News & Resources

Title

Payroll Source Plus Updated With COVID-19 Information

BY: Laura Lough, Esq. | 07/17/20

The APA has released the second 2020 content update for The Payroll Source®, Federal Payroll Tax Laws & Regulations, Federal Payroll Non-Tax Laws & Regulations, and APA’s Guide to State Payroll Laws that are part of the APA Bookshelf. This update includes critical COVID-19 information that impacts payroll.

The Payroll Source® has been updated to include:

  • Federal COVID-19-related developments
    • Emergency paid sick leave and expanded family and medical leave requirements
    • New employee retention credit
    • Deferrals of the employer portion of social security tax
    • Mid-year election changes under §125 cafeteria plans
    • Temporary rules for Form I-9 remote document verification
    • Suspension of federal student loan garnishments
    • Residency and presence test waivers for the foreign earned income exclusion
    • Delay in the EEO-1 Report data collection until 2021

Federal Payroll Tax Laws & Regulations has been updated to include:

  • Payroll-related COVID-19 tax legislation and regulations
    • Families First Coronavirus Response Act (FFCRA)
    • Coronavirus Aid, Relief, and Economic Security (CARES) Act

Federal Payroll Non-Tax Laws & Regulations has been updated to include:

  • Non-tax payroll-related COVID-19 laws and regulations
    • FFCRA paid leave provisions
    • U.S. Department of Labor regulations implementing the paid leave provisions

APA’s Guide to State Payroll Laws has been updated to include:

  • New section 13: COVID-19 Payroll Updates
    • Emergency paid leave requirements
    • Predictive scheduling and reporting time requirements and exceptions
    • State garnishment suspensions
    • Unemployment insurance due date extensions
    • Withholding and nexus issues created by telecommuting

The online publications are updated regularly as laws and regulations change and are mobile friendly. They are available online individually, in the combination product Federal and State Payroll Compliance Resource, 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. The publications are also available in print as annual editions.

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