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APA Catalog NEW for 2016!

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The 11th edition of APA's Guide to Global Payroll Management is now available. The popular ebook is free to APA members thanks to Workday's sponsorship. Download your ebook now and update your global toolbox!

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November PNN


IRS Releases 2015 Form 940, Instructions, and Schedule A

The IRS has released the 2015 Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, Instructions for Form 940, and Form 940 (Schedule A), Multi-State Employer and Credit Reduction Information.


FUTA Credit Reduction States for 2015

The U.S. Dept. of Labor has released the Final 2015 FUTA Credit Reductions: California, Ohio, and the U.S. Virgin Islands have a credit reduction of 1.5%. Connecticut's rate, which includes a Benefit Cost Rate (BCR) add-on, is 2.1%.


Levy Tables Updated for 2016

The IRS has updated Publication 1494, Tables for Figuring Amount Exempt from Levy on Wages, Salary, and Other Income, which provides tables showing the amount of an individual's wages that is exempt from a Notice of Levy used to collect delinquent federal income tax in 2016.


New York Wage Deduction Law Expiration Date Extended

The expiration date for the New York wage deduction law concerning overpayments and permissible deductions was extended from November 6, 2015, to November 6, 2018. The law permits employers to use wage deductions to recover overpayments due to errors or salary advances.


North Carolina Accelerated Due Date for Filing Forms W-2, Annual Reconciliation Returns

Effective for 2015 forms due in 2016, North Carolina Form NC-3, Annual Withholding Reconciliation, and accompanying Forms W-2 must be filed by January 31 (previously the last day of February). Since January 31, 2016, is a Sunday, the actual due date is February 1, 2016. The forms must be filed in an electronic format. The North Carolina Department of Revenue is developing three new electronic filing options for employers.

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It Pays to Know

Pay Teller

In the decade before 1920, office technology was already being used to print the payroll, write and sign paychecks, and address envelopes, among other uses.
Source: The History of Payroll in the U.S.

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