<p> How do you stay in compliance and avoid penalties? The <b>2009 American Payroll Association Basic Guide to Payroll </b>delivers plain-English explanations of payroll laws and regulations and pronouncements from the IRS, Department of Homeland Security, SSA, DOL, and more. </p> <p> <b>Essential Payroll Guidance Presented in an Easy Access Format! </b> </p> <ul> <li> Penalties? Don't search through multiple sources and miss important information...the <b>Guide</b> warns you of every threat. </li> <li> Employee or independent contractor? Our checklist helps you make the correct determination. </li> <li> Examples and worksheets walk you through hard-to-follow procedures. </li> <li> Key IRS forms are reproduced with line-by-line explanations. </li> </ul> <p> The<b> 2009 APA Basic Guide to Payroll</b> has been updated to include: </p> <ul> <li> How to complete the 2008 Form W-2 </li> <li> Which two provisions in the Wall Street bailout law affect Payroll </li> <li> Explanation of the new IRS guidance on supplemental wage payments </li> <li> Practical tips to help match names and SSNs </li> <li> New 2009 indexed amounts for adoption assistance, long-term care insurance premiums, HSAs, earned income credit, and personal exemption amount </li> <li> Postponement of implementation of transit pass rule </li> <li> New section on the taxability of military differential pay </li> <li> Tax break for employees who commute by bicycle </li> <li> 2009 Social Security taxable wage base and income tax rates </li> <li> Extension of FUTA surtax </li> <li> New pension limits for 2009 </li> <li> Pointers to keep unemployment taxes in line </li> <li> Line-by-line example and explanation of new Form 941X </li> <li> Calendar of employment tax due dates for 2009 </li> <li> Explanation of final regulations modifying the procedure for interest-free adjustments for underpayments and overpayments of FICA and federal income tax withholding </li> <li> New federal and state minimum wage amounts </li> <li> 2009 per diem amounts </li> <li> The latest on E-Verify </li> <li> How to comply with a no-match letter from SSA or DHS </li> <li> Compliance initiatives and opinions by the Wage and Hour Division </li> <li> Finding of a GAO study on HSAs </li> <li> Payroll ramifications of the Veterans’ Benefits Improvement Act of 2008, the Genetic Information Nondiscrimination Act of 2008, the Heroes Earnings Assistance and Relief Tax Act of 2008, the SAFETEA-LU Technical Corrections Act, and the Emergency Economic Stabilization Act of 2008 </li> <li> IRS warning about tool plans </li> <li> New developments in states restricting use of Social Security numbers </li> <li> Topics the IRS plans to address in the coming year </li> <li> Line-by-line explanation of the 2008 Form 940 </li> <li> An alert about HRAs </li> <li> Exceptions to CCPA limits added to state-by-state child support chart </li> </ul> <p> </p>
