© 2021 American Payroll Institute, Inc. Starting with this issue of PAYROLL CURRENTLY, references to The Payroll Source® refer to the 2021 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... DOL Proposes More Changes, Delays to FLSA Tip Rules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 IRS Releases 2021 Form 941, Instructions for Form, and Schedules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 IRS Provides Guidance on Paying Deferred Social Security Tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 IRS Updates COVID-19-Related FAQs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 DHS Extends Temporary Requirements for Form I-9 Compliance Again . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 DOL Proposes Rescinding Independent Contractor, Joint Employer Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 EEOC to Open EEO-1 Data Collection on April 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Register Early for Congress Xstream to Attend Bonus Event. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 U.S. Supreme Court Will Not Hear Case on Liability for FLSA Overtime . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 IRS Posts New Drafts of 2022 Forms W-4P, W-4R. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Department of Education Expands Student Loan Relief to More Borrowers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Quarterly ETAAC Meeting Previews Upcoming Annual Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 E-Verify Feature Allows Employees to Upload Images to Resolve TNCs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 ACH Network Sees ‘Record Growth’ Same-Day ACH Adds Window. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 USCIS Announces E-Verify Records Retention and Disposal Schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Special Report: APA’s 2021 Virtual Capital Summit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 State and Local News. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 April 2, 2021 Volume 29 Issue 4 Biden Signs Legislation to Provide, Extend COVID-19-Related Relief OAmerican n March 11, President Biden signed H.R. 1319, the Rescue Plan Act of 2021 [ARPA, Pub. L. 117-2], into law. The law provides and extends emergency COVID-19-related relief, creates another round of economic impact payments of $1,400 per person, and extends unemployment insurance benefits. The law includes many other provisions that affect payroll. Extension of FFCRA tax credits The ARPA extends the employment tax credits, originally created by the Families First Coronavirus Response Act (FFCRA), for emergency paid sick leave and expanded family and medical leave (together, qualified leave). These tax credits had been extended through March 31, 2021, by the Consolidated Appropriations Act, 2021 (CAA). The ARPA further extends the tax credits available to eligible employers for qualified leave wages paid for leave taken from April 1 through September 30, 2021. Only the tax credits for voluntarily providing qualified leave are extended the requirement to provide the leave expired on December 31, 2020. Because employers may choose whether to provide either or both types of leave to receive a credit, the ARPA added a nondiscrimination requirement. Employers must not discriminate in favor of highly compensated employees, full-time employees, or employees on the basis of tenure. The ARPA changes how the refundable and nonrefundable portion of the credits are calculated. Beginning April 1, the nonrefundable portion of the credit applies against the employer’s share of Medicare tax only (previously calculated against the employer’s portion of social security tax). The credit remains fully refundable. Under the ARPA, the employer's share of Medicare tax and social security tax on the qualified leave wages may be included in the calculation of the tax credit. In addition, the value of certain benefits provided under collectively bargained plans may also be included in the calculation. Under the FFCRA, government entities were not eligible for the tax credits for providing qualified leave wages. The ARPA retains that limitation for federal government employers (except for certain 501(c)(1) entities that are exempt under Sec. 501(a)). However, effective April 1, state and local government employers are eligible for the tax credits for qualified leave wages paid for
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