“Does anybody really know what time it is?” A Golden Oldie from the group Chicago

Time and Attendance – Essential Payroll Series

I expect that there have literally thousands of songs referencing time in some form or fashion. Surely someone knows the musical group Chicago. One of the most popular groups of the 70’s and 80’s, they had a song called “Does anyone know what time it is?” The song is not related to payroll but in an effort to demonstrate the importance of tracking time worked for hourly employees I have adapted it for our use.

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“Well Were Movin’ On Up” – Taxable and Non-Taxable Moving Expenses

The era of great sitcoms has passed, if it ever existed. One of my favorite shows in the 70’s was The Jefferson’s. This show broke a lot of the rules when it came to television for this time period. The first line of the theme song for The Jefferson’s was “Well Were Movin’ on Up”, I can still sing the words to the first verse today! If you have not had the opportunity to see and episode of The Jefferson’s check the internet I am certain there are episodes available.

For this blog I would like to utilize the line “Well Were Movin’ on Up” to discuss reimbursable moving expenses and the compensation related rules. The IRS code is very specific regarding what can be treated as non-taxable reimbursement and what must be treated as taxable compensation when an employer wishes to pick up the bill for the relocation.

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Is it true “rising tides lift all ships”? – Salaries set to increase

You may have heard the ol’ sayin’ “a rising tide lifts all ships”. This phrase has been used to describe how one event benefits those not directly connected to the event. Well this event is not necessarily going to be a benefit to employers, maybe employees.

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“Take this Job and Shove It” say Goodbye to Unemployment Benefits

Johnny Paycheck made this song the anthem of the late 1970’s. This song was written by David Allen Coe and expressed the dissatisfaction of a nation coming out of the economic downturn of the 70’s. Today I use the title of this classic country song to discuss controlling unemployment insurance costs.

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“Show Me the Money” – Two Pieces of Pending Legislation You Should Know About

Legislative Update – February 2014

“Show me the money” is line from an old Tom Cruise movie “Jerry Maguire”. In the movie the line is the mantra of Jerry’s (Tom Cruise) client, a pro football player. In this Essential Payroll Series update we use the line as a warning regarding two pieces of pending legislation at the federal level.

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Mark Twain and Payroll – Essential Payroll Series 2014


Have you ever read “The Notorious Jumping Frog of Calaveras County”?

The humor of Mark Twain is both simple and complex, I suppose the mark of a fantastic writer and thinker. I just completed the short story “The Notorious Jumping Frog of Calaveras County”. If you have not had time to read this humorous classic then it is worth your attention.

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Patient Protection and Affordable Care Act Large Employer Mandate – Essential Payroll Series 2014

Target Date January 1, 2015. The Patient Protection and Affordable Care Act “large employer” mandate will go into effect on this date (this was originally scheduled to go into effect January 1, 2014). What does that mean to our businesses? First it is anticipated that businesses will have until their group plan renewal date in 2015 to be in compliance, second businesses that have over 50 full time equivalents will have to provide access to qualifying coverage or pay the “shared responsibility payment”. Now is the time to begin the process of determining if we are a LARGE employer or a small employer and if we meet the 50 full time equivalent threshold.

The IRS just release a FAQ information sheet to address the issues of “shared responsibility payments” and how to determine if the company is liable regarding the number of employees. Here is a summary of some of the questions that were addressed.

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