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2015 ACA Information Returns Issued

The IRS has issued the 2015 forms and instructions for employer information reporting under the Affordable Care Act, as follows: Form 1095-B, Health Coverage, Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, plus transmittals and instructions.


IRS Issues Publications on e-Filing ACA Information Returns

The IRS has issued new Publications 5165 (guide for e-filing ACA returns) and 5164 (test package for e-filers) - with processing year 2015 information and procedures for filing Forms 1095-C/1094-C and 1095-B/1094-B electronically.


Paid Sick Leave Established by Executive Order for Many Federal Contractors

President Obama has issued an Executive Order directing that businesses that contract with the federal government allow their employees to earn up to seven days or more of paid sick leave annually, including paid leave allowing for family care.


State Backlash to Local Paid Sick Leave, Minimum Wage Ordinances

State preemption laws are a new trend, enacted in response to local paid sick leave and minimum wage laws. They prohibit local governments (cities and counties) from establishing the right to paid sick leave (and other employer requirements, such as a minimum wage). State preemption laws may invalidate local ordinances already passed. Missouri is the most recent state to enact a preemption law.


Georgia Garnishment Law Declared Unconstitutional in Gwinnett County

A federal district court in Georgia has declared the state's garnishment statute unconstitutional, along with the required summons that is issued with each garnishment action. No summons and disbursements will be issued in pending cases in Gwinnett County until further orders of the federal court. Additional counties - Cobb and Fulton Counties - are also affected.

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It Pays to Know

In the early 1900s, the mechanical adding machine came on the scene; competing office technology bore such quaint names as Comptometer, Calcumeter, and Arithmograph.
Source: The History of Payroll in the U.S.

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