Payroll Insights, a publication from KPMG LLP's Employment Tax practice, covers current developments in the payroll and employment tax arena. It is published periodically throughout the year as developments warrant.
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May 2014 -- This edition contains the following articles: U.S. House of Representatives Judiciary Subcommittee Hearing on Mobile Workforce Legislation: Affordable Care Act Costs Related to Misclassification of Employees May Increase in 2015; Administration's FY2015 Budget Proposals Would Reinstate FUTA Surtax and Expand FUTA Wage Base.
March 2014 -- Special Edition - This special edition is about the Supreme Court decision on the Quality Stores case.
February 2014 -- Special Edition - This special edition is about the April 15, 2014 deadline to file protective claims regarding theQuality Stores FICA case.
December 2013 - - This edition focuses on some of the employment tax topics that should be considered for 2013year-end and developments for 2014 employment tax considerations.
November 2013 -- Special Edition - This special edition includes an article on the Mobile Workforce State Income Simplification Act (S. 1645) which was introduced in the United States Senate on November 5, 2013 by Senators Brown and Thune.
October 2013 -- Special Edition -- This special edition includes an article on the Supreme Court granting certiorari from the Sixth Circuit's Quality Stores Decision and an article on guidance from the IRS on overpayment of employment taxes on same-sex spouse benefits.