accountinglaborlawreferences.com

posted by Administrator on Apr 26

The Pennsylvania State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
Bureau of Business Trust Fund Taxes
Employer Tax Division
Department 280904
Harrisburg, PA 17128-0904
(717) 783-1488
http://www.revenue.state.pa.us/

Pennsylvania does not have a state form to calculate state income tax withholding.

Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Pennsylvania cafeteria plans are not taxable for income tax calculation if used to purchase health or life insurance; taxable for unemployment insurance purposes. 401(k) plan deferrals are taxable for income taxes; taxable for unemployment purposes.

In Pennsylvania supplemental wages are taxed at a 3.07% flat rate.

You may file your Pennsylvania State W-2s by magnetic media if you choose to.

The Pennsylvania State Unemployment Insurance Agency is:

Department of Labor and Industry
Office of Employment Security
Seventh and Forster Sts.
Labor and Industry Bldg.
Harrisburg, PA 17121
(717) 787-7613
[http://www.dli.state.pa.us/landi/site/default.asp]

The State of Pennsylvania taxable wage base for unemployment purposes is wages up to $8000.00.

Pennsylvania requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Pennsylvania for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.

The Pennsylvania State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industry
Bureau of Labor Law Compliance
Labor and Industry Bldg., Rm. 1301
Seventh and Forster Sts.
Harrisburg, PA 17120
(717) 787-5279
http://www.dli.state.pa.us/

The minimum wage in Pennsylvania is $5.15 per hour.

The general provision in Pennsylvania concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.

Pennsylvania State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee’s name Employee’s address date of hire Employee’s social security number Employer’s name Employers address Employer’s Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, or fax.
There is a written warning penalty for a late report in Pennsylvania, $25.00 for later violations, and $500 for conspiracy.

The Pennsylvania new hire-reporting agency can be reached at 888-724-4737 or on the web at http://www.panewhires.com

Pennsylvania does not allow compulsory direct deposit

Pennsylvania has no State Wage and Hour Law provisions concerning pay stub information.

Pennsylvania requires that employee be paid on regular paydays designated in advance.

Pennsylvania requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed fifteen days.

Pennsylvania payroll law requires that terminated employees must be paid their final pay by next regular payday (by certified mail if employee requests).

Deceased employee’s wages of $5,000 must be paid to the surviving spouse, child, parent, or sibling (in that order).

Escheat laws in Pennsylvania require that unclaimed wages be paid over to the state after three years.

There is no provision in Pennsylvania law concerning record retention of abandoned wage records.

Pennsylvania payroll law mandates no more than 45% of minimum wage may be used as a tip credit.

In Pennsylvania the payroll laws covering mandatory rest or meal breaks are only that minors under 16 must have 30 minutes rest after five hours of work.

Pennsylvania statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Pennsylvania agency charged with enforcing Child Support Orders and laws is:

Bureau of Child Support Enforcement
Department of Public Welfare
P.O. Box 2675
Harrisburg, PA 17105-2675
(717) 787-1894
* http://www.pachildsupport.com/

Pennsylvania has the following provisions for child support deductions:

When to start Withholding? First pay period after 14 days from service. When to send Payment? Within 7 days of Payday. When to send Termination Notice? “Promptly” Maximum Administrative Fee? 2% of payment. Withholding Limits? Federal Rules under CCPA.

Please note that this article is not updated for changes that can and will happen from time to time.

posted by Administrator on Apr 25

How many times have you been driving on a highway and the large truck in front of you slowly crosses the yellow line and then, with a jerk, the driver corrects himself and pulls the truck over to the right. That happened to me just two days ago on my way to New Mexico on I25 in Colorado. It can happen anywhere, anytime.

The annual report from the U.S. Bureau of Labor Statistics recently reported that “fatal highway incidents remained the most frequent type of fatal workplace event, accounting for one in every four fatalities nationally in 2005″ the latest year they have the figures. Fatal highway incidents rose by 2 percent in 2005, accounting for 1,428 worker deaths.

ONE IN FOUR!

Since 2002 thru 2005 there has been a nearly 25% increase in fatal and non fatal crashes to 144,742 and the trend continues upward.

All manner of goods from produce to pool tables from tires to textiles are moved around the country by means of the trucking industry. Truckers moreover are the salt of the earth.

Truck drivers, men and women across the country are a vital cog in the wheel of the economy. Interstate and intrastate commerce largely depends on the trucking industry to get goods from point A to point B. But they are jeopardizing their own lives and the lives of all on the roads with them.

Their profession and resultant way of life leads to some very unhealthy eating habits, sedentary lifestyles-sitting most of the day while driving, and long hours resulting in poor sleeping patterns. They tend to be overweight just like most of their brethren in the rest of the country maybe even more so.

All of these factors lead to pre diabetes, Syndrome X and sleep apnea and eventually to diabetes.

The threat they pose of “sleep driving” or just falling asleep at the wheel is every bit as serious as an intoxicated driver and maybe more so. A study showed that people with sleep apnea were seven times more likely to have multiple car accidents.

There are a variety of devices that can keep drivers awake if they are suspect. The ‘nap zapper’ is the most popular and effective. You attach it to your ear. When it detects a nodding motion of your head as though you are dozing off an alarm goes off waking you and the occupants of the vehicle.

posted by Administrator on Apr 10

The U.S. Department of Labor has obtained a consent judgment and order requiring the firm of Ahlstrom & Baker CPAs in Los Alamitos, California, to pay $5,000 in restitution to the employee stock ownership plan (ESOP) of Rehab Consultants of Florida Inc. (RCI) and ensure that all personnel conducting plan audits possess appropriate knowledge and continuing education training.

“The law requires audit of employee benefit plans with 100 or more participants,” said Howard Marsh, director of the Atlanta regional office of the Labor Department’s Employee Benefits Security Administration (EBSA). “These audits provide important information for plan fiduciaries and the government about the financial soundness of a plan.”

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