COBRA Premium Discount
Deadline Extended

The Temporary Extension Act of 2010 extends the deadline for employee terminations qualifying for COBRA premium assistance from February 28 to March 31, 2010, while also extending emergency unemployment benefits. Download the new law.

Congress OK's Payroll Tax 'Holiday' for Hiring Unemployed Workers

The House and Senate have passed almost identical versions of the Hiring Incentives to Restore Employment Act. If it becomes law, the HIRE Act would relieve employers from paying their share of social security tax for the rest of 2010 on wages earned by employees who are hired after being unemployed for at least 60 days. Download an article on APA's efforts to ease the bill's implementation.

Circular E for 2010

The IRS has released Publication 15 (Circular E), Employer's Tax Guide, for 2010. Withholding tables are included.
Download the publication.

Mileage Rate Drops to 50 Cents for 2010

The IRS has announced that the business standard mileage rate for 2010 will drop to 50 cents per mile. The rate for medical or moving expenses will drop to 16.5 cents. Download the Revenue Procedure.

Form W-4 for 2010

The IRS has released Form W-4, Employee's Withholding Allowance Certificate, for 2010. There are new instructions for nonresident aliens. Download the form.