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There are many compliance considerations when operating a multi-location enterprise. Employers are obligated to the laws where employees are working—not just the laws where the business is based. If you have telecommuters or mobile employees that travel interstate, things get even more complicated.
Federal law takes precedence where it has a higher standard. This includes the FLSA, Family Medical Leave Act (FMLA), and the Affordable Care Act (ACA). If a state, county, or city regulates something not addressed in the FLSA, you are obligated to comply with it. When a jurisdiction has a higher standard than the Federal law, you must follow the higher standard along with all provisions of the Federal law.
Fortunately, payroll tax is one of the easier fields to determine what you do and don’t do. You will learn the specifics of what states to pay SUTA tax to. You will learn how to determine what states you have to withhold and pay SIT to. You will learn the other types of withholdings and taxes for each of our 50 states. We will discuss other areas of payroll tax management that can and do differ by state.
If you attend the webinar, you will leave with a better understanding of your current operations – where they are likely in compliance and where they may not be. You will know what areas of your organization need to be reviewed, and how to evaluate the information obtained in that review. With that information, you will be able to change your payroll management systems in order to increase compliance, and minimize the chance of costly audits or lawsuits. Further, you will be given resources that provide centralized information from all 50 states and the federal legislature, so you can easily adjust your systems as needed.
• Explain how to determine state withholding liability
• Identify who is a resident
• Describe how reciprocal agreements affect taxation of wages
• Explain how state exemptions or credits affect withholding
• Recognize resident and nonresident taxation policies
• Describe the four factor test for state unemployment insurance
• Explain income and unemployment taxation of fringe benefits
• List which states follow the Internal Revenue Code and which version
• Describe how to handle income and unemployment insurance taxation for employees working in multiple states
• Explain supplemental withholding rates
• Describe withholding requirements when an employee is in a state temporarily
• List states that require the use of their own Withholding Allowance Certificate, states that allow either their own certificate or the Form W-4, and states that don’t have a form
• Explain how to report wages for multi-state employees on Form W-2
• List human resource and legal concerns your company will also face.
Whether you send workers across borders, or import from other states, your responsibilities increase exponentially. Some laws even conflict with each other. In addition to payroll tax questions like where to pay SUTA tax or where to withhold SIT, you will learn about all other payroll and HR difficulties, and where to keep up on their frequent changes.
• Payroll Professionals
• Human Resources
• Accounting Personnel
• Business Owners
• Attorneys, or any individual or entity that must deal with the complexities and technicalities of multistate taxation within the payroll process
Years of Experience: 15+ years
Areas of Expertise: Payroll Processing and Payroll Tax Issues
Mark Schwartz is an employment tax specialist and has over 15 years of employment tax experience as an independent consultant and as a payroll tax auditor with the State of California. He has managed an audit caseload of 20 ongoing audits, from small home-based businesses to large multi-national corporations. He is expert at defining regulatory and statutory requirements from local, State and Federal government agencies; and helping the average business person understand what that mean to their business. He has processed weekly and bi-weekly payroll checks plus tax forms for businesses with hourly as well as exempt workers, multistate operations and a wide variety of benefits.
Mr. Schwartz provides consulting services encompassing payroll processing and payroll tax issues. These include payroll tax minimization, payroll tax compliance reviews, independent contractor studies, use of electronic transfers, deductions, benefits, etc. Markhas represented both clients and the State in front of the State Appeals Board. He understands the complexities of local wage laws, unemployment and disability claims, and other wage and benefit issues affecting your employees.
Mark prides himself on his outstanding customer service skills. He listens attentively to his clientele, helping them bridge the gap between the small business world and Government bureaucracy. He eagerly assists with clients needs, and feels that educating clients toward faster, accurate and more complete payroll processes provides the most value.
Mark is a participating member of the American Payroll Association. He earned his BA and MBA in Finance at Santa Clara University. He has held Certified Internal Auditor and Certified Investment and Derivatives Auditor Credentials. Mark is currently pursuing a Certified Payroll Fundamentals Credential with the American Payroll Association.View all trainings by this speaker