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NEWS UPDATES

IRS Finalizes New Third-Party Sick Pay Recap Form for 2014

The IRS has released the 2014 Form 8922, Third-Party Sick Pay Recap. Beginning with tax year 2014 (reports filed in 2015), the IRS will take over responsibility for accepting and processing third-party sick pay recap reporting from the SSA.

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IRS Announces 2015 COLAs for Transportation Fringes, FSA Deferrals, and More

The amounts that may be excluded from gross income for employer-provided "qualified transportation fringe benefits" for 2015 remain at $250 per month for "qualified parking" and $130 per month for "transportation in a commuter highway vehicle and any transit pass." For plan years beginning in 2015, the dollar limitation on employee pre-tax contributions to health flexible spending arrangements is $2,550 ($2,500 in 2014).

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401(k) Deferral, Over-50 Catch-Up to Increase $500 in 2015

On October 23, the IRS announced that the elective deferral maximum for 401(k), 403(b), and 457(b) defined contribution retirement plans will increase from $17,500 to $18,000 in 2015, while the maximum for catch-up contributions made by employees who are least 50 years of age will go up to $6,000 from $5,500.

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Wage Limit for Social Security Tax Increases to $118,500
for 2015

On October 22, the Social Security Administration announced that the maximum amount of wages subject to social security tax will increase to $118,500 from $117,000. The social security tax rate will stay at 6.2% for employees and employers. The maximum social security tax employees and employers will each pay in 2015 is $7,347, an increase of $93. For more details, read the SSA Fact Sheet.

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Massachusetts Votes for Paid Sick Leave

Massachusetts voters approved a ballot measure that will require employers to provide paid sick leave to employees who work in the state, effective July 1, 2015. Employees who work for employers having 11 or more employees will earn and can use up to 40 hours of paid sick leave a year.

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Three States Issue 2015 Withholding Tables

Arkansas, California, and Kentucky have issued updated withholding tables for 2015. Use these tax tables to help prepare your payroll for the new year ahead.

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