Payroll. The next generation of payroll compliance research

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1 Payroll The next generation of payroll compliance research

2 Bloomberg Tax Payroll Payroll from Bloomberg Tax provides quick access to accurate answers that address today s complex payroll questions. This all-in-one reference for payroll professionals is a comprehensive payroll compliance resource. 1 Intelligent Search Take advantage of suggested searches at your fingertips. Preview and filter results to quickly find answers. 2 Fast Answers Get reliable explanations for hundreds of payroll questions. 3 Payroll Administration Guide Provides analysis of the latest tax rules, wage and hour laws, and practices and procedures for federal, state, and local jurisdictions. 4 U.S. Reports & Publications Access in-depth, single-issuefocused Strategic White Papers and Payroll Reports. Receive up to 12 custom research reports per year. 5 Webinars Select from a list of on-demand webinars, or sign up for live upcoming webinar events hosted by top payroll professionals. 6 Country and Regional Primers A constantly updated, in-depth review of payroll requirements in over 90 countries. Topics covered include payroll-related taxes, compensation and benefits issues, foreign workers, and tax treaty listings. 7 U.S. International Analysis Access U.S. expatriates, tax treaty, and totalization agreement summaries. 8 International Reports & Publications Get single-issue-focused international payroll Strategic White Papers and Payroll Perspectives from prominent law and consulting firms worldwide. Receive up to 12 international payroll custom research reports per year. 9 International Payroll Webinars Access live and on-demand international payroll webinars. 10 GO TO States The GO TO section offers easier, faster access to state coverage. Access expert analysis, developments, statutes and regulations, agency documents, and cases News and Updates Rely on the Payroll Administration Guide Newsletter to stay informed on the latest developments, now with afternoon briefings. 12 Practice Tools More than 1,000 interactive forms streamline processes, increase accuracy, and boost productivity. Payroll calculators help you to quickly do a manual check to confirm Payroll amounts. 13 Chart Builders Create state and local charts covering taxes, compensation, leave, and more, using our State Chart Builder and IRC Conformity Chart Builder. Compare foreign jurisdictions with the International Chart Builder. 14 Source Materials Cut research time with exclusive electronic access to federal and state laws and regulations, including the IRS s Employer s Tax Guide, Publication 15 and Circular E. 15 Cases & Court Rules Conveniently access federal, U.S. Supreme Court, and U.S. Tax Court opinions as well as court rules.

The next generation of payroll research is here. Payroll from Bloomberg Tax is built to get you to the right answer faster and more efficiently.

easy-to-use, intuitive research platform. Our enhanced Bloomberg Tax platform includes: Intelligent Search: featuring an easy-to-use global search bar available from every screen.

Streamlined Search Results Display: see all relevant search results, preview words around search hits, access our popular BNA Picks feature that links to editor-selected content, and filter by an

3 The next generation of payroll research is here. Payroll from Bloomberg Tax is built to get you to the right answer faster and more efficiently. Find all the payroll intelligence you need with Bloomberg Tax s expert analysis, perspectives and practical guidance, in-depth news, useful tools, and extensive primary source material all on one easy-to-use, intuitive research platform. Our enhanced Bloomberg Tax platform includes: Intelligent Search: featuring an easy-to-use global search bar available from every screen. Select a search suggestion to see results, or enter your own keyword search with terms and connectors. Streamlined Search Results Display: see all relevant search results, preview words around search hits, access our popular BNA Picks feature that links to editor-selected content, and filter by an array of available selections. Clean and Modern Document Presentation: easyto-read, view, and work with documents. Enhanced Integration of Documents: straightforward viewing of related practice tools and other documents while researching. Expert Analysis Fast Answers: concise answers to questions faced every day by payroll professionals. Payroll Administration Guide: helps to decipher the complexities of administering payroll by providing plain-language, accurate explanations of requirements through examples, checklists, comparison charts, practitioners tips, and key payroll tables. Stay informed on: Federal Tax Coverage Rules Special Employment Categories Federal Tax Computations Social Security Benefits Wage and Benefits Federal Tax Returns and Deposits State and Local Income Tax Withholding Unemployment Insurance Laws Wage-Hour Laws and Rules Wage-Payment and Wage-Deduction Laws Holidays and Leave Payroll Practices and Procedures New Hires: Requirements and Tax Credits Laws Affecting Payroll Departments Workers Compensation and State Disability Canadian Payroll

Up-to-date guidance in every area of payroll administration. State Payroll Coverage: go directly to statespecific coverage via the Go-To-State menu.

Use the IRC Conformity Chart Builder to see how closely states follow the Internal Revenue Code. The charts you create can be exported to a spreadsheet and modified.

4 Up-to-date guidance in every area of payroll administration. State Payroll Coverage: go directly to statespecific coverage via the Go-To-State menu. News Payroll News provides continual coverage of payroll developments and trends. Periodic special supplements to the newsletter offer expanded coverage of major professional conferences, updated withholding tables, new government forms, and extended treatment of important news developments that demand in-depth coverage. Practice Tools Chart and Report Builders: create your own state comparison charts by choosing topics and states to display law summary data in chart form. Use the IRC Conformity Chart Builder to see how closely states follow the Internal Revenue Code. The charts you create can be exported to a spreadsheet and modified. In addition, State Report Builder enables you to review compliance requirements across topics in individual states and generate a r eport. Breaking News offers daily coverage of significant breaking federal and state news affecting payroll professionals. These briefs are later integrated into Payroll Administration Guide Newsletter and Payroll Administration Guide. Updates provide highlights of news and developments in the world of payroll with links to Payroll Administration Guide Newsletter, Payroll Library analysis, and government sources. Subscribers can also receive an afternoon with highlights of changes to that service. Interactive Forms: more than 1,000 federal, state, and local interactive forms required for filing with various federal, state, and local agencies.

Copyright 2017 by The Bureau of National Affairs, Inc. Page 1 Reports & Publications Custom Research Reports Subscribers to the Core Plus package receive up to 12 custom research reports per year.

5 Copyright 2017 by The Bureau of National Affairs, Inc. Page 1 Reports & Publications Custom Research Reports Subscribers to the Core Plus package receive up to 12 custom research reports per year. Users also learn from others whose questions and answers are posted through a shared network. Turnaround time is 2 5 business days. Strategic White Papers Exclusive access to monthly Strategic White Papers that provide the kind of in-depth, singleissue focus needed for strategic planning and effective management. With more tools, more practical analysis, and more studies on hot topics, you ll become an expert in the subject areas that matter most. Payroll Reports Based on responses from hundreds of managers of payroll departments across the U.S., these reports provide unmatched reporting on payroll department resources, obligations, workload, and performance across a broad spectrum of topics and measurements. 1 January 2017 A New Jersey-based employee has a child support order and multiple creditor garnishments. How much should we withhold for these garnishments? Question: We have an employee in New Jersey who has three creditor garnishments and one child support. How much should we be withholding for the garnishment? The child support will be withheld first. Should the garnishment amount be 10 percent of gross less what was withheld for the child support? Answer: New Jersey law permits withholding for one wage garnishment order at a time. In the event an employee has both a child support and wage or creditor garnishment order, the child support order has priority over all other garnishment orders and it must be satisfied first. Once the child support order is paid, withholding for the creditor garnishment order received first can begin. New Jersey Child Support New Jersey employers must begin withholding for child support the first pay period ending after receipt of a child support order and must remit withheld amounts to the Family Support Payment Center when employees are paid. 1 Amount Subject to Withholding Wages, salaries, earnings, commissions, unemployment compensation, workers compensation, and retirement benefits are subject to withholding. The amount subject to withholding under a child support order is 50 percent of disposable income if a noncustodial parent is supporting a second family or 60 percent if there is no second family. Priority of Support Orders Child support orders have priority over all other garnishments and assignments. Administrative Fee Employers can collect an administrative fee of $1 per support payment. New Jersey Garnishments New Jersey employers must comply with garnishment orders Multistate Payroll Tax Compliance Report Custom Research Report TM Decision Support Network Federal Information T his section includes full text, searchable access to the Internal Revenue Service s Publication 15 (Circular E), Employer s Tax Guide; Publication 15-A, Employer s Supplemental Tax Guide; and Publication 15-B, Employer s Tax Guide to Fringe Benefits. This collection also includes full text of the Internal Revenue Code and corresponding Treasury regulations, as well as the most significant wage and hour regulations affecting payroll. Federal Payroll Tables and Charts This provides access to the various federal withholding methods and tables, and also to specially created charts on federal coverage of employment tax, wage and hour, and international treaties. Payroll Calculators Help you to quickly do a manual check to confirm payroll amounts, including: Net to Gross Paycheck, Hourly Paycheck Deductions, and Section 125 Cafeteria Plans. Webinars P ayroll webinars from Bloomberg Tax enable busy payroll professionals to stay abreast of compliance and strategic issues that affect their organization. Select from a library of on-demand webinars and a list of live upcoming webinar events hosted by top payroll professionals.

6 The global solution for payroll professionals. Payroll Premier from Bloomberg Tax includes country and regional primers, custom research, Strategic White Papers, webinars, and vertical searching capabilities. Primers feature information on specific payroll requirements in more than 90 countries. Payroll Premier provides an integrated approach that supports and complements your global payroll efforts. Country & Regional Primers Primers offer an in-depth review of payroll requirements in countries where your business operates, all written by Bloomberg Tax editors and experts worldwide. Topics covered include payroll-related taxes (national, local, and social), compensation and benefits issues (including wage and hour, wage payment, and retirement programs), foreign workers (work visas and tax and pay requirements), and tax treaty listings. A resource section provides direct links to key source material. In addition, use the International Chart Builder to create your own country-by-country comparison charts by choosing among topics and countries to display summary data in chart form. The charts you create can be exported to a spreadsheet and modified. Custom Research Reports S ubscribers receive up to 12 custom research reports per year, permitting them to ask 12 questions per subscription year. Users also learn from others whose questions and answers are posted in a research library. Turnaround time is 2 5 business days. Strategic White Papers R egular white papers provide single-issue focus on the issues that matter most to you, including strategic planning and effective management. Reports are produced by Bloomberg Tax and top international payroll analysts. Cryptocurrency Payroll: A Multinational Tax and Labor Law Comparison International Payroll Decision Support Network Bloomberg Tax s resources will change the way you do business.

7 Content Core Core Plus Premier U.S. Domestic Payroll Expert Analysis Fast Answers: Payroll Payroll Administration Guide Practice Tools Federal Payroll Forms (Interactive) Federal Payroll Tables and Charts Payroll Calculators Practitioner Resources Strategic White Papers Payroll Reports Payroll Webinars Custom Research Requests Source Documents Federal Source Collection Internal Revenue Code & Archive [Current Index] Treasury Regulations Agency Documents IRS Circular E: Employers Tax Guide IRS Publication 15-A: Employer s Supplemental Tax Guide IRS Publication 15-B: Employer s Tax Guide to Fringe Benefits Federal Tax Cases BCite SM (Citator) News & Commentary Payroll Guide Newsletter Payroll Breaking News State Payroll Expert Analysis State Law Summaries (GO TO States) State Tax Withholding Tables Practitioner Resources State Payroll Forms (Interactive) Content Core Core Plus Premier State Payroll (continued) Practice Tools State Chart Builder (Summaries) State Report Builder IRC Conformity Primary Sources State Tax Statutes: Current & Archive State Tax Regulations: Current & Archive Agency Documents State Tax Cases BCite (Citator) News & Commentary State Payroll News International Payroll Expert Analysis Country & Regional Primers U.S. Expatriates Nonresidents in the U.S. U.S. Totalization Agreement Summaries Treaties U.S. Tax Treaties News & Commentary International Payroll News Practitioner Resources International Strategic White Papers International Perspectives International Payroll Webinars International Custom Research Reports Practice Tools International Payroll Chart Builder s (* required: auto signed up on firm order) Payroll Administration Guide Newsletter Afternoon Briefing *= Required so this is set up automatically with initial fulfillment. t

8 Bloomberg Tax Payroll Advisory Board Bloomberg Tax s Payroll Advisory Board is composed of esteemed professionals from renowned corporations, universities, and government entities. Below is a listing of our current board members. Brent R. Gow, CPP, Chairperson Consultant Martin Armstrong, CPP, DBA Vice President, Payroll Shared Services Charter Communications Inc. Lois Fried, CPP Senior Learning Specialist ADP, LLC Charlotte N. Hodges, CPP Payroll Manager Willis Towers Watson Barbara Youngman, CPP Strategic Payroll Leader Toyota North America John Zach Global Payroll Director Bloomberg L.P. Fred A. Basehore, Jr., CPP Senior Manager KPMG, LLC Patrick McKenna, CPA Director, Tax Prudential Financial As the Manager of Payroll Compliance, I receive quite a number of requests and inquiries throughout my day and the ability to stay abreast, react quickly and provide answers is critical to my role and our business. Our decision to go with Bloomberg BNA for reference information has made our compliance measures a lot easier and more efficient. I can rely on Bloomberg BNA to stay up to date on the ever-changing payroll regulations and compliance issues, providing peace of mind for our organization. Emmett L. Swan, CPP Payroll Compliance Manager Namely To learn more, contact your Bloomberg Tax representative, call , or visit bna.com/payroll 2018 The Bureau of National Affairs, Inc MKT

Payroll Decision Support Network

Payroll Decision Support Network The most comprehensive answers to your payroll questions. 800-372-1033 www.bna.com/payrolldsn Payroll Decision Support Network Your single source for vital support, best