Dealing With Multi-State Payroll Issues
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Understanding how to calculate tax for employees in 2 or more states can be confusing. Plus what state laws for payroll need to be followed when employing employees in more than one state.
The laws in each state and the tax guidance on how to determine taxation when employees live in one state and work in one or multiples states will be discussed. Concerns for employees that travel for work will be discussed, other state laws that affect payroll taxation will be discussed. This Webinar will cover withholding rules, reciprocity and residency definitions. To better understand the rules covered case studies will be reviewed.
- Reciprocity Agreements
- Resident/Non Resident Withholding Rules
- Evaluating taxation for multiple states
- What wages are subject to taxation?
- Withholding compliance issues.
- State Unemployment Insurance
- Traveling Employees
- Administrative Concerns
- HR Concerns
- Local tax residency rules
- Case Studies
- You will be able to recognize which state you pay unemployment taxes to.
- You will be able to explain resident/non resident withholding rules
- You will be able to explain reciprocity agreements
Withholding Challenges 00:10:36
De Minimis Threshold 00:14:28
Reciprocal Agreements 00:24:21
Reciprocal Agreements Currently in Place 00:27:28
Resident/Non-Resident Withholding Rules 00:34:13
Resident/Non-Resident Withholding Rules Cont’d 00:37:49
Evaluating Taxation for Employees Working in Multiple States 00:40:59
What Payments are Subject to Tax? 00:42:36
Withholding Compliance Issues 00:49:26
State Unemployment Insurance 00:52:47
State Unemployment Insurance (cont’d) 00:56:01
State Unemployment Insurance (cont’d) 00:58:39
Traveling Employees - Tax Turtles 01:01:20
Traveling Employees - Away From Home 01:02:54
Administration Concerns 01:05:36
Administration Concerns (cont’d) 01:09:40
Human Resource Issues 00:11:14
Local Tax Residency Rules 01:13:20
Useful Resources 01:15:44
Case Study #1 01:17:34
Case Study #2 01:18:54
Case Study #3 01:19:59
State Wage & Hour Pay - Frequency of Pay 01:22:57
State Wage & Hour Pay - Method of Payment 01:24:59
State Wage & Hour Pay - Method of Payment (cont’d) 01:27:09
State Wage & Hour Pay - Pay Statements 01:28:57
State Wage & Hour Pay - Deductions from Pay 01:29:56
Presentation Questions 01:31:26
Presentation Closing 01:44:39
- Common Law Test 00:54:47
- De Minimis Threshold 00:14:28
- Domicile 00:18:47
- Fringe Benefits 00:12:42
- Nexus 00:38:50
- Reciprocal Agreements 00:24:30
Common Law Test: The Common Law Test is a guide used by the IRS to determine if a worker should be classified as an employee or an independent contractor. The standard Common Law test indicates a worker is likely an employee if the employer has control over what work is to be done and how to get it done.
De Minimis Threshold : The de minimis threshold refers to the value of imported goods below which no duty or tax is collected, and the customs declaration is very simple. The De Minimis tax rule states a price threshold to determine whether a discount bond should be taxed as capital gain or ordinary income.
Domicile: A person's fixed, permanent, and principal home for legal purposes.
Fringe Benefits: An extra benefit supplementing an employee's salary, for example, a company car, subsidized meals, health insurance, etc.
Nexus: The term nexus is used in tax law to describe a situation in which a business has a "nexus" or tax presence in a particular state or states. A nexus is basically a connection between a taxing jurisdiction, like a state, and an entity like a business that must collect or pay the tax.
Reciprocal Agreements: A reciprocal agreement, also called reciprocity, is an agreement between two states that allows residents of one state to request exemption from tax withholding in the other (reciprocal) state. This can save you the trouble of having to file multiple state returns.
Dayna is currently the Payroll Tax Manager at PetSmart Inc. Dayna has been heavily involved in the payroll field over 15 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Payroll Certification) through the American Payroll Association. She also received several merit awards for Customer Service and Acquisitions and Divestitures. Dayna is no stranger to teach... View Full Profile
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You must answer all questions during the webinar, view the recording completely and pass the test at the end with 70% correct answers to receive CPE credit.
This program has been approved for credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.
Aurora Training Advantage is an approved provider through the American Payroll Association. To receive credit through the American Payroll Association for this program you MUST attend the program in its entirety.
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