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APA’s Essential Publications Updated for 2020

BY: Laura Lough, Esq. | 04/01/20

The APA has released the 2020 editions of The Payroll Source®, Federal Payroll Tax Laws & Regulations, Federal Payroll Non-Tax Laws & Regulations, and APA’s Guide to State Payroll Laws. The major changes and developments that are important for your company’s payroll operations are highlighted below for each publication.

The Payroll Source® has been updated to include new federal income tax withholding procedures for 2020, including the redesigned Form W-4, Publication 15-T, and examples illustrating withholding calculations. Also included are regulations clarifying the regular rate requirements under the Fair Labor Standards Act (FLSA), the new 2020 Form 1099-NEC for nonemployee compensation, and revised and updated regulations regarding joint employer status under the FLSA. The Payroll Source® hardcover book includes a softcover supplement containing an answer key, bonus CPP review questions and answers, and federal forms with instructions.

Federal Payroll Tax Laws & Regulations has been updated to include legislation extending the age for taking required minimum distributions from deferred compensation plans (e.g., 401(k)) from 70½  to 72 years old), legislation authorizing an auto-enrollment option for retirement savings plans provided by small employers, legislation extending various tax credits until December 31, 2020 (including an extension of the employer credit for paid family and medical leave), and increases in the penalties for failure to file information returns.

Federal Payroll Non-Tax Laws & Regulations has been updated to include the DOL regulations effective January 1, 2020, amending the exemptions of "white collar" from the minimum wage and overtime requirements of the FLSA, DOL regulations adjusting civil penalties imposed under the FLSA and Family and Medical Leave Act (FMLA) for inflation, revised FLSA regulations governing the regular rate for computing overtime pay, and final regulations revising provisions for withholding tax from nonresident aliens.

APA’s Guide to State Payroll Laws has been updated to include state employee withholding allowance certificate changes for 2020, the latest state and local minimum wage rates, and paid family leave information for new state programs. Up-to-date state and local paid time off/paid sick leave guidance for states and localities is also included, as well as state unemployment insurance taxable wage bases and contribution rates for 2020.

In addition to the print editions, all four of these publications are available on the APA Bookshelf. The online publications are updated regularly as regulations change and are mobile friendly. They are available online individually, in the combination product Federal and State Payroll Compliance Resource (featuring The Payroll Source and PayState Update), or together in Payroll Source Plus. Three or more users may purchase multi-user licenses for Federal and State Payroll Compliance Resource and Payroll Source Plus.

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Laura Lough, Esq., is Director of Publications for the APA.