Mr.Patrick A. Haggerty

Supplemental pay includes compensation such as overtime premiums, bonuses, severance pay, and fringe benefits. It is an important component of employee compensation but has its own set of withholding rules. This training program will help attendees distinguish ...

Employers face special challenges when calculating overtime for non-exempt employees, whether paid on an hourly, piecework, or salaried basis. Payroll professionals must take into consideration commissions, bonuses, and other special wage payments, piece rates ...

The session will cover organized approaches to the development of internal control systems and controls based on the COSO frameworks, including risk assessment, development of the control environment, training of employees, and the objectives of the business. ...

The Employee Withholding Certificate, commonly known as Form W-4, is an IRS form used by an employer to withhold the correct federal income tax from an employee’s pay.  Starting in 2020 the W-4 differed significantly from the prior versions of the form. The m ...

There are significant compliance issues for employers when employees cross state lines in the course of employment. Frequently, multi-state employment issues arise when the employer has business locations in more than one state. However, issues also arise when ...

This webinar will cover the reporting requirements for Forms 1099-MISC and 1099-NEC with a focus on the details and proper preparation of the forms. It will cover changes to the 2023 Forms and the new electronic filing methods and requirements. This will inclu ...

Accounts payable is not only responsible for control of cash paid by the business, but also handles sensitive vendor information such as tax ID numbers.  Adequate internal control is an essential element of accounts payable operations. Controls serve to protec ...

Employers face special challenges when calculating overtime for non-exempt employees, whether paid on an hourly, piecework, or salaried basis. Payroll professionals must take into consideration commissions, bonuses, and other special wage payments, piece rates ...

Employers often provide travel advances, business expense reimbursement, or use of company property to employees. Employee expense reimbursement is one of the targets of IRS audit initiatives. Unless expense reimbursements are made under an accountable plan, t ...

Issuers of 1099 Forms can adopt best practices and procedures that streamline the year-end process and provide assurance that 1099s are correct, at least so far as vendor names and tax ID numbers (TINs) are concerned. While certain errors in reporting dollar a ...