Compliance Corner

The Internal Revenue Service (IRS) has released the 2023 version of Publication 15-B (Employer's Tax Guide to Fringe Benefits), which contains information for employers on the employment tax treatment of various fringe benefits, including accident and health coverage, adoption assistance, company cars and other employer-provided vehicles, dependent care assistance, educational assistance, employee discount programs, group term life insurance, moving expense reimbursements, health savings accounts (HSAs), and transportation (commuting) benefits. (Publication 15-B uses the term "employment taxes" to refer to federal income tax withholding as well as Social Security and Medicare (FICA) and federal unemployment (FUTA) taxes.) Publication 15-B is a supplement to Publication 15 (circular E) and IRS Publication 15-A (Employer's Supplemental Tax Guide).  

The Internal Revenue Service (IRS) has posted the 2023 version of Publication 15-A, the Employer's Supplemental Tax Guide located at https://www.irs.gov/pub/irs-pdf/p15a.pdf .

On Dec. 29, 2022, the Internal Revenue Service issued via Notice 2023-03 the 2023 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, moving, and charitable purposes.

On Jan. 13, 2023, the Department of Labor (DOL) issued a final rule via the Federal Register that revises civil penalties for many violations of federal labor laws, including certain violations of the Fair Labor Standards Act (FLSA) and the Family Medical Leave Act (FMLA). The Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 directs federal agencies to adjust civil penalties for inflation each year.

President Joe Biden has signed legislation that expands the protections for employees who are pregnant or nursing a child. Some of the changes took effect immediately, whereas others are effective in June.

The California Department of Industrial Relations (DIR) has updated its frequently asked questions (FAQs) to address expanded requirements for employers to disclose the pay scale for open positions.

Oregon is implementing a Paid Family and Medical Leave Insurance program (Paid Leave Oregon) funded by a new payroll tax. As this new tax takes effect on Jan. 1, 2023, we wanted to provide more information about this change.

This notice is to inform you that the Indiana Department of Revenue (DOR) has issued a revised version of Departmental Notice #1, which includes a change to their state withholding calculation effective Oct. 1, 2022.  To accommodate the change to the withholding calculation, the DOR has revised the Indiana “Employee’s Withholding Exemption and County Status Certificate” commonly known as Form WH-4.

This notice is a reminder that all employers must begin collecting premiums for Colorado’s state-run paid Family and Medical Leave Insurance (FAMLI) program on Jan. 1, 2023.  Details regarding recently released Private Plan Rules can also be found below.

Throughout 2022, California enacted several pieces of legislation and made other changes that will impact employers beginning Jan. 1, 2023. Here’s a recap of some of the changes.