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2020 has been a year like no other. Join us for the year-end edition of Viventium Pay Matters for an analysis of changes we will see for year-end 2020 and what’s in store for 2021.
What’s New for Year-End 2020
W-2 Box 14 FFCRA Reporting
Sick and family leave paid to employees under the Families First Coronavirus Response Act (FFCRA) must be reported in Box 14 of the 2020 Form W-2. The wages must be reported separately for each of the three types of leave: sick leave wages for the employee to care for him/herself, sick leave wages paid for the employee to care for another, and qualified family leave wages.
Form 1099-NEC
The IRS released a new Form 1099-NEC to report non-employee compensation that was previously reported on Form 1099-MISC Box 7.
ICHRA Reporting on Form 1095-C
Starting with the year 2020, employers may offer Individual Coverage Health Reimbursement Arrangements (ICHRAs) under the Affordable Care Act (ACA). The 2020 Form 1095-C includes eight new Series 1 codes and other lines to report ICHRA offers.
California and Rhode Island ACA Reporting
Starting with the year 2020, California and Rhode Island employers are required to file Forms 1095-C with their respective states by March 31, 2021. The California filing requirement is only for employers who offer self-insured health coverage. California and Rhode Island join New Jersey and the District of Columbia, which instituted ACA reporting in 2019.
Head of Household Filing Status
The 2020 Form W-4 created a new filing status “Head of Household.” This new filing status will be reflected on year-end reports for employees who completed a 2020 W-4 and selected “Head of Household” filing status.
2021 Updates
Social Security Wage Base to Rise in 2021
The Social Security Administration (SSA) announced that the 2021 Social Security wage base will rise to $142,800, a $5,100 increase from the $137,700 wage base in 2020. The Social Security tax rate will remain at 6.2%. The maximum Social Security tax employees and employers will each pay in 2020 is $8,853.60, up from $8,537.40 in 2020.
There is no limit to wages subject to Medicare tax. Both the employee and the employer Medicare tax rate for 2021 will remain at 1.45%. Employers are required to withhold an additional 0.9% in Medicare taxes on wages earned by employees in excess of $200,000 in a calendar year. Employers are not required to match this 2.35% employee rate but will continue to pay 1.45% in Medicare taxes on all subject wages earned by employees.
For a copy of the SSA Fact sheet, click here.
2021 Pension and Benefit Contribution Limits
The 2021 limits on the exclusion for elective deferrals for 401(k), 403(b), and most 457 plans will remain at $19,500, unchanged from 2020. The catch-up contribution for employees ages 50 and older will also remain unchanged at $6,500.
The 2021 monthly limit for the qualified transportation fringe benefits and for qualified parking remains at $270, unchanged from 2020. The 2021 health flexible-spending arrangement limit will also remain unchanged at $2,750.
2021 HSA Limits
| Contribution and Out-of-Pocket Limits for Health Savings Accounts and High-Deductible Health Plans | |||
| 2021 | 2020 | Change | |
| HSA contribution limit
(employer + employee) |
Self-only: $3,600
Family: $7,200 |
Self-only: $3,550
Family: $7,100 |
Self-only: +$50
Family: +$100 |
| HSA catch-up contributions
(age 55 or older) |
$1,000 | $1,000 | No change |
| HDHP minimum deductibles | Self-only: $1,400
Family: $2,800 |
Self-only: $1,400
Family: $2,800 |
No change |
| HDHP maximum out-of-pocket amounts
(deductibles, co-payments, and other amounts, but not premiums) |
Self-only: $7,000
Family: $14,000 |
Self-only: $6,900
Family: $13,800 |
Self-only: +$100
Family: +$200 |
IRS Extends ACA Form 1095-C Furnishing Deadline
The IRS has again extended the deadline for employers to furnish Forms 1095-C to their employees. These government forms provide employees and the IRS with information about health coverage offered by employers and were previously due to employees by January 31, 2021. Employers now have until March 2, 2021, to furnish Forms 1095-C to their employees. This is the sixth consecutive year that the IRS has extended the original deadline. For further details about the IRS extension, see IRS Notice 2020-76.
Note that forms are still due to the IRS if filed electronically by March 31, 2021.
New York Paid Family Leave Rates and Benefits to Rise in 2021
New York Paid Family Leave will be undergoing some changes effective January 1, 2021.
Under the current law, employers are permitted to deduct 0.270% of their employees’ gross wages, up to an annual maximum of $196.72 per employee. Effective January 1, 2021, the PFL rate will increase to 0.511% of employees’ gross wages, with an annual max of $385.34. If the annual max is reached before the end of the year, no further deductions may be made from the employee’s wages.
Benefits for eligible claimants will also increase. In 2020, eligible employees receive 60% of their average weekly wage, capped at $840.70 for each of their allowed 10 weeks of leave. In 2021, eligible employees receive 67% of their average weekly wage, capped at $971.61 for each of their allowed 12 weeks of leave.
For more information on New York Paid Family Leave, click here.
2021 State Minimum Wage
States across the nation are scheduled to increase minimum wage in 2021. We’ve compiled a list of the upcoming changes.
New York
The following is the schedule of rate increases:
| Location | 12/31/2020 | 12/31/2021* |
| NYC - Big Employers (of 11 or more) | $15.00 (no change) | |
| NYC - Small Employers (10 or fewer) | $15.00 (no change) | |
| Long Island & Westchester | $14.00 | $15.00 |
| Remainder of New York State | $12.50 | * |
* Annual increases for the rest of the state will continue until the rate reaches $15 minimum wage (and $10 tipped wage).
New York Fast Food Workers
Minimum wage for fast food workers in New York City will remain at $15.00 per hour and in the rest of New York State will increase to $14.50 per hour, on Thursday, December 31, 2020. It will increase again to $15.00 for the rest of New York State on July 1, 2021.
The following states' hourly minimum wage will increase effective January 1, 2021, unless otherwise noted:
| 2020 | 2021 | |
| Alaska | $10.19 | $10.34 |
| Arizona | $12.00 | $12.15 |
| Arkansas | $10.00 | $11.00 |
| California | $13.00 | $14.00 |
| Colorado | $12.00 | $12.32 |
| Connecticut | $12.00 | $13.00 on 8/1/21 |
| Florida | $8.56 | $8.65
$10.00 on 9/30/21 |
| Illinois | $10.00 | $11.00 |
| Maine | $12.00 | $12.15 |
| Maryland | $11.00 | $11.75 |
| Massachusetts | $12.75 | $13.50 |
| Michigan | $9.65 | $9.87 |
| Minnesota | $10.00 | $10.08 |
| Missouri | $9.45 | $10.30 |
| Montana | $8.65 | $8.75 |
| Nevada | $9.00 | $9.75 on 7/1/21 |
| New Jersey | $11.00 | $12.00 |
| New Mexico | $9.00 | $10.50 |
| Ohio | $8.70 | $8.80 |
| Oregon | $12.00 | $12.75 on 7/1/21 |
| South Dakota | $9.30 | $9.45 |
| Vermont | $10.96 | $11.75 |
| Virginia | $7.25 | $9.50 on 5/1/21 |
| Washington | $13.50 | $13.69 |
Disclaimer: State minimum wage laws frequently change and may have been modified since the publication of this information. In addition, some states may have different minimum wages based on company size and industry, and many localities have passed minimum wage laws. Please consult your legal advisor.
2021 State Wage Bases
States have begun releasing their 2021 SUTA Wage Bases. Below is a chart of the changes released so far.
| State | 2021 Wage Base | 2020 Wage Base |
| Arkansas | $10,000 | $7,000 |
| Iowa | $32,400 | $31,600 |
| Missouri | $11,000 | $11,500 |
| Montana | $35,300 | $34,100 |
| Nevada | $33,400 | $32,500 |
| New Jersey *see details below | $36,200 | $35,300 |
| New Mexico | $27,000 | $25,800 |
| New York | $11,800 | $11,600 |
| North Carolina | $26,000 | $25,200 |
| Oklahoma | $24,000 | $18,700 |
| Utah | $38,900 | $36,600 |
| Vermont | $14,100 | $16,100 |
| Washington | $56,500 | $52,700 |
| Wyoming | $27,300 | $26,400 |
*New Jersey Details:
| 2021 | 2020 | |
| SUTA EE/ER | $36,200 | $35,300 |
| FLI EE | $138,200 | $134,900 |
| SDI EE | $138,200 | $134,900 |
| SDI ER | $36,200 | $35,300 |
| WFD ER | $36,200 | $35,300 |
Disclaimer: SUTA wage base laws frequently change and may have been modified since the publication of this information. Some states may have two-tiered wage bases. Please consult your tax advisor.
This information is for educational purposes only, and not to provide specific legal advice. This may not reflect the most recent developments in the law and may not be applicable to a particular situation or jurisdiction.
Viventium Software Inc. is a SaaS-based human capital management solution that provides a remarkable user experience and award- winning software. Viventium provides flexible software and expert guidance so clients can be sure their payroll is done right.
Viventium offers specialized solutions in the health services markets which include home care agencies and skilled nursing facilities. Viventium Software supports all fifty of the United States with payroll and HR solutions.
Relax – you’re with Viventium.
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Licenses: Viventium HCM LLC NMLS ID: 2094503
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
VERSE 1
In the world of work, there’s a tale to be told, About overtime hours, and the payroll gold, A consistent paycheck, that’s the worker’s dream, But when it comes to overtime, it’s not as easy as it seems.
PRE-CHORUS
Oh, Susie worked hard in San Francisco town, But the rules around overtime, they had her feeling down, 42 hours this week, she gave her all, Now it’s time to calculate, let the numbers fall.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
VERSE 2
Exempt or non-exempt, the title they hold, Where they work, where you’re based, it’s all in the fold, California or New York, the laws they diverge, For payroll admins, it’s a never-ending surge.
PRE-CHORUS
Oh, the DOL’s website, a labyrinth to explore, State regulations galore, it’s quite a chore, Staying compliant, it’s a tricky art, Missing out on requirements can break your heart.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
BRIDGE
But here’s a method that can save the day, A payroll software, to keep errors at bay, Input the info right, integrate with ease, No more manual labor, no more overtime fees.
VERSE 3
Back to Susie’s story, she’s owed her due, According to FLSA, it seems we have a clue, $860 on the table, that’s what we’d say, But California’s got its rules, changing the way.
PRE-CHORUS
Oh, California says, hours past eight, Are overtime-eligible, don’t underestimate, Now Susie’s owed $900, that’s the decree, In this overtime puzzle, you gotta set it free.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
OUTRO
So when it’s overtime, and the rules entwine, Choose a payroll software, let it all align, Viventium’s the name, we’ve got the key, To make overtime calculations a breeze, you’ll see.
ENDING
Don’t overwork yourself, don’t you fret, With Viventium by your side, it’s a safe bet, Relax, you’re with us, in this overtime fight, With the right tools in hand, everything’s gonna be alright.
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
VERSE 1
In the world of care, where time slips away, Caregivers dedicate, every single day. But when the hours are missed, in the daily race, Retroactive pay, steps up to embrace.
PRE-CHORUS
A caregiver tired, at the week’s end, Forgot to log hours, a mistake to mend. Admins face the challenge, calculations to make, To set it right, for the caregiver’s sake.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
VERSE 2
Manual calculations, prone to a flaw, Dealing with shifts, odd hours, and the law. As your business grows, the cost takes flight, Automated solutions, shining bright.
PRE-CHORUS
Compliance is key, with FLSA’s might, Calculate and compensate, get it right. Avoid the audit’s gaze, fines and the cost, Retroactive pay, no longer lost.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
BRIDGE
Employee satisfaction, a crucial part, Resolve mistakes, a work of heart. Relationships flourish, in pay’s embrace, A payroll software, creating a trace.
VERSE 3
Star caregivers, valued and strong, Retention and recruiting, where they belong. Automated solution, a total pay dance, Establish your business, a work-life romance.
PRE-CHORUS
A self-winding watch, Viventium’s grace, Optimizing payroll, in every case. No more struggles, in the payroll game, In it with you, time and time again.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
OUTRO
As your business grows, in the hustle and fight, Viventium by your side, making it right. No more worries, in the payroll chain, In it with you, time and time again.
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
VERSE 1
In the world of business, we all aim to thrive, Year after year, our dreams taking flight. But as we soar higher, we start to see, More money, more problems, just like B.I.G. Outgrowing our shell, it’s an exciting phase, But it brings with it some challenging days. Solutions we had, now show their flaws, As we push the boundaries, breaking through the walls.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
VERSE 2
Employees across states, in different localities, Tax laws aplenty, creating complexities. Our old software’s limits, we’ve begun to see, Scaling up our business, we need to break free. Calculating pay and taxes, where it all begins, Errors in this process, lead to countless sins. Employees rely on us, trust in our might, To withhold what’s needed, get it just right.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
BRIDGE
Taxes, they’re not simple, that’s for sure, A world of complexity, there’s always more. But Viventium stands with us, in this fight, Geo Tax, our ally, making everything right.
VERSE 3
CPAs may struggle, and admins too, Keeping up with taxes, what can they do? The rules keep changing, it’s hard to keep pace, But Viventium’s here, in this challenging space.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
OUTRO
So relax, dear business, and set your mind free, With Geo Tax on our side, we’re the best that we can be. Viventium’s got us, in this tax-filled fight, No more worries, no more sleepless nights.
REPEAT CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
VERSE 1
In the world of admin tasks, where changes often arise, There’s a tool that’s been a savior, under office fluorescent skies. With flexibility and precision, it eases their daily strife, Let’s sing about this feature, it’s the pulse of our work life.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
VERSE 2
Admins wear many hats, in their daily grind, Sometimes they need to adjust, leave no errors behind. Adding extra hours, bonuses, or fixing pay, They need a simple method, to make it all okay.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
BRIDGE
Custom views and filters, tailor it to your need, Focus on the important, no need for needless speed. A hundred-dollar bonus, a few clicks and it’s in flight, Admins get it done, making sure it’s right.
VERSE 3
In the admin’s world, where numbers have their say, This tool steps in gracefully, making tasks less gray. An interface so intuitive, like an Excel sheet, Changing data effortlessly, making work complete.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
OUTRO
So here’s to Payroll Grids, in our song of praise they gleam, For admins working diligently, they fulfill a dream. In the world of office hustle, they bring much-needed light, Let’s tip our hats to this tool, and its invaluable might.
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
VERSE 1
In the world of payroll, a daily task we face, Admins work hard, in this complex space, They handle policies, with attention and care, But there’s a solution that’s beyond compare.
PRE-CHORUS
Oh, payroll admins, your role’s crucial and true, But there’s a tool we’ve got, just for you, Let’s explore rule-based automation, my friend, With Viventium, your tasks will gently mend.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
VERSE 2
Standardize policies, that’s the key, For tenure, role, union status, you’ll see, PTO, bonuses, pay rates defined, Automation makes your workload more aligned.
PRE-CHORUS
Oh, payroll admins, the burden’s a load, But rule-based automation lightens the road, No more tiresome chores, no more dread, With Viventium, it’s smoother ahead.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
BRIDGE
In the world of payroll, where tasks repeat, We’ve got the solution, it’s oh so neat, “If this, then that,” it’s simple and sly, With Viventium by your side, you’ll reach for the sky.
VERSE 3
Tenure-based PTO, a common request, With Viventium, it’s passed the ultimate test, Set it up once, and then you’ll see, Automation handles the chore, oh so free.
PRE-CHORUS
Oh, payroll admins, take a breath, take a pause, With Rule-Based Automation, you’ll find no flaws, It’s easy, it’s simple, no programming in sight, Viventium’s got you covered, day and night.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
OUTRO
So if you’re a payroll admin, feeling the weight, Let Viventium’s Rule-Based Automation be your fate, No more worries, no more strife, With Viventium, you’ll transform your work life.
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
VERSE 1
In the world of business, it’s a complex game, With factors and figures, it’s never the same. Decisions are key, they’ll determine your fate, So listen up closely, don’t be a bit late.
PRE-CHORUS
Gather your data, don’t let it fade, In the depths of spreadsheets, don’t let it cascade. Your HCM software, is it up to the task? To capture and store, to help you unmask.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
VERSE 2
Once the data’s collected, it’s time to report, But it can be daunting, that’s the common retort. Pre-built solutions, they’re your guiding light, Turning raw data into visions so bright.
PRE-CHORUS
No more manual hours, no errors in sight, With report library’s might, everything’s right. Payroll summaries, tax liabilities, and more, All in a flash, you’ll have what you adore.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
BRIDGE
Viventium’s here, with a passion so true, Constantly improving, for folks just like you. A Report Library, a gift from the stars, For data-driven dreams, it’ll take you far.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
OUTRO
So remember this lesson, in the business terrain, It’s all ’bout decisions, don’t let ’em wane. With data as your guide, and Viventium’s grace, You’ll conquer the challenges you’ll face.
