13th-Month Pay for Global Teams: Which Countries Mandate It, How to Prorate It, and Why You Should Accrue It All Year
13th-month pay is mandatory wages in 20+ countries, not a bonus. Accrue one-twelfth monthly or December payroll breaks your budget.
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Payroll
Payroll management, processing, and compliance for businesses of all sizes
Andorra's 2026 CASS Hike: What Self-Employed Workers Owe Now
Andorra's standard self-employed CASS quota rose 4.4% to 587.95 euros a month in 2026 — and the 50% tier jumped 8.4% with the minimum wage.
Getting Paid to Work the Polls: How Election Worker Pay Is Taxed, From the $2,500 FICA Tripwire to Your W-2
Poll worker pay is taxable wages with no income tax withheld; IRS rules add FICA from the first dollar once 2026 pay hits $2,500, and a W-2 at $600.
Farmworkers and Overtime: Who's Exempt, Who's Not, and the State Rules Growers Miss
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
Fiji's New Budget Cuts Your Mandatory Retirement Bill From 10% to 8% — What Employers Must Do
Fiji cut the employer FNPF rate from 10% to 8% for August 2026–July 2027; employee contributions stay at 8% and the full rate returns after.
Maryland FAMLI: The Small-Employer Guide to 2027 Payroll Contributions and 2028 Paid Leave Benefits
Maryland FAMLI takes 0.9% of covered wages from January 1, 2027 — 0.45% each from employers and staff — funding 12 weeks of paid leave from January 2028.
Paying the Babysitter: When Date Nights Turn You Into a Household Employer
Pay one sitter $3,000+ in 2026 and IRS rules make you a household employer owing FICA plus a Schedule H filing unless the under-18 student exemption applies.
Seasonal Workers and Overtime: How the FLSA Exemption for Amusement Parks, Camps, and Ski Resorts Works
Amusement parks, camps, and ski resorts can skip federal overtime by passing the 7-month or 33-1/3 percent receipts test — if state law agrees.
Validate the Account Before You Pay It: An ACH Account-Validation Guide for Small Businesses
Validate every bank account before the first ACH payment with a prenote, micro-deposits, or instant verification — plus a callback on every detail change.
When Your Church's Kindness Creates a Tax Bill: Benevolence Funds and Love Offerings Done Right
Benevolence paid to a church employee is always taxable IRS wages on Form W-2 — gifts to needy non-employees are tax-free. The policy that keeps both straight.
You Overpaid an Employee — Here's How to Get It Back Without Breaking the Law
An overpaid employee owes you the net, not the gross — recover it with written consent, IRS same-year corrections, and no dip below minimum wage.
IRS Automatic Penalty Relief: How the New AEP Program Replaces First-Time Abatement
The IRS now waives failure-to-file, failure-to-pay, and failure-to-deposit penalties automatically for taxpayers with three clean compliance years.