© 2020 American Payroll Institute, Inc. Starting with this issue of PAYROLL CURRENTLY, references to The Payroll Source® refer to the 2020 edition of the book, which is printed and available online on the APA Bookshelf. The online version will be updated throughout the year. Inside this issue... President Signs Paid Sick/Family Leave Legislation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 IRS Releases Form to Claim Advance Tax Credits Due to COVID-19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 DOL Issues Temporary Regulations to Implement the FFCRA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 DOL Provides More Guidance for FFCRA Legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Many Employers Must Display Mandatory Poster for FFCRA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Department of Education Halts Wage Garnishments for Student Loans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 DHS Allows Flexibility in Form I-9 Requirements During COVID-19 Crisis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 USCIS Extends Timeframe to Resolve E-Verify TNCs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 IRS Sets Up Webpage for Tax-Related Info on COVID-19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Nacha Issues Reminder on ACH Responsibilities During Crisis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 OCSE Reminds Employers How to Send Payments Electronically. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 APA to Hold Virtual Capital Summit This Month. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 IRS to Redesign Lock-In Letters Soon . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 SSA to Begin Sending ‘No Match’ Letters in Late March . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 DOL Issues Opinion Letters About Calculating Regular Rate Under FLSA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Sign Up to Receive the Latest Payroll News. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Supreme Court Allows State to Criminally Prosecute Individuals for Providing False Information in Connection With Employment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 IRS Says No Statute of Limitations on Assessing ESRP. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Supreme Court Will Hear ACA Mandate Case. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 State and Local News. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 April 3, 2020 Volume 28 Issue 4 COVID-19 information. The novel coronavirus disease 2019 (COVID-19) is rapidly changing our world. APA is reporting on these changes to keep our readers informed about how COVID-19 affects payroll as there is arguably no more crucial function within an organization than getting employees paid accurately and on time. APA created a Compliance Hot Topics page on COVID-19, which is updated as new information is available. On April 9, APA will present a webinar on Understanding the Impact of COVID-19 on Federal and State Payroll Compliance. Economic Stimulus Legislation Includes Payroll Provisions OCoronavirus n March 27, President Trump signed H.R. 748, the Aid, Relief, and Economic Security (CARES) Act, into law [Pub. L. 116-136]. The law contains many payroll provisions. Here is a rundown. Delay of payment for employer payroll taxes Employers can defer payment of their 6.2% employer share of social security taxes due between March 27, 2020, and before January 1, 2021. Employers would be required to deposit 50% of the amount due by December 31, 2021, and the remaining 50% by December 31, 2022. Employee retention credit The legislation provides eligible employers with a payroll tax credit against “applicable employment taxes” for each calendar quarter equal to 50% of the qualified wages paid to employees. An “eligible employer” is one that had its operations fully or partially suspended during the calendar quarter due to government orders limiting business activities or suffered a loss of 50% in gross receipts compared to the same period in the previous year due to COVID-19. Qualified wages for the credit per employee are capped at $10,000 per quarter (and include certain employer-paid qualified health plan expenses). Employers with more than 100 full-time employees (as defined under the Affordable Care Act) can claim the credit on wages paid
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