Multi-Page Printing

2020 Issues 1 • 2 • 3 • 4 • 5 • 6 • 7 • 8 • 9 • 10 • 11 • 12 • 13 • 14 • 15 • 16 • 17 • 18 • 19 • 20 • 21 • 22 • 23 • 24 Newsletter Index December 14, 2020 Page 3 © 2020 American Payroll Institute, Inc. . . minimum wage order . . . 3, 7, 19 . . overtime . . . 24 . . rest breaks . . . 3, 24 . . white collar exemption, professional definition . . . 24 . . white collar exemption thresholds . . . 1, 3, 14, 24 . withholding . . income tax rate decrease, ballot measure . . . 22 . . nonresident disaster relief workers . . . 9 Connecticut . benefits . . paid family leave . . . 22 . . paid sick leave . . . 6, 7, 12 . garnishments . . student loan relief . . . 10 . unemployment insurance . . employer charges waived, COVID-19 . . . 11 . . FUA loan . . . 11, 23 . wage/hour . . minimum wage . . . 13, 17 . . reporting time pay . . . 6, 7 . . tip credit . . . 13, 17, 20 . . tips, 80/20 rule . . . 2, 20 . . training wage . . . 17 . . youth wage . . . 17 . withholding . . calculation rules . . . 1 . . convenience of employer test . . . 6 . . nonresident disaster relief workers . . . 21 . . online filing and payment system . . . 18 . . tax tables . . . 1 . worker classification . . agreement with federal DOL, renewal . . . 5 – D – Daylight Saving Time . . . 4, 21 Delaware . forms . . DE W-4 (employee withholding allowance certificate) . . . 1 . unemployment insurance . . FUA loan . . . 23 . withholding . . electronic filing and payment requirements . . . 23 . . filing thresholds . . . 21 . . nexus, telecommuting employees and COVID-19 . . . 7 (Q&A) District of Columbia . benefits . . health care coverage reporting . . . 2 . . paid family and medical leave . . . 7 . . paid family leave . . . 2, 7 . . paid sick leave . . . 6, 7, 8, 9, 12, 13 . . school activity leave . . . 6 . garnishments . . creditor garnishments, COVID-19 guidance . . . 8, 18 . unemployment insurance . . employer charges waived, COVID-19 . . . 11 . wage/hour . . minimum wage . . . 13 . . paid time off to vote . . . 12, 17, 21 . . reporting time pay . . . 6 . . tip credit . . . 13 . withholding . . data breach notification . . . 17 . . nexus guidance . . . 8 – E – Employment verification . E-Verify, federal budget proposal . . . 5 – F – Florida . employment verification . . . 14 . payment of wages . . Pinellas County pay rate notice requirements . . . 5 . wage/hour . . minimum wage . . . 18, 21, 22 . . Pinellas County wage theft notice requirements . . . 5 . . tip credit . . . 21 Forms . 940 and Schedule A . . . 24 . 1099-MISC . . annual reporting requirements . . . 3, 12 . 1099-NEC . . annual reporting requirements, impact on states . . . 3, 12 . W-2 . . state electronic and magnetic media filing requirements . . . 1 . W-4 . . 2020 form, impact on states . . . 1, 24 . . APA Congress Xstream workshop . . . 10 . . states that accept federal form . . . 24 . . states that do not accept federal form . . . 24 . . states that use federal form for withholding elections . . . 24 – G – Garnishments . COVID-19-related IRS tax levy guidance . . . 7 . COVID-19-related state guidance . . . 8, 9, 18 . student loan garnishments . . management online via portal . . . 10 . . suspension . . . 7, 10, 18 Georgia . benefits . . kin care . . . 6 . garnishments . . creditor garnishments . . . Fulton County, suspension . . . 8, 18 . . . Macon-Bibb County, suspension . . . 8, 18 . . requirements changed . . . 3, 16 . unemployment insurance . . employer charges waived, COVID-19 . . . 11 . . FUA loan . . . 23 . withholding . . nexus guidance . . . 11