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Payroll

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

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14 min read

State PFML Programs in 2026: A Multi-State Employer's Guide to Withholding, Private Plans, and the Section 45S Credit

Sixteen US jurisdictions run mandatory paid family and medical leave programs in 2026, with new benefits live in Minnesota, Maine, and Delaware, a 23% Washington premium hike to 1.13%, and a permanent Section 45S federal credit. This guide covers which states require withholding, how private plan exemptions work, how PFML coordinates with FMLA and ADA, and the W-2 Box 14 codes that break payroll when miscoded.

Mike Thrift

payrollcompliancemulti-state-tax
16 min read

401(k) Safe Harbor Plan Design: How Small Employers Bypass ADP and ACP Nondiscrimination Testing and Avoid Top-Heavy Minimums

A practical guide for small employers comparing the three IRS safe harbor 401(k) formulas — basic match, enhanced match, and 3% nonelective — alongside QACA auto-enrollment rules, SECURE 2.0 startup and contribution tax credits, notice deadlines, and the vesting and bookkeeping details that decide whether ADP, ACP, and top-heavy testing actually go away.

Mike Thrift

retirement-planssmall-businesscompliance
14 min read

Form 6765 R&D Tax Credit Payroll Offset: How Qualified Small Businesses Turn $500,000 of Section 41 Credit Into Cash

Section 41 lets a qualified small business apply up to $500,000 of R&D credit per year against employer Social Security and Medicare taxes via Form 6765 and Form 8974. This guide explains the QSB tests, the four-part research test, the redesigned Section G that becomes mandatory in 2026, and how OBBBA's Section 174 reset changes the timing math.

Mike Thrift

tax-creditspayrollstartup
15 min read

Form 8027: How Restaurants Apply the 8% Tip Allocation Rule and Avoid W-2 Box 8 Surprises

Form 8027 requires large food and beverage establishments to reconcile gross receipts against employee-reported tips and allocate any shortfall below 8% to directly tipped employees on W-2 Box 8. This guide covers the 10-employee filing test, the three approved allocation methods, the tip-versus-service-charge distinction, and the reconciliation discipline that keeps Box 8 empty.

Mike Thrift

restaurantpayrolltax-compliance
15 min read

Form I-9 and E-Verify Compliance: ICE's March 2026 Fact Sheet and the New Penalty Math

ICE's March 16, 2026 fact sheet reclassifies common Form I-9 errors as substantive violations with no cure period. Paperwork penalties now run $288 to $2,861 per form, and a 500-employee company with a 40% error rate faces six-figure exposure. This guide covers the timing rules, retention windows, E-Verify mandates in eleven states, the alternative procedure for remote verification, and how to run a defensive self-audit.

Mike Thrift

compliancehiringpayroll
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