Pay Matters: Spring 2023

03-21-2023

Welcome to our Spring 2023 edition of Pay Matters – our roundup of all the payroll and compliance news that you must know.

Read on to stay informed and in compliance with relevant alerts and insights that matter most for your payroll.

IRS Expands Electronic Filing Mandate for 2024

On February 21, the IRS published final regulations, TD 9972, expanding the requirement to electronically file employment tax forms, including Forms 1099, Forms W-2, and Affordable Care Act (ACA) Forms 1094-C and 1095-C. These new requirements are so dramatically expanded that nearly all employers across the nation will be impacted.

Under the final regulations, an organization that files 10 or more information returns in a calendar year will be required to electronically file (e-file), starting with returns due in 2024. The current threshold is 250 returns. In addition, organizations must generally aggregate all information return types to determine if they meet the 10-return threshold. For example, if an organization issues five W-2s and five ACA 1095-Cs, e-file will be required for BOTH sets of forms in early 2024 for the 2023 payroll year. This is a drastic change from current regulations, which allow organizations to apply the threshold individually to each type of information return.

The final regulations also specify that if an organization was required to e-file an original information return, all subsequent corrections (amendments) must be e-filed as well. If returns are allowed to be filed on paper, corrections may continue to be filed on paper.

The expanded requirements apply to all returns filed on or after January 1, 2024. Thus, your 2023 W-2s (if 10 or more) will need to be e-filed.

The IRS has said penalties may apply for non-electronic filing of information returns.

New Jersey Enacts “Temporary Workers’ Bill of Rights”

On February 6, New Jersey enacted Assembly Bill No. A1474/S511, known as the “Temporary Workers’ Bill of Rights.”

Under the law, temporary workers (temps) are granted numerous labor and employment protections including the same pay and benefits as permanent employees. In addition, temp staffing firms must be certified by the Director of the Division of Consumer Affairs in the Department of Law and Public Safety.

Staffing agencies and other temporary help service firms are advised to review their policies and make any updates necessary to ensure compliance with the new requirements.

Arkansas Prohibits Local Taxation

Arkansas Governor Sarah Huckabee Sanders signed into law House Bill 1026, which prohibits local governments in the state from enacting income taxes. The bill is a preemptive step as the governor and lawmakers aim to phase out state income tax.

Illinois Paid Leave Coming in 2024

Effective January 1, 2024, Illinois employers will be required to start accruing paid leave for their employees.

Under Public Act 102-1143, employees will begin to accrue paid leave at the rate of 1 hour per every 40 hours worked, up to a 12-month minimum of 40 hours. Employees can begin using their accrued leave beginning March 31, 2024, or 90 days after their employment begins, whichever is later. Unused leave must be carried over to the following 12-month period.

Employers can choose to frontload 40 hours of leave on their first day of employment or on the first day of the designated 12-month period. Employers who do so are not required to carryover unused leave.

Employees may use the paid leave for any reason, and employers are not allowed to require that employees provide a reason for taking leave.

Employer must post a notice summarizing the paid leave law in a conspicuous place on their premises. Posters are expected to be made available by the Illinois Department of Labor.

Illinois employers are advised to review their paid leave policies for compliance. Viventium’s PTO setups can keep track of PTO accruals, use, and balances. Reach out to your Dedicated Client Service Team if you are interested in setting up a PTO plan in Viventium.

Michigan Minimum Wage Increase Overturned

On January 26, a Michigan Court of Appeals overturned a minimum wage increase and mandatory paid sick and safe time leave (PSSL) expansion that was scheduled to go into effect on February 20, 2023.

As a result, Michigan minimum wage remains at the current $10.10 per hour, rather than increasing to $13.03. Tipped minimum wage remains at $3.84 per hour. The tipped minimum wage would have increased to $11.73 an hour before being eliminated altogether and putting tipped employees at the regular minimum wage on January 1, 2024. In addition, Michigan PSSL continues to apply only to employers of 50 or more employees. The annual cap on PSSL remains at the current 40 hours instead of jumping to 72 hours.

It is likely that the battle in Michigan over minimum wage and PSSL benefits is not over, so Viventium recommends that Michigan clients visit the LEO minimum wage and news webpages frequently to check for updates, and as always, consult with legal and benefits experts before making changes to pay rates and PTO plans.

New York Requires Electronic Employee Notices

Effective December 16, 2022, due to a labor law amendment signed by Governor Hochul, all New York State employers must post their required employee rights notices both physically (already required) and electronically (new requirement) via their website or by email.

In addition, employers must notify employees that these workplace notices are available electronically.

We strongly suggest you review your employee notification polices with your legal counsel to determine how to promptly meet your new labor law obligations.

District of Columbia Delayed Tipped Minimum Wage Increase

The Council of the District of Columbia has delayed the effective date of the Tip Credit Elimination Act.

On November 8, 2022, D.C. voters approved Initiative 82, which incrementally eliminated the tip credit employers can take when paying tipped employees. The first increase to cash wage from $5.35 per hour to $6.00 per hour was scheduled to take place January 1, 2023, but has now been delayed until May 1, 2023.

The second increase to $8.00 is still scheduled to take effect on July 1, 2023, and all subsequent increases remain in place as well.

Minimum Wage

Washington, D.C.: Effective July 1, 2023, minimum wage will rise from $16.10 to $17.00 per hour.

City of Los Angeles, CA: Effective July 1, 2023, minimum wage will increase from $16.04 to $16.78.

Los Angeles County, CA: Effective July 1, 2023, minimum wage will increase from $15.96 to $16.90.

Santa Monica, CA: Effective July 1, 2023, minimum wage will increase from $15.96 to $16.90.

Prince George’s County, MD: Effective July 1, 2023, minimum wage will increase from $15.60 to $16.60.

Montgomery County, MD: Effective July 1, 2023, minimum wage will increase from $15.65 to $16.70 for large employers (at least 51 employees).

City of Santa Fe, NM: Effective March 1, 2023, minimum wage increased from $12.95 to $14.03.

Santa Fe County, NM: Effective March 1, 2023, minimum wage increased from $12.95 to $14.03.

 

 


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.

 

 

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Overtime Shuffle - Lyrics

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.

Retroactive Rhythms

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.

In the Arms of Geo Tax - Lyrics

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.

Payroll Grid Serenade - Lyrics

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.

Automation Anthem - Lyrics

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.

The Data Groove - Lyrics

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.