Payroll Insights

Payroll Insights, a publication from KPMG LLP's Employment Tax practice, covers current developments in the payroll and employment tax arena. It is published periodically throughout the year as developments warrant.

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Latest Edition

March 2013 -- This edition includes an article on the upcoming deadline to file protective claims regarding the Quality Stores FICA case and an article regarding recent changes to the IRS's Voluntary Classification Settlement Program.

Previous Editions

Jan. 9, 2013 -- Special Edition -- This special edition is on the Sixth Circuit denial of a rehearing request for Quality Stores.

Dec. 6, 2012 -- Special Edition -- This special edition provides information on recently released proposed regulations from the IRS on Additional Medicare Tax.

Oct. 22,  2012 -- Special Edition -- This special edition provides an update on the New York Metropolitan Commuter Transportation Mobility Tax, including information on legal proceedings and protective claims for refund.

Sept. 21,  2012 -- Special Edition -- This special edition highlights a KPMG article that discusses the Quality Stores case, the circumstances for potential refunds for employers and some procedural considerations associated with securing a FICA tax refund. 

September 2012-- Special Edition -- This special edition covers the U.S. Court of Appeals for the Sixth Circuit affirmation of a federal district court decision that severance payments are not wages for purposes of the FICA tax. 

August 2012 -- Special Edition -- This special edition covers the recent New York Trial Court invalidation of the MTA payroll tax.

August 2012 -- This edition includes articles on the Supreme Court ruling on health care legislation, the Minnesota withholding requirement for construction firms, the San Francisco payroll expense tax exclusion for small businesses and the Mobile Workforce State Income Tax Simplification Act of 2012

June 2012 -- Special Edition -- This special edition covers the June 28, 2012, Supreme Court decision that upheld the constitutionality of all of the provisions of the health care reform legislation of 2010. 

May 2012 -- Special Edition -- This special edition discusses The Mobile Workforce State Income Tax Simplification Act of 2011, which was passed by the U.S. House of Representatives on May 15, 2012. 

April 2012 -- Special Edition -- This special edition gives an overview of the employer and employment tax proposals that are in President Obama's Fiscal Year 2013 proposed budget. 

March 2012 -- This issue includes articles on: IRS issues 2012 Form 941; IRS updates taxable fringe benefits guide; SIFL rates increase in first half of 2012; Disguised dividends are subject to FICA tax; and Interim guidance on informational reporting to employees of the cost of group health insurance coverage.