How Big an Employee Discount Is Tax-Free? The Section 132(c) Limits Every Employer Should Know
Section 132(c) caps tax-free employee discounts at 20% for services and your gross profit percentage for goods — the excess is W-2 wages.
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Payroll
Payroll management, processing, and compliance for businesses of all sizes
FSA Open Enrollment: The $680 Carryover vs. the 2.5-Month Grace Period
IRS rules let your health FSA carry over $680 or offer a 2.5-month grace period — never both. The run-out deadline decides what you actually keep.
Luxembourg's 2026 Tax Package: The 20% Start-Up Credit, Higher Pension Bills, and the VAT Bar You Operate Under
Luxembourg's 2026 package adds a 20% start-up investor credit, lifts pension contributions to 8.5% each, and keeps the €50,000 VAT SME exemption.
Paychex Q1 FY2027 Earnings: 38% Margin, $4.35B Client Float
Paychex Q1 FY2027 revenue rose 6% to $1.63B and operating margin hit 38.0%, while $4.35B of client payroll funds earned $49.8M of interest.
Azerbaijan's 7-Year Tax Holiday Is Over: What the New Progressive Income Tax and 6% POS Rate Mean for Your Small Business
Azerbaijan's 0% payroll holiday ended January 1, 2026: private-sector wages now face 3–14% progressive tax, while caterers pay 6% on card sales.
Corporate Officers Must Be on Payroll: Why You Can't Take Distributions Only
Corporate officers who work in the business are employees under IRS rules — wages, withholding, and FICA apply even to sole shareholders taking distributions.
VETS-4212 Is Due September 30: The Federal Contractor's Last-Minute Filing Guide
Any U.S. federal contractor holding one $200,000+ contract must file VETS-4212 by September 30, whatever its headcount — here's the data, locations and fixes.
Who Paid the Premium Decides Who Pays the Tax: Disability Insurance Taxation for Employers and Employees
IRS rule: pre-tax disability premiums mean taxable benefits; after-tax premiums mean tax-free ones. Gross-up premiums into W-2 wages to protect employees.
Do You Owe Every Employee a Day of Rest? One-Day-in-Seven Laws in California, New York, and Illinois
California, New York, and Illinois each mandate a weekly day of rest — measured three different ways, with per-employee penalties for every week you miss.
Saint Lucia's Tax Amnesty Runs to December 2027: A Freelancer and Small Business Guide to Clearing Arrears
Saint Lucia waives 100% of penalties and interest on tax arrears through 2025 if you pay the principal by December 2027. File first, then settle.
Bringing Your Spouse on a Business Trip? When Their Travel Is Deductible (and When It Lands on Your W-2)
Your spouse's travel is deductible only if they are your employee on a bona fide business trip — otherwise the IRS treats employer-paid costs as W-2 wages.
Your Federal W-4 Isn't Enough: The State Withholding Certificates Every Employer Must Collect
The federal W-4 doesn't cover state tax in most states — collect each hire's state certificate (CA DE 4, NY IT-2104) or withholding defaults to max.