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Payroll

Payroll management, processing, and compliance for businesses of all sizes

After-Hours Texts and Calls Count as Paid Time: An FLSA Overtime Guide for Small Employers

Under the FLSA's suffered-or-permitted standard (29 CFR 785.11), a nonexempt employee's four-minute reply to a 9 p.m. text is compensable work if you knew or had reason to know it happened, and the de minimis rule in 29 CFR 785.47 rarely covers timestamped, recurring message time. This guide covers exempt-vs-nonexempt classification at the $684-per-week salary floor, the four timekeeping setups that manufacture violations, the two-to-three-year lookback with doubled liquidated damages, and a five-habit compliance playbook for small employers.

Custom Harvest Crew Bookkeeping: Pricing Per-Acre Work, Costing the Road, and Depreciating a $500,000 Combine

How a custom combine harvest crew builds a per-acre rate from its own fuel, labor, repair, depreciation and transport costs instead of the neighbor's price, tracks road expenses like crew housing, lowboy moves, rain days and IFTA reporting, handles seasonal and H-2A payroll, and depreciates a $500,000 combine as 7-year MACRS property using Section 179 and 100% bonus depreciation.

Do You Owe Wages for the Hours Your Employee Spent Sleeping? FLSA Sleep-Time Rules for 24-Hour Shifts and Live-In Workers

Federal law lets employers exclude up to eight hours of sleep time from a shift of 24 hours or more — never from a shorter one — and only with adequate sleeping quarters, usually uninterrupted sleep, and an agreement. Every interruption is paid, and fewer than five consecutive hours of sleep makes the entire window compensable.

Can the IRS Audit Your Church? How the Two-Notice Section 7611 Process Actually Works

Section 7611 lets the IRS examine a church only after a high-level Treasury official records a reasonable belief in writing, sends two separate notices, and agrees to finish within two years and stay away for five. This guide walks through each stage, the pre-examination conference, the five exceptions that remove the protection entirely, and the three bookkeeping failures that trigger most church inquiries in practice, namely unrelated business income, informal payroll, and campaign intervention.

New-Hire Reporting: The 20-Day Rule Every First-Time and Multistate Employer Must Know

Every U.S. employer must report each new hire and qualifying rehire to a State Directory of New Hires within 20 days of the first day of paid work, and electronic filers may batch reports 12 to 16 days apart. This guide covers the six required data points, the one-state designation that lets multistate employers file to a single directory, California and New York independent-contractor reporting rules, and the federal penalty cap of $25 per unreported employee rising to $500 for collusion.

No Tax on Tips Final Regulations: The W-2 Box 14b Occupation-Code Checklist for Tipped Employers

The IRS finalized the No Tax on Tips regulations in April 2026 with a closed list of 71 qualifying occupations, a new W-2 Box 14b for up to two three-digit occupation codes, Box 12 code TP for qualified tips, and a voluntariness test that disqualifies automatic gratuities and POS flows with no zero option. Here is what tipped employers must change in payroll, point-of-sale and bookkeeping before 2026 forms go out.

Your Employee Just Got Deployment Orders: What USERRA Requires of You, Even If They're Your Only Employee

USERRA covers every US employer with no headcount minimum. When an employee is called to military service, you must reemploy them promptly at the "escalator" position they would have reached, continue health coverage for up to 24 months, credit seniority and pension benefits as if they never left, and honor return deadlines of 14 or 90 days depending on service length. This guide lays out the five reemployment conditions, the anti-discrimination rules, what federal law does not require, and a before-during-after bookkeeping checklist for small employers.

The $25 Business Gift Rule: What You Can Deduct, and Why Employee Gift Cards Are Wages

Federal law caps the business-gift deduction at $25 per recipient per year — a limit unchanged since 1962 — while incidental shipping, wrapping, and $4-or-less branded items sit outside it. Employee gifts follow different rules: gift cards and cash equivalents are always taxable wages, and only small, infrequent tangible items qualify as de minimis fringe benefits.

Daylight Saving Time Ends November 1: Why Your Overnight Shift Is Nine Hours, Not Eight

When clocks fall back at 2:00 a.m. on November 1, 2026, a scheduled eight-hour overnight shift becomes nine paid hours under the FLSA — and that ninth hour counts toward the 40-hour overtime threshold. Spring forward is not the mirror image: the hour never worked may be paid voluntarily but is excluded from the regular rate and cannot offset real overtime.

Dim Sum Restaurant Bookkeeping: Carts, Tea Charges, and High-Volume Low-Ticket Margins

A per-person tea charge is a service charge, not a tip — it is taxable revenue, and any share paid to staff is wages subject to withholding. This guide covers dim sum bookkeeping specifics: cart versus order-sheet labor tracking, prime cost at or below 60–65 percent, food cost of 28–33 percent, weekend labor per cover, and the cash controls a stamp-card room needs.

Fighting an Unemployment Claim: An Employer's Guide to Protests, Misconduct, and the Appeal Hearing

Employers usually have 10 to 21 days to respond to an unemployment claim notice, and an unanswered claim raises SUTA experience rates for years — a two-point increase on $800,000 of taxable payroll costs about $16,000 a year. This guide covers how benefit charges hit payroll taxes, when protesting is worth it, why misconduct excludes poor performance, the documentation that wins telephone hearings, and the appeal ladder above them.