Payroll New Hampshire, Unique Aspects of New Hampshire Payroll Law and Practice
19 Sep 2011 | Category: accounting-payroll | Author: admin
New Hampshire has no State Income Tax. There for there is no State Agency to oversee withholding deposits and reports. There are no State W2's to file, no supplement wage withholding rates and no State W2's to file.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In New Hampshire cafeteria plans are taxable for unemployment insurance purposes. 401(k) plan deferrals are taxable unemployment purposes.
In New Hampshire supplemental wages are required to be aggregated for the state income tax withholding calculation.
The New Hampshire State Unemployment Insurance Agency is:
Department of Employment Security
Unemployment Compensation Bureau
32 S. Main St.
Concord, NH 03301-4857
(603) 224-3311
[http://www.nhworks.state.nh.us/ucpage.htm]
The State of New Hampshire taxable wage base for unemployment purposes is wages up to $8000.00.
New Hampshire requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.
Unemployment records must be retained in New Hampshire for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The New Hampshire State Agency charged with enforcing the state wage and hour laws is:
Department of Labor
Inspection Division
95 Pleasant St.
P.O. Box 2076
Concord, NH 03302-2076
(603) 271-3176
The minimum wage in New Hampshire is $5.15 per hour.
The general provision in New Hampshire concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.
New Hampshire State new hire reporting requirements are that every employer must report every new hire and rehire and contractors over $2,500. The employer must report the federally required elements of:
- Employee's name
- Employee's UI ID
- Employee's address
- Employee's social security number
- Employer's name
- Employers address
- Employer's Federal Employer Identification Number (EIN)
This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report in and $500 for conspiracy in New Hampshire.
The New Hampshire new hire-reporting agency can be reached at 800-803-4485 or 603-229-4371 or on the web at [http://www.nhworks.state.nh.us/newhire/newhire.htm]
New Hampshire does not allow compulsory direct deposit
New Hampshire requires the following information on an employee's pay stub:
- statement of deductionsNew Hampshire requires that employee be paid no less often than weekly; biweekly, semimonthly, or monthly if commissioner agrees.
New Hampshire requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eight days after workweek when wages are earned.
New Hampshire payroll law requires that involuntarily terminated employees must be paid their final pay with in 72 hours; next regular payday if suspended due to labor dispute or temporarily laid off. Voluntarily terminated employees must be paid their final pay by the next regular payday or by mail if employee requests it; within 72 hours if 1 pay period's notice is given.
Deceased employee's wages of $500 must be paid to the surviving spouse; adult children; parent; siblings; funeral expenses (in that order).
Escheat laws in New Hampshire require that unclaimed wages be paid over to the state after one year.
The employer is further required in New Hampshire to keep a record of the wages abandoned and turned over to the state for a period of 10 years.
New Hampshire payroll law mandates no more than $2.77 may be used as a tip credit.
In New Hampshire the payroll laws covering mandatory rest or meal breaks are only that must have 30 minutes rest after five hours of work.
There is no provision in New Hampshire law concerning record retention of wage and hour records therefor it is probably wise to follow FLSA guidelines.
The New Hampshire agency charged with enforcing Child Support Orders and laws is:
Division of Child Support Services
Department of Health and Human Services
Health and Human Services Bldg.
129 Pleasant St.
Concord, NH 03301
(603) 271-4427
http://www.dhhs.state.nh.us
New Hampshire has the following provisions for child support deductions:
- When to start Withholding? 14 days after receipt of order.
- When to send Payment? Payday.
- When to send Termination Notice? Within 15 days of termination.
- Maximum Administrative Fee? $1 per payment.
- Withholding Limits? Federal Rules under CCPA.
Please note that this article is not updated for changes that can and will happen from time to time.
Payroll Idaho, Unique Aspects of Idaho Payroll Law and Practice
03 Aug 2011 | Category: accounting-payroll | Author: admin
Idaho payroll has some unique aspects and conditions. Some of the details and laws are set out in this article including information concerning: tax withholding and reporting; unemployment insurance taxes and reporting; wage and hour laws; and child support withholding.
ARTICLE
The Idaho State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
State Tax Commission
Income Tax Division
800 Park Blvd, Plaza IV, Box 36
Boise, ID 83722
(208) 334-7500
Idaho allows you to use the Federal W-4 form to calculate state income tax withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Idaho cafeteria plans are: not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are: not taxable for income taxes; taxable for unemployment purposes.
In Idaho supplemental wages are taxed at a 7.8% flat rate.
In Idaho supplemental wages are required to be aggregated for the state income tax withholding calculation.
You must file your Idaho state W-2s by magnetic media if you are have at least 50 employees and are required to file your federal W-2s by magnetic media.
The Idaho State Unemployment Insurance Agency is:
Department of Employment
317 Main St.
Boise, ID 83735-0910
(208) 332-7451
http://www.labor.state.id.us/lmi/wagehour.htm
The State of Idaho taxable wage base for unemployment purposes is wages up to $27,600.00.
Idaho requires Magnetic media reporting of quarterly wage reporting if the employer has at least 300 employees that they are reporting that quarter.
Unemployment records must be retained in Idaho for a minimum period of three years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Idaho State Agency charged with enforcing the state wage and hour laws is:
Department of Labor
317 Main St.
Boise, ID 83735-0910
(208) 332-7451
http://www.labor.state.id.us/lmi/wagehour.htm
The minimum wage in Idaho is $5.15 per hour.
There is also no general provision in Idaho State Law covering paying overtime in a non-FLSA covered employer.
Idaho State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:
- Employee's name
- Employee's address
- Employee's social security number
- Employer's name
- Employers address
- Employer's Federal Employer Identification Number (EIN)
This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Idaho.
The Idaho new hire-reporting agency can be reached at 800-627-3880 or on the web at [http://www.labor.state.or.state.id.us/newhire/]
Idaho does not allow compulsory direct deposit.
Idaho requires the following information on an employee's pay stub:
- itemized deductionsIdaho requires that employee be paid no less often than monthly.
Idaho requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed fifteen days.
Idaho payroll law requires that involuntarily terminated employees must be paid their final pay within 10 working days or next regular payday and that voluntarily terminated employees must be paid their final pay within 10 working days or by the next regular payday or by mail if employee requests it.
There is no provision in Idaho law concerning paying deceased employees.
Escheat laws in Idaho require that unclaimed wages be paid over to the state after one year.
The employer is further required in Idaho to keep a record of the wages abandoned and turned over to the state for a period of 7 years.
Idaho payroll law mandates no more than 35% of minimum wage may be used as a tip credit.
In the Idaho payroll law there is no provision covering required rest or meal periods.
Idaho statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.
The Idaho agency charged with enforcing Child Support Orders and laws is:
Child Support Program
Department of Health and Welfare
450 W. State St., 5th Fl.
Boise, ID 83720-0036
(208) 334-2479
Idaho has the following provisions for child support deductions:
- When to start Withholding? Immediately after receipt of order.
- When to send Payment? Within 7 days of Payday.
- When to send Termination Notice? Promptly.
- Maximum Administrative Fee? $5 per payment.
- Withholding Limits? 50% of disposable earnings.
Please note that this article is not updated for changes that can and will happen from time to time.
Be Nice to Your Payroll Department
17 Jun 2011 | Category: accounting-payroll | Author: admin
Ok, so next to the taxman, your company payroll department might well be the most criticised people on the planet. Of course, when your pay is accurate and on time then you love the payroll people with a passion but when things go wrong it is a completely different matter. Rightly or not the payroll professionals come in for an awful lot of abuse if your pay is not perfect.
I have had experience of working in a payroll department, in fact, I WAS the payroll department so I am going to put forward a few ways that you can help your payroll department perform their job more efficiently and process all the money that you are due correctly. Yes, it is largely up to you I am afraid!
Your payroll department is only able to work with the information that you give it so it is important that you provide them with everything they need. I don’t mean handing in your expense forms the day after they are due either. It is your responsibility to send your payroll department everything that you are claiming for in good time for them to process it.
If you live in a country where you have a tax code that may be open to change due to your circumstances, your payroll department can’t be expected to be psychic, even if you wish they were. For example, in England, if you have not submitted your previous tax form when you start with a new company then the payroll department is obliged to set your tax deduction rate at the basic rate. This is a lot higher than your tax code is likely to be but it is the only course of action that they can take. So, when your pay is processed you may find that you have a lot more tax deducted [http://www.vipayroll.com/payroll/payroll_tax_chart.html] than you should have. This is down to you and means that you have to wait until the end of the tax year to claim back your overpayment form the local tax office, not your payroll department.
Of course, not every country works the same way but they do have similar policies when it comes to claiming work related expenses. If you do not send in your claims in a timely and accurate manner your payroll department is not going to be able to reimburse you for the amount you have paid out.
Payroll departments are usually extremely busy around pay day because of the volume of last minute submissions for expenses and other additions to your pay. They are only human and mistakes are not always avoided due to the high pressure they are under.
At the end of the day, your payroll department IS only human. You need to do your part to help them perform their job [http://www.vipayroll.com/payroll/payroll_jobs.html] efficiently. The larger the company that you work for, the more that liasing with your payroll department becomes a necessity. Next time you look at the amount of pay that you have received and start to complain about it being less than it should be, think long and hard about whether it is the payroll department’s fault or yours. Chances are, it is the latter!
Payroll Nevada, Unique Aspects of Nevada Payroll Law and Practice
01 May 2011 | Category: accounting-payroll | Author: admin
Nevada has no State Income Tax. There for there is no State Agency to oversee withholding deposits and reports. There are no State W2's to file, no supplement wage withholding rates and no State W2's to file.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Nevada cafeteria plans are taxable for unemployment insurance purposes. 401(k) plan deferrals are taxable unemployment purposes.
Nevada doesn't have income tax.
The Nevada State Unemployment Insurance Agency is:
Employment Security Division
500 E. Third St.
Carson City, NV 89713
(775) 687-4510
http://www.detr.state.nv.us/es/es_index.htm
The State of Nevada taxable wage base for unemployment purposes is wages up to $22,000.00.
Nevada has optional reporting of quarterly wages on magnetic media.
Unemployment records must be retained in Nevada for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Nevada State Agency charged with enforcing the state wage and hour laws is:
Department of Business and Industry
Office of Labor Commissioner
555 East Washington Avenue
Las Vegas, NV 89101
(702) 486-2750
http://www.laborcommissioner.com/
The minimum wage in Nevada is $5.15 per hour.
The general provision in Nevada concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 8-hour or 40-hour week (10-hour day, 4-day week if agreed to).
Nevada State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:
- Employee's name
- Employee's address
- Employee's social security number
- Employer's name
- Employers address
- Employer's Federal Employer Identification Number (EIN)
This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report in Nevada.
The Nevada new hire-reporting agency can be reached at 888-639-7241 or 775-684-8685 or on the web at [http://detr.state.nv.us/uicont/uicont_newhire.htm]
Nevada does not allow compulsory direct deposit
Nevada requires the following information on an employee's pay stub:
- itemized deductionsNevada requires that employee be paid no less often than semimonthly; FLSA-exempt employees paid by out-of-state employers can be paid monthly.
Nevada requires that the lag time between the end of the pay period and the payment of wages earned from 1st-15th, pay by end of month; 16th-end of month, pay by 15th of next month to the employee.
Nevada payroll law requires that involuntarily terminated employees must be paid their final pay immediately and that voluntarily terminated employees must be paid their final pay earlier of next regular payday or 7 days.
Deceased employee's wages must be paid when normally due to the surviving spouse or distributee after affidavit of right is shown; 40 days after death; and if the estate is not over $20,000.
Escheat laws in Nevada require that unclaimed wages be paid over to the state after one year.
There is no provision in Nevada law concerning record retention of abandoned wage records.
Nevada payroll law mandates no tip credit may be used against State minimum wage.
There is no provision in Nevada law concerning tip credits against State minimum wage.
In Nevada the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after eight hours of work; 10 minutes rest after 4 hours.
Nevada statute requires that wage and hour records be kept for a period of not less than two years. These records will normally consist of at least the information required under FLSA.
The Nevada agency charged with enforcing Child Support Orders and laws is:
Child Support Enforcement Program
Human Resources Division
100 N. Carson St.
Capitol Complex
Carson City, NV 89701-4717
(702) 687-4744
[http://www.hr.state.nv.us/]
Nevada has the following provisions for child support deductions:
- When to start Withholding? 14 days after receipt of order.
- When to send Payment? Within 7 days of Payday.
- When to send Termination Notice? "Promptly"
- Maximum Administrative Fee? $3 per payment; $2 per payment to state treasurer.
- Withholding Limits? Federal Rules under CCPA.
Please note that this article is not updated for changes that can and will happen from time to time.
Payroll Massachusetts, Unique Aspects of Massachusetts Payroll Law and Practice
15 Mar 2011 | Category: accounting-payroll | Author: admin
The Massachusetts State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:
Department of Revenue
51 Sleeper St.
Boston, MA 02205
(617) 887-6367
(800) 392-6089 (in state)
http://www.state.ma.us/dor/dorpg.htm
Massachusetts allows the use of the federal W-4 form if exemptions claimed are the same for state and federal. Otherwise, you must use "M4 Massachusetts Employee's Withholding Exemption Certificate" for Massachusetts income tax withholding.
Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Massachusetts cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.
In Massachusetts supplemental wages are required to be aggregated for the state income tax withholding calculation.
You must file your Massachusetts State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.
The Massachusetts State Unemployment Insurance Agency is:
Division of Employment Security
Charles F. Hurley Bldg.
19 Staniford St., 5th Fl. DET
Boston, MA 02114-2589
(617) 626-6855
The State of Massachusetts taxable wage base for unemployment purposes is wages up to $14,000.00.
Massachusetts requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.
Unemployment records must be retained in Massachusetts for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.
The Massachusetts State Agency charged with enforcing the state wage and hour laws is:
Department of Labor and Industries
Fair Labor and Business Practices Division
200 Portland St.
Boston, MA 02114
(617) 727-3465
The minimum wage in Massachusetts is $6.75 per hour.
The general provision in Massachusetts concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.
Massachusetts State new hire reporting requirements are that every employer must report every new hire and rehire and contractors over $600. The employer must report the federally required elements of:
- Employee's name
- date of hire or contract
- Employee's address
- Employee's social security number
- Employer's name
- Employers address
- Employer's Federal Employer Identification Number (EIN)
This information must be reported within 14 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report and $500 for conspiracy in Massachusetts.
The Massachusetts new hire-reporting agency can be reached at 800-332-2733 or 617-626-4154 or on the web at http://www.cse.state.ma.us/.
Massachusetts does not allow compulsory direct deposit.
Massachusetts requires the following information on an employee's pay stub:
- Gross and Net Earnings
- Employer's and employee's name.
- payment date
- amount and nature of deductions
- increases
- straight time and overtime pay
- hours worked
- itemized deductions
Massachusetts requires that employee be paid biweekly or weekly; semimonthly or biweekly for FLSA-exempts or salaried employees (monthly if they agree).
Massachusetts requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed six days if workweek is 5 or 6 days; 7 days after pay period if workweek is 7 days or less than 5 days.
Massachusetts payroll law requires that involuntarily terminated employees must be paid their final pay immediately and that voluntarily terminated employees must be paid their final pay by the next regular payday (if there is none, the next Saturday) or by mail if employee requests it.
Deceased employee's wages of $100 must be paid to the surviving spouse, adult child, or parent (in that order) 30 days after death and if there is no will.
Escheat laws in Massachusetts require that unclaimed wages be paid over to the state after three years.
The employer is further required in Massachusetts to keep a record of the wages abandoned and turned over to the state for a period of 5 years.
Massachusetts's payroll law mandates no more than $4.125 may be used as a tip credit.
In Massachusetts the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.
Massachusetts's statute requires that wage and hour records be kept for a period of not less than two years. These records will normally consist of at least the information required under FLSA.
The Massachusetts agency charged with enforcing Child Support Orders and laws is:
Massachusetts Department of Revenue
Child Support Enforcement Division
51 Sleeper St.
P.O. Box 9492
Boston, MA 02205-9492
(800) 332-2733
Massachusetts has the following provisions for child support deductions:
- When to start Withholding? Next payday more than 3 days after notice.
- When to send Payment? Within 3 days of Payday.
- When to send Termination Notice? Within 3 days of payday.
- Maximum Administrative Fee? $1 per payment.
- Withholding Limits? Federal Rules under CCPA.
Please note that this article is not updated for changes that can and will happen from time to time.
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