    PO Box 5835

    Helena, MT 59604-5835

    (406) 444-6900

    http://www.state.mt.us/revenue

    Montana does not require you to use a state form to calculate state income tax withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Montana cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

    In Montana supplemental wages are taxed at a 6% flat rate.

    You may file your Montana State W-2s by magnetic media if you choose to.

    The Montana State Unemployment Insurance Agency is:

    Department of Labor and Industry

    Unemployment Insurance Division

    1327 Locky, PO Box 8020

    Helena, MT 59624-8020

    (406) 444-6900

    [http://uid.dli.state.mt.us/]

    The State of Montana taxable wage base for unemployment purposes is wages up to $ 20,300.00.

    Montana has optional reporting of quarterly waves on magnetic media.

    Unemployment records must be retained in Montana for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Montana State Agency charged with enforcing the state wage and hour laws is:

    Department of Labor and Industry

    Labor Standards Bureau

    1805 Prospect Avenue

    PO Box 6518

    Helena, MT 59604-6518

    (406) 444-5600

    [http://erd.dli.state.mt.us/LaborStandards/Lswagehr.htm]

    There is no provision for minimum wage in the State of Montana.

    The general provision in Montana concerned paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

    Montana State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

    • Employee's name
    • Date of hire
    • Employee's address
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 20 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is no penalty for a late report in Montana.

    The Montana new hire-reporting agency can be reached at 888-866-0327 or 406-444-9290 or on the web at http://www.dphhs.mt.gov/aboutus/divisions/childsupportenforcement/relatedtopics/employerinformation.shtml

    Montana does not allow compulsory direct deposit.

    Montana requires the following information on an employee's pay stub:

  • Itemized discounts
  • Montana has no statutory provision on how often employee must be paid.

    Montana requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed ten business days after wages become due; next pay period if timesheets are late.

    Montana payroll law requires that involuntarily terminated employees must be paid their final pay immediately, unless employer's written policy extends the time period to the next regular payday or 15 days from the date of termination, whichever is earlier. Voluntarily terminated employees must be paid their final pay by the next regular payday or 15 days from date of separation, whichever is earlier.

    There is no provision in Montana law concerning paying dismissed employees.

    Escheat laws in Montana require that unclaimed wages be paid over to the state after one year.

    The employer is further required in Montana to keep a record of the waves abandoned and turned over to the state for a period of 10 years.

    Montana payroll law mandates that there is no tip credit of minimum wage.

    In the Montana payroll law there is no provision covering required rest or meal periods.

    There is no provision in Montana law relating record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.

    The Montana agency charged with enforcement Child Support Orders and laws is:

    Child Support Enforcement Division

    Department of Public Health and Human Services

    3075 N. Montana Ave., Ste. 112

    PO Box 202943

    Helena, MT 59620-2943

    (406) 442-7278

    http://www.dphhs.mt.gov/index.shtml

    Montana has the following provisions for child support discounts:

    • When to start Withholding? First pay period after service.
    • When to send Payment? Within 7 days of Payday.
    • When to send Termination Notice? “Promptly”
    • Maximum Administrative Fee? $ 5 per month.
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll New Mexico, Unique Aspects of New Mexico Payroll Law and Practice

    The New Mexico State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Taxation and Revenue Department PO Box 630 Santa Fe, NM 87504-0630 (505) 827-0867 http://www.state.nm.us/tax New Mexico does not have a state form to calculate state income tax withholding. Not all states allow salary reductions made…

    The New Mexico State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Taxation and Revenue Department

    PO Box 630

    Santa Fe, NM 87504-0630

    (505) 827-0867

    http://www.state.nm.us/tax

    New Mexico does not have a state form to calculate state income tax withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In New Mexico cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

    In New Mexico supplementary wages are taxed at a 7.7% flat rate.

    You may file your New Mexico State W-2s by magnetic media if you choose to.

    The New Mexico State Unemployment Insurance Agency is:

    Department of Labor

    Employment Security Division

    401 Broadway, NE

    PO Box 2281

    Albuquerque, NM 87102

    (505) 841-8712

    http://www.workerscomp.state.nm.us/

    The State of New Mexico taxable wage base for unemployment purposes is wages up to $ 16,800.00.

    New Mexico requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

    Unemployment records must be retained in New Mexico for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The New Mexico State Agency charged with enforcing the state wage and hour laws is:

    Department of Labor

    Labor and Industrial Division

    501 Mountain Rd., NE

    Albuquerque, NM 87102

    (505) 841-8983

    http://www.dol.state.nm.us/

    The minimum wage in New Mexico is $ 5.15 per hour.

    The general provision in New Mexico concern paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

    New Mexico State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

    • Employee's name
    • Employee's address
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 20 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is a $ 20.00 penalty for a late report and $ 500 for conspiracy in New Mexico.

    The New Mexico new hire-reporting agency can be reached at 888-878-1607 or 505-995-8230 or on the web at http://www.nm-newhire.com

    New Mexico does not allow compulsory direct deposit

    New Mexico requires the following information on an employee's pay stub:

    • Gross and Net Earnings
    • Employer's name
    • gross wages and benefits
    • hours worked
    • itemized discounts

    New Mexico requires that employee be paid no less often than semimonthly, up to 16 days apart; monthly for FLSA-exempt employees.

    New Mexico requires that the lag time between the end of the pay period and the payment of wages earned from 1st-15th of month, pay by 25th; from 16th-end of month, pay by 10th of next month; 5 days extra for out-of-date invoices.

    New Mexico payroll law requires that involuntarily terminated employees must be paid their final pay with in 5 working days; 10 days for wages paid by commission, task, or piece rates; next regular payday if suspended due to labor dispute. Voluntarily terminated employees must be paid their final pay by the next regular payday.

    Deceased employee's wages must be paid when normally due to the surviving spouse.

    Escheat laws in New Mexico require that unclaimed wages be paid over to the state after one year.

    The employer is further required in New Mexico to keep a record of the wages abandoned and turned over to the state for a period of 10 years.

    New Mexico payroll law mandates no more than 50% of minimum wage may be used as a tip credit.

    In the New Mexico payroll law there is no provision covering required rest or meal periods.

    New Mexico statute requires that wage and hour records be kept for a period of not less than one year. These records will normally consist of at least the information required under FLSA.

    The New Mexico agency charged with enforcement Child Support Orders and laws is:

    Child Support Enforcement Division

    Department of Human Services

    PO Box 25109

    2025 S. Pacheo

    Santa Fe, NM 87504

    (505) 827-7200

    http://www.state.nm.us/hsd/csed.html

    New Mexico has the following provisions for child support discounts:

    • When to start Withholding? next payday after service
    • When to send Payment? Within 7 days of Payday.
    • When to send Termination Notice? “Promptly”
    • Maximum Administrative Fee? $ 1 per payment.
    • Withholding Limits? 50% of disposable earnings

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll Minnesota, Unique Aspects of Minnesota Payroll Law and Practice

    The Minnesota State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue Taxpayer Info. Technical Support 10 River Park Plaza, Mail Station 6501 St. Paul, MN 55146-6501 (651) 282-9999 (800) 657-3594 http://www.taxes.state.mn.us/ Minnesota does not require you to use a state form to calculate state…

    The Minnesota State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Revenue

    Taxpayer Info. Technical Support

    10 River Park Plaza, Mail Station 6501

    St. Paul, MN 55146-6501

    (651) 282-9999

    (800) 657-3594

    http://www.taxes.state.mn.us/

    Minnesota does not require you to use a state form to calculate state income tax withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Minnesota cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

    In Minnesota supplementary wages are taxed at a 6.25% flat rate.

    You must file your Minnesota State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

    The Minnesota State Unemployment Insurance Agency is:

    Department of Economic Security

    390 N. Robert St.

    St. Paul, MN 55101

    (651) 296-6141

    http://www.deed.state.mn.us/bizdev/

    The State of Minnesota taxable wage base for unemployment purposes is wages up to $ 22000.00.

    Minnesota requires Magnetic media reporting of quarterly wage reporting if the employer has at least 50 employees that they are reporting that quarter.

    Unemployment records must be retained in Minnesota for a minimum period of eight years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Minnesota State Agency charged with enforcing the state wage and hour laws is:

    Department of Labor and Industry

    Labor Standards Division

    443 Lafayette Rd. N.

    St. Paul, MN 55155-4306

    (651) 284-5005

    http://www.doli.state.mn.us/

    The minimum wage in Minnesota is $ 5.15 (large employers) and $ 4.90 (small employers) per hour.

    The general provision in Minnesota concerned paying overtime in a non-FLSA covered employer is one and one half times regular rate after 48-hour week.

    Minnesota State new hire reporting requirements are that every employer must report every new hire and rehire and government contractors. The employer must report the federally required elements of:

    • Employee's name
    • Employee's date of birth.
    • Date of hire
    • State of hire
    • Employee's address
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 20 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is a $ 25.00 penalty for a late report and $ 500 for conspiracy in Minnesota.

    The Minnesota new hire-reporting agency can be reached at 800-672-4473 or 651-227-4661or on the web at http://www.mn-newhire.com

    Minnesota does not allow compulsory direct deposit

    Minnesota requires the following information on an employee's pay stub:

    • Gross and Net Earnings
    • Employee's name
    • Pay period ending date
    • Straight time and overtime pay
    • Hours worked
    • Itemized discounts

    Minnesota requires that employee be paid no less often than every 30 days; semimonthly for public service corporations; 15-day intervals for labors.

    Minnesota requires that the lag time between the end of the pay period and the payments of wages to the employee not exceed thirty days; 15 days after pay period for public service corporations.

    Minnesota payroll law requires that involuntarily terminated employees must be paid their final pay immediately, or within 24 hours of demand and that voluntarily terminated employees must be paid their final pay by the next regular payday; if payday is less than 5 days, then by second payday, but no more than 20 days after discharge.

    Deceased employee's wages of $ 10,000 must be paid to the surviving spouse upon request and after affidavit showing proof of relationship is shown.

    Escheat laws in Minnesota require that unclaimed wages be paid over to the state after one year.

    There is no provision in Minnesota law relating record retention of abandoned wage records.

    There is no tip credit in Minnesota law relating State minimum wage.

    In Minnesota the payroll laws covering mandatory rest or meal breaks are those that are sufficient time to eat a meal during a shift of at least 8 hours; adequate time to visit restroom in each 4 hours of work; reasonable time to express breast milk (does not need to be paid).

    Minnesota statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

    The Minnesota agency charged with enforcing Child Support Orders and laws is:

    Child Support Enforcement Division

    Department of Human Services

    444 Lafayette Rd., 4th Fl. S.

    St. Paul, MN 55155-3846

    (651) 296-2542

    http://www.dhs.state.mn.us/ecs/Program/csed.htm

    Minnesota has the following provisions for child support discounts:

    • When to start Withholding? First pay period after 14 days from service.
    • When to send Payment? Within 7 days of Payday.
    • When to send Termination Notice? Within 10 days of termination.
    • Maximum Administrative Fee? $ 1 per payment.
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.

    Payroll Massachusetts, Unique Aspects of Massachusetts Payroll Law and Practice

    The Massachusetts State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is: Department of Revenue 51 Sleeper St. Boston, MA 02205 (617) 887-6367 (800) 392-6089 (in state) http://www.state.ma.us/dor/dorpg.htm Massachusetts allows the use of the federal W-4 form if exemptions claimed are the same for state and federal. Otherwise,…

    The Massachusetts State Agency that oversees the collection and reporting of State income taxes deducted from payment checks is:

    Department of Revenue

    51 Sleeper St.

    Boston, MA 02205

    (617) 887-6367

    (800) 392-6089 (in state)

    http://www.state.ma.us/dor/dorpg.htm

    Massachusetts allows the use of the federal W-4 form if exemptions claimed are the same for state and federal. Otherwise, you must use “M4 Massachusetts Employee's Withholding Exemption Certificate” for Massachusetts income tax withholding.

    Not all states allow salary reductions made under Section 125 cafeteria plans or 401 (k) to be treated in the same manner as the IRS code allows. In Massachusetts cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401 (k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

    In Massachusetts complementary wages are required to be aggregated for the state income tax withholding calculation.

    You must file your Massachusetts State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.

    The Massachusetts State Unemployment Insurance Agency is:

    Division of Employment Security

    Charles F. Hurley Bldg.

    19 Staniford St., 5th Fl. DET

    Boston, MA 02114-2589

    (617) 626-6855

    http://www.detma.org/

    The State of Massachusetts taxable wage base for unemployment purposes is wages up to $ 14,000.00.

    Massachusetts requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

    Unemployment records must be retained in Massachusetts for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; pay pay periods and pay dates; date and circumstances of termination.

    The Massachusetts State Agency charged with enforcing the state wage and hour laws is:

    Department of Labor and Industries

    Fair Labor and Business Practices Division

    200 Portland St.

    Boston, MA 02114

    (617) 727-3465

    http://www.ago.state.ma.us/

    The minimum wage in Massachusetts is $ 6.75 per hour.

    The general provision in Massachusetts concern paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

    Massachusetts State new hire reporting requirements are that every employer must report every new hire and rehire and contractors over $ 600. The employer must report the federally required elements of:

    • Employee's name
    • date of hire or contract
    • Employee's address
    • Employee's social security number
    • Employer's name
    • Employers address
    • Employer's Federal Employer Identification Number (EIN)

    This information must be reported within 14 days of the hiring or rehiring.
    The information can be sent as a W4 or equivalent by mail, fax or electronically.
    There is a $ 25.00 penalty for a late report and $ 500 for conspiracy in Massachusetts.

    The Massachusetts new hire-reporting agency can be reached at 800-332-2733 or 617-626-4154 or on the web at http://www.cse.state.ma.us/ .

    Massachusetts does not allow compulsory direct deposit.

    Massachusetts requires the following information on an employee's pay stub:

    • Gross and Net Earnings
    • Employer's and employee's name.
    • payment date
    • amount and nature of discounts
    • increases
    • straight time and overtime pay
    • hours worked
    • itemized discounts

    Massachusetts requires that employee be paid biweekly or weekly; semimonthly or biweekly for FLSA-exempts or salaried employees (monthly if they agree).

    Massachusetts requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed six days if workweek is 5 or 6 days; 7 days after pay period if workweek is 7 days or less than 5 days.

    Massachusetts payroll law requires that involuntarily terminated employees must be paid their final pay immediately and that voluntarily terminated employees must be paid their final pay by the next regular payday (if there is none, the next Saturday) or by mail if employee requests it.

    Deceased employee's wages of $ 100 must be paid to the surviving spouse, adult child, or parent (in that order) 30 days after death and if there is no will.

    Escheat laws in Massachusetts require that unclaimed wages be paid over to the state after three years.

    The employer is further required in Massachusetts to keep a record of the wages abandoned and turned over to the state for a period of 5 years.

    Massachusetts's payroll law mandates no more than $ 4.125 may be used as a tip credit.

    In Massachusetts the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.

    Massachusetts's statute requires that wage and hour records be kept for a period of not less than two years. These records will normally consist of at least the information required under FLSA.

    The Massachusetts agency charged with enforced Child Support Orders and laws is:

    Massachusetts Department of Revenue

    Child Support Enforcement Division

    51 Sleeper St.

    PO Box 9492

    Boston, MA 02205-9492

    (800) 332-2733

    http://www.cse.state.ma.us/

    Massachusetts has the following provisions for child support deductions:

    • When to start Withholding? Next payday more than 3 days after notice.
    • When to send Payment? Within 3 days of Payday.
    • When to send Termination Notice? Within 3 days of payday.
    • Maximum Administrative Fee? $ 1 per payment.
    • Withholding Limits? Federal Rules under CCPA.

    Please note that this article is not updated for changes that can and will happen from time to time.