There is arguably no more crucial function within an organization than getting employees paid accurately and on time. As employers respond to the spread of the novel coronavirus disease 2019 (COVID-19), payroll professionals must be prepared for questions from company executives, managers, and employees. The actions companies are taking in response to COVID-19, whether to reduce working hours, allow more employees to work from home (telecommuting), or shut down indefinitely, are raising difficult compliance questions for payroll.
Federal and state government agencies are working to provide guidance for employers and employees related to COVID-19. In addition, federal and state legislative bodies are considering legislation to address COVID-19-related issues, such as paid sick leave.
- APA News, DHS Allows Flexibility in Form I-9 Requirements During COVID-19 Crisis, (3-26-20)
- APA News, Federal Agencies Announce Plans to Implement Emergency Paid Sick leave, (3-23-20)
- APA News, President Signs Emergency Paid Sick or Family Leave Legislation, (3-19-20)
- H.R. 6201, the Families First Coronavirus Response Act. This legislation requires all government employers and private employers with fewer than 500 employees to provide two weeks of paid sick leave to their employees (including part-time employees). The legislation also provides for paid FMLA leave for employees caring for a child whose school or child care provider is unavailable because of a public health emergency.
Centers for Disease Control and Prevention
- Coronavirus (COVID-19) - Landing page for COVID-19-related resources
- Resources for Businesses and Employers
Internal Revenue Service
- Coronavirus Tax Relief - The IRS established a special section of its website focusing on steps to help taxpayers, businesses, and others affected by COVID-19.
U.S. Department of Labor
- Employment and Training Administration
- Occupational Safety and Health Administration
- Wage and Hour Division
- COVID-19 and the American Workplace (provides links to fact sheets, questions and answers, posters, and a field assistance bulletin)
U.S. Department of Education
Social Security Administration
U.S. Citizenship and Immigration Services
U.S. Immigration and Customs Enforcement
Office of Child Support Enforcement
- Stay Safe and Informed About COVID-19
- Instructions for Employers to Send Child Support Payments Electronically (not COVID-19 specific, but helpful information for employers implementing an electronic child support payment process)
- APA Webinar: Understanding the Impact of COVID-19 on Federal and State Payroll Compliance, April 9, 2020, 11:00 a.m. - 12:30 p.m. ET
- APA's Virtual Capital Summit, April 22-24, 2020
- APA's The Guide to Successful Electronic Payments (available in print of as an eBook, which is free for APA members) – Provides information on establishing or improving an electronic pay process.
- Payroll Currently – APA's monthly member eNewsletter covering federal payroll-related compliance news.
- PayState Update – Biweekly eNewsletter dedicated exclusively to state and local payroll compliance news and issues.
- APA's Resource Library – Access links to state websites for child support, labor, new hire reporting, unclaimed property, unemployment insurance, withholding tax, and workers' compensation.