Vision Payroll

According to the California Employment Development Department (EDD), employers in the county of Kern directly affected by the fires may request up to a 60-day extension of time from EDD to file their State payroll reports and/or deposit State payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC).

Third Consecutive Month Kern County Employers Have Been Allowed to Apply for an Extension

Written request for extension must be received within 60 days from the original delinquent date of the payment or return to file/pay.

Vision Payroll Can Assist Kern County Clients with Extension Application

Contact Vision Payroll if you’ve been affected and need to file the extension request.

Iowa Workforce Development has announced that the 2011 unemployment rates will be based on Table 3; 2010 rates are based on Table 4. This move to higher rates is required to maintain the solvency of the Trust Fund used to provide unemployment benefits.

Director Elisabeth Buck Comments on the Increase

According to Director Elisabeth Buck, “Iowa Workforce Development is committed to maintaining the solvency of the Trust Fund while minimizing the effects felt by Iowa employers. The Department is continually working with Iowans receiving unemployment benefits to increase their skill sets and reduce barriers individuals may have for returning to work.”

Wage Base Will Also Increase in 2011

In addition, the taxable wage base for 2011 has been announced. The wage base will increase to $24,700, up from $24,500 for 2010. Consequently, many employers will see contributions to the fund increase based on both the higher rate and the higher wage base.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll with any questions on the Iowa unemployment insurance rates or wage base or visit our Unemployment Taxable Wage Base page.

Director Lawrence G. Rebman of the Missouri Department of Labor and Industrial Relations has announced that the taxable wage base for 2011 will remain at $13,000, unchanged from 2010.

Highest Wage Base Allowed by Law

Under §288.036 of the Missouri Revised Statutes, “in no event shall the state taxable wage base increase beyond thirteen thousand dollars.”

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on Missouri unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

This week’s question comes from Phil, a small-business owner. We just realized that one of our employees who we hired in April is eligible for the HIRE Act Credit. Can we still claim a HIRE Act credit for the second quarter? Answer: Under the Hiring Incentives to Restore Employment Act (HIRE Act), employers who hire certain unemployed workers are exempt from certain employment taxes. In order to qualify under the HIRE Act, the wages must be paid by a qualified employer “with respect to employment” in the period beginning March 19, 2010 and ending December 31, 2010.

HIRE Act Credit Still Available for Second Quarter

Employers may still claim the credit for the second quarter by filing Form 941-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund.

IRS Releases Revised Form 941-X to Claim HIRE Act Credit for Previous Quarters

On September 11, 2010, the Internal Revenue Service (IRS) released a revised Form 941-X which employers can use to claim the HIRE Act credit for previous quarters. The new form adds lines 11a-11c to adjust for the credit. The new lines are for the following:

• 11a.    Number of qualified employees first paid exempt wages/tips this quarter.
• 11b.    Number of qualified employees paid exempt wages/ tips this quarter.
• 11c.    Exempt wages/tips paid to qualified employees this quarter.

Vision Payroll Is Ready to Help

Contact Vision Payroll if you need assistance filing Form 941-X to claim the HIRE Act credit for previous quarters.

According to the US Department of Labor, in the week ending September 11, the advance figure for seasonally adjusted initial claims was 450,000, a decrease of 3,000 from the previous week’s revised figure of 453,000. The 4-week moving average was 464,750, a decrease of 13,500 from the previous week’s revised average of 478,250.

Advance Seasonally Adjusted Insured Unemployment Rate Decreases

The advance seasonally adjusted insured unemployment rate was 3.5% for the week ending September 4, a decrease of 0.1 percentage points from the prior week’s revised rate of 3.6%.

Advance Seasonally Adjusted Insured Unemployment Decreases

The advance number for seasonally adjusted insured unemployment during the week ending September 4 was 4,485,000, a decrease of 84,000 from the preceding week’s revised level of 4,569,000. The 4-week moving average was 4,503,000, a decrease of 7,500 from the preceding week’s revised average of 4,510,500.

In its spring 2010 Regulatory Agenda, the US Department of Labor (DOL) had issued a new regulatory and enforcement strategy for all businesses referred to as “Plan/Prevent/Protect.” While the specifics of program are still being defined, the new program involves the following:

• Plan: The DOL will propose a requirement that employers create a plan for identifying and remedying risks of legal violations and other risks to workers.
• Prevent: The DOL will propose a requirement that employers completely implement the plan in a manner that prevents legal violations.
• Protect: The DOL will propose a requirement that employers ensure that the plan’s objectives are met on a regular basis.

Find Out More About Plan/Prevent/Protect Now

For more information on each of these topics, be sure to read the featured article by the HR pros at MyHRSupportCenter, Plan, Prevent, Protect—Sooner Better than Later. If you’re not yet signed up or would like a free trial of MyHRSupportCenter, contact Vision Payroll today.

Secretary Ken F. Ortiz of the New Mexico Department of Workforce Solutions has announced an increase in the taxable wage base for 2011. The wage base will increase from $20,800 for 2010 to $21,900 for 2011.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the New Mexico unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The Massachusetts Division of Occupational Safety (DOS) issues prevailing wage schedules to cities, towns, counties, districts, authorities, and agencies of the Commonwealth for construction projects and several other types of public work. These prevailing wage schedules contain hourly wage rates that workers must receive when working on a public project.

The DOS regularly issues Prevailing Wage Opinion Letters and recently released PW-2010-10-08.24.10. This letter confirms “the job classification under the Massachusetts Prevailing Wage Law for workers who perform certain tasks related to the repair and replacement of existing reinforced concrete and steel bridge elements on highway projects.” The following categories of tasks were at issue:

1. The cutting of concrete with a hand held machine with a diamond blade is paid at no less than the rate for “Demo: Concrete Cutter/Sawyer”.
2. The removal of deteriorated concrete with a hand held pneumatic chipping hammer is paid at no less than the rate for a “Pneumatic Drill/Tool Operator”.
3. Drilling and installing reinforcing dowels utilizing an electric hammer drill or pneumatic rock drill is paid at no less than the rate for a “Pneumatic Drill/Tool Operator”.
4. Striking off concrete to proper grade with hand held shovel or screed is paid at no less than the rate for a “Laborer”.
5. Placing concrete in work concrete formwork and vibrate with a hand held or form vibrator is paid at no less than the rate for a “Laborer”.
6. Erecting and dismantling of exterior scaffolds for all trades for heavy highway and bridge work is paid at no less than the rate for a “Laborer”.
7. Construct, and assist in constructing, concrete forms from 2 x 4s and plywood utilizing a handheld hammer, tape measure, level and skill saw.
8. Erect, and assist in erecting, wood concrete forms to proper line and grade.
9. Secure concrete forms with timber walers utilizing a handheld hammer and wrench.

The DOS concluded that tasks 1-6 above “are are paid at no less than the rates indicated” and “[t]he tasks designated in items 7 through 9, above, are paid at no less than the rate for a ‘Carpenter’”.

Finally, the DOS stated that “the removal of deteriorated reinforcing mat elements and the subsequent cutting, handling, placing the mats or wire mesh [and] the cutting and removing rebar with an oxygen acetylene torch, bolt cutter or cutoff saw [are] paid at the rate for an ‘Ironworker’”.

Vision Payroll is ready to assist employers in gathering information for certified weekly payroll reports. Vision Payroll can also prepare the certified weekly payroll reports for submission to the proper authorities. Contact Vision Payroll today to get started.

The New Jersey Department of Labor and Workforce Development has announced the wage base for New Jersey unemployment insurance, temporary disability insurance, and family leave insurance will decrease from $29,700 for 2010 to $29,600 for 2011.

2011 Rate Year Rates Increased

As previously reported, the rates for the 2011 rate year are being determined by column C. They had been determined by column B during rate year 2010.

Find Out the Wage Base for All States by Visiting the Vision Payroll Unemployment Taxable Wage Base Page

Contact Vision Payroll if you have any questions on the New Jersey unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

According to the California Employment Development Department (EDD), employers in the county of San Mateo directly affected by the explosion and fire may request up to a 60-day extension of time from EDD to file their State payroll reports and/or deposit State payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC).

Gas Line Rupture in San Bruno Led to Fire that Destroyed or Damaged Many Homes

Written request for extension must be received within 60 days from the original delinquent date of the payment or return to file/pay.

Vision Payroll Can Assist San Mateo County Clients with Extension Application

Contact Vision Payroll if you’ve been affected and need to file the extension request.