Just Hired Your First Employee? What New-Employer SUTA Rates Cost in 2026
New-employer SUTA rates run 1–4% on 2026 wage bases from $7,000 to $78,200 — pay on time to keep the 5.4% FUTA credit.
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Payroll
Payroll management, processing, and compliance for businesses of all sizes
The Golden Handcuffs Your Best Employees Will Actually Thank You For
A restricted executive bonus arrangement funds an employee-owned life policy with deductible Section 162 bonuses that early departures forfeit.
Your S Corporation Can't Deduct Your December Bonus Until It Pays You
Section 267 delays your S corp's bonus deduction until the year you're actually paid — run shareholder payroll by December 31.
Paying Your Employees' Health Premiums Could Cost You $100 a Day Per Worker
Paying workers' individual health premiums creates an illegal group health plan — penalized at $100/day per employee under IRS Section 4980D.
Washington's WA Cares Fund Overhaul: Rejoin Windows, Portability, and the Self-Employed Deadline That Just Passed
Exempt Washington workers can rejoin WA Cares before July 1, 2028, while the self-employed opt-in closed June 30, 2026 — here is what to do now.
Should Your Checkout Ask for a Tip? Navigating Tip Fatigue Without Losing Regulars
65% of US consumers say they are fed up with tipping. Here is how merchants can design tip screens — or skip them — without losing regulars.
Daily Overtime and Double Time in California, Alaska, and Nevada: The 8-Hour, 12-Hour, and Seventh-Day Rules That Trip Up Employers
California pays 1.5x past 8 hours and double time past 12; Alaska adds daily overtime and Nevada ties it to wages, so the federal 40-hour rule is not enough.
Day Trips Are Never Business Travel: The Sleep-or-Rest Rule That Erases Your Meal Deduction
Day trips are never business travel under the IRS sleep-or-rest rule: same-day meals are nondeductible and day-trip per diems are taxable wages.
Your Overseas Contractors Are Losing 40% of Their Pay to Inflation. Stablecoin Fixes That — If You Book It Right
Paying overseas contractors in stablecoin beats 20-40% inflation losses and wire fees — but the IRS requires W-8BENs, FMV records, and gain/loss tracking.
Your Employees Use Personal Phones for Work — in California and a Dozen Other States, You Owe Them Money for It
California and Illinois require reimbursement of work-required phone use, even on unlimited plans — here is how to set a defensible monthly stipend.
Hire Your Kids and Pay Less Tax: FICA and FUTA Exemptions, the Standard-Deduction Pay Target, and the Records That Survive an Audit
A parent's sole proprietorship can pay a child up to $16,100 in 2026 wages federal-tax-free — no FICA under 18, no FUTA under 21.
An Employee Owes Child Support? Your Small-Business Guide to Income Withholding Orders, Medical Support Notices, and New-Hire Reporting
Federal law caps child-support withholding at 50–65% of disposable earnings — withhold, remit to the SDU in 7 days, and enroll the child.