Compliance

Title

COVID-19

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.

U.S. Congress

  • 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

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.
    • 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

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

 

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