Category Archives: Tax

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Virginia Letter Ruling Finds Nexus Based on Employee Working From Home

The Virginia Department of Taxation recently issued a letter ruling which determined that an employee working from home within the state creates corporate income tax nexus. Letter Ruling The Virginia Department of Taxation (the Department) recently responded to a request for a letter ruling regarding the issue of whether a single employee working from a … Continue Reading

Crossing Borders: Employment Considerations – Locating Your People

Many years ago, every evening at 10 p.m. a local television station would present the following public service announcement: “It’s 10 p.m. Do you know where your children are?” Today, HR professionals need to ask themselves a similar question: “It’s 2016. Do you know where your employees are?” Employees are legal links to their employing … Continue Reading

IRS Chief Counsel: CA Waiting Time Penalties Are Not Wages

For years now, Section 203 of the California Labor Code has required employers to pay a penalty for willful failure to provide a departing employee with their final wages on their last day of employment (or within 72 hours for employee who suddenly quit). The amount of this penalty, often referred to as “waiting time … Continue Reading

There’s No Such Thing as a Free Lunch

Employees at large companies have at various times received nice perks as part of their jobs. 401(k) matches are pretty standard fare these days. Bonuses on Wall Street and at other firms during bull markets are legendary. But sometimes the everyday work incentives are a little more generous. The perks showered upon tech company employees … Continue Reading

IRS Expands Voluntary Worker Classification Compliance Program

The IRS has recently made it easier for businesses to participate in its worker classification voluntary compliance program, which allows a company that has been misclassifying workers as independent contractors to come forward voluntarily and reclassify the workers as employees.  Under this program, employers pay only a small fraction of the potential payroll tax liability. … Continue Reading