News & Resources

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Tax Reform and Other Updates Made to APA Bookshelf

BY: APA Staff | 04/10/18

The four essential publications on the APA Bookshelf, APA’s online, subscription-based payroll reference library, have been updated for 2018. These online publications are available together in Payroll Source Plus or may be purchased individually. The major changes and developments that are important for your company’s payroll operations are highlighted below for each publication.

The Payroll Source® Online has been updated to include the effects of federal tax reform on payroll, including suspension of the exclusion from income for moving expense reimbursements (except for certain military-related moves), changes to supplemental wage tax rates, and a new employer tax credit for paid family leave. Also included is annually adjusted values such as the social security wage base, mileage rates, and retirement plan limits. You can download a PDF of the study guide version of The Payroll Source® 2018.

APA’s Guide to State Payroll Laws has been updated to include the effects of federal tax reform on state taxation, including moving expenses, IRC conformity, and supplemental wage tax rates. You can also find the latest state and local minimum wage rates and tip credit amounts, new states and localities with predictive scheduling and call-in time requirements, recently enacted state and local paid sick leave laws, and new paid family leave laws.

Federal Payroll Tax Laws & Regulations has been updated to include changes to many sections of the Internal Revenue Code as a result of the enactment of the federal tax reform law.

Federal Payroll Non-Tax Laws & Regulations has been updated to include amended Regulation E provisions governing payroll debit cards with a delayed effective date of April 1, 2019, and updated penalty amounts for violations under the FLSA, FMLA, and employment verification and Form I-9 requirements.