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.
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- Payroll Currently, Issue 5, Vol. 28, May 8, 2020
- IRS Updating Form 941 to Accommodate New Employment Tax Credits
- IRS Lists Common Mistakes to Avoid When Filling Out Form 7200
- IRS Provides Penalty Relief for Failure to Deposit Employment Taxes
- IRS Urges Electronic Filing of Employment Tax Returns
- IRS Suspends TFRP Collections Until July 15
- DOL Posts Minor Changes to FFCRA Temporary Regulations
- SBA Announces Interim Final Rule on Paycheck Protection Program
- CARES Stimulus Payments May Be Reduced for Past Due Child Support
- APA Answers Questions About COVID-19 Related Legislation
- USCIS Posts Q&As for Temporary Policies on Form I-9, E-Verify
- Special Report: APA's 2020 Virtual Capital Summit
- PayState Update, Issue 9, Vol. 22, May 4, 2020
- APA Asks States and Congress for Telecommuting Relief; Additional States Issue Nexus Guidance
- COVID-19-Related Updates on Wage Garnishments and State Tax Levies
- State Paid Sick Leave Updates Due to COVID-19
- APA News, Draft Form 941 Accommodates Reporting of COVID-19 Employment Tax Credits, (5-1-20)
- APA News, IRS Urges Electronic Filing of Employment Tax Returns, (4-24-20)
- PayState Update, Issue 8, Vol. 22, April 20, 2020
- States Issue Nexus Guidance Due to COVID-19
- Finding COVID-19-Related Updates for Wage Garnishments
- California Cities Pass Emergency Supplemental Paid Sick Leave Ordinances
- District of Columbia Expands Paid Sick Leave Requirements
- APA News, CARES Stimulus Payment May Be Reduced for Past Due Child Support, (4-16-20)
- APA News, DOL Issues Temporary Regulations to Implement the FFCRA, (4-7-20)
- APA News, IRS Adds Note to Form 941 for Employee Retention Credit, (4-6-20)
- PayState Update, Issue 7, Vol. 22, April 6, 2020
- COVID-19-Related Child Support and Garnishment Guidance
- Federal, State, and Local Paid Sick Leave and COVID-19
- Wage and Hour Law Guidance Due to COVID-19
- State Paid Family Leave and COVID-19
- State and Local Payroll Solutions (telecommuting from home due to COVID-19)
- Payroll Currently, Issue 4, Vol. 28, April 3, 2020
- Economic Stimulus Legislation Includes Payroll Provisions
- President Signs Paid Sick/Family Leave Legislation
- IRS Releases Form to Claim Advance Tax Credits Due to COVID-19
- DOL Issues Temporary Regulations to Implement the FFCRA
- DOL Provides More Guidance for FFCRA Legislation
- Many Employers Must Display Mandatory Poster for FFCRA
- Department of Education Halts Wage Garnishments for Student Loans
- DHS Allows Flexibility in Form I-9 Requirements During COVID-19 Crisis
- USCIS Extends Timeframe to Resolve E-Verify TNCs
- IRS Sets Up Webpage for Tax-Related Info on COVID-19
- Nacha Issues Reminder on ACH Responsibilities During Crisis
- APA News, Two States Issue Withholding Guidance About COVID-19 Telecommuting, (4-3-20)
- APA News, Economic Stimulus Legislation Includes Payroll Provisions, (3-31-20)
- APA News, COVID-19 Impact on State and Local Payroll, (3-30-20)
- APA News, Education Department Announces Relief for Student Loan Borrowers, (3-26-20)
- APA News, DHS Allows Flexibility in Form I-9 Requirements During COVID-19 Crisis, (3-26-20)
- PayState Update, Issue 6, Vol. 22, March 23, 2020
- Paid Sick Leave Provisions Related to COVID-19 Outbreak
- Colorado Provides Emergency Paid Sick Leave
- New York Enacts Paid Sick Leave Legislation
- State Disability Insurance and Paid Family Leave Programs and COVID-19
- Predictive Scheduling Requirements and COVID-19
- Unemployment Insurance and COVID-19 - Federal and State Guidance
- State Withholding Tax Relief Due to COVID-19
- 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. 748, the Coronavirus Aid, Relief, and Economic Security Act or the "CARES ACT." This legislation contains many payroll provisions, including a delay of payment for certain payroll taxes, an employee retention credit, a new 'Paycheck Protection Program' that provides forgivable loans to certain employers that retain a specified number of employees, special rules for withdrawals and loans from qualified retirement plans, a suspension of garnishments of federal student loans under the Higher Education Act, and more.
- 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 and Economic Impact Payments - The IRS established a special section of its website providing links to additional information for individuals and families, businesses and tax exempt entities, and health plan and retirement plan administrators affected by COVID-19.
- Coronavirus Tax Relief for Businesses and Tax Exempt Entities - The IRS established a special section of its website providing guidance for businesses and tax-exempt entities affected by COVID-19.
- Notice 2020-22, Relief from Penalty for Failure to Deposit Employment Taxes
- Notice 2020-21, Effective Date for Employment Tax Credits Under the Families First Coronavirus Response Act
- Notice 2020-18, Relief for Taxpayers Affected by Ongoing Coronavirus Disease 2019 Pandemic (extended tax payment deadlines for individuals and businesses)
- Notice 2020-15, High deductible health plans and expenses related to 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)
- Temporary Rule: Paid Leave under the Families First Coronavirus Response Act
(includes links to additional information including FAQs, fact sheets, posters, and the text of the temporary regulations)
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)
- Ceridian Webinar: COVID-19 Labor Issues: Canada and U.S. Perspectives with APA's Alice Jacobsohn, Esq., June 1, 2020 at 1:00 p.m. ET.
- APA Webinar On Demand: Understanding the Impact of COVID-19 on Federal and State Payroll Compliance
- APA's Congress Xstream: An Online Conference and Expo, June 2-5, 2020
- APA's The Guide to Successful Electronic Payments (available in print or 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.
- APA Webinar on Demand: How to Use Zoom for Business and Look Like an Expert