The American Payroll Association represents its membership in Washington DC, provides public service education and represents the payroll profession to the world.
APA is a recognized source for payroll information in the United States. APA is allied with payroll professional societies in other parts of the world and with societies of related professions in the US.

Video News Releases from APA

Cafeteria Plan Election Change Rules Expanded

The IRS has expanded the permitted election rules for health coverage under an IRC Sec. 125 cafeteria plan. Notice 2014-55 permits a cafeteria plan to allow an employee to revoke his or her election under an employer's group health plan during a period of coverage in either of two situations in order to purchase a qualified health plan through an Exchange established under the Affordable Care Act.


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.


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).


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.


Eight States/Territories Face FUTA Credit Reduction for 2014

According to the U.S. Department of Labor, seven states and one territory could not pay their Federal Unemployment Account loans by the November 10 deadline and will lose the full Federal Unemployment Tax Act credit for 2014. To access the list of credit reduction states on the DOL website, click on the link "Final 2014 FUTA Credit Reductions." IRS Form 940, Schedule A will reflect the reductions.


Ohio Electronic Filing and Payment Requirement for Withholding Taxes

Effective January 1, 2015, employers will be required to file Ohio state and school district withholding tax returns and make payments electronically using the Ohio Business Gateway.

Fall Forum

This conference focuses on leadership and organizational efficiency andl takes place September each year. It features APA's Global Payroll Management and Leadership Certificate programs and the presentation of the Prism Awards.
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Educational Institutions Payroll Conference

The focus is on payroll issues special to institutions of higher education. The annual confernce is held each year in the fall.
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Capital Summit

Meet in Washington, DC with government officials from IRS, SSA, DOL and more. Held each year in March.
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2015 Congress

APA's 33rd Annual Congress features workshops, payroll and finance expo, networking and much more.
May 5-9, 2015 at the MGM Grand in Las Vegas, NV.
Congress Information

Earn RCHs with APA Membership

Obtain three Recertification Credit Hours (RCHs) per year as part of your APA membership. Access free educational webinars to obtain RCHs year-round and other exclusive benefits from a membership with APA. Become an APA member now!

APA Newsroom

Dennis Danilewicz, CPP, former APA President and Senior Director, Payroll Services, for NYU Langone Medical Center, speaks about the Leadership Certificate Program.



Calculators and Excel timesheet templates for paychecks.


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