The Arkansas Department of Workforce Services has announced the taxable wage base for 2011. The wage base will remain at $12,000 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 Arkansas unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.
The Ohio Department of Commerce announced recently that, effective January 1, 2011, the minimum wage for the state of Ohio will increase to $7.40 per hour for non-tipped employees and $3.70 for tipped employees.
Minimum Wage Applies to Employers That Gross More than $271,000 per Year
Kimberly A. Zurz, Director Ohio Department of Commerce
The minimum wage will apply to employers who gross more than $271,000 per year.
Annual Adjustment Is Constitutionally Required
As a result of a constitutional amendment that passed in 2006 an adjustment to the minimum wage must be applied on January 1 of each year. The adjustment is tied to the Consumer Price Index (CPI) for urban wage earners and clerical workers for the 12-month period prior to September. The 1.4% increase in the CPI is rounded to the nearest five cents to calculate the amount of the adjustment.
Find Out the Minimum Wage for All States by Visiting the Vision Payroll Minimum Wage Chart Page
Contact Vision Payroll if you have any questions on the Ohio minimum wage increase or visit our Minimum Wage Chart.
Nonfarm payroll employment edged down (-95,000) in September, and the unemployment rate was unchanged at 9.6 percent, the US Bureau of Labor Statistics reported recently. Government employment declined (-159,000), reflecting both a drop in the number of temporary jobs for Census 2010 and job losses in local government. Private-sector payroll employment continued to trend up modestly (+64,000).
The number of unemployed persons, at 14.8 million, was essentially unchanged in September, and the unemployment rate held at 9.6%
Among the major worker groups, the unemployment rate for adult men (9.8%), adult women (8.0%), teenagers (26.0%), whites (8.7%), blacks (16.1%), and Hispanics (12.4%) showed little or no change in September. The jobless rate for Asians was 6.4%, not seasonally adjusted.
In September, both the civilian labor force participation rate, at 64.7%, and the employment-population ratio, at 58.5%, were unchanged.
The number of persons employed part time for economic reasons (sometimes referred to as involuntary part-time workers) rose by 612,000 over the month to 9.5 million. Over the past 2 months, the number of such workers has increased by 943,000. These individuals were working part time because their hours had been cut back or because they were unable to find a full-time job.
About 2.5 million persons were marginally attached to the labor force in September, up from 2.2 million a year earlier. (The data are not seasonally adjusted.) These individuals were not in the labor force, wanted and were available for work, and had looked for a job sometime in the prior 12 months. They were not counted as unemployed because they had not searched for work in the 4 weeks preceding the survey.
Among the marginally attached, there were 1.2 million discouraged workers in September, an increase of 503,000 from a year earlier. (The data are not seasonally adjusted.) Discouraged workers are persons not currently looking for work because they believe no jobs are available for them. The remaining 1.3 million persons marginally attached to the labor force had not searched for work in the 4 weeks preceding the survey for reasons such as school attendance or family responsibilities.
This week’s question comes from Kevin, a business owner. We’ve been charged an employer surcharge in South Dakota for the first three quarters of 2010. What is the status of the South Dakota employer surcharge for Q4 2010? Answer: An employer surcharge is not in effect for Q4 2010 in South Dakota.
UI Trust Fund Balance Determines if Surcharge Is in Effect
Pamela S. Roberts, Secretary of the South Dakota Department of Labor
The surcharge automatically goes into effect when the UI Trust Fund balance is below $11 million at the end of any quarter. The balance was $27.7 million on September 30, 2010.
No Surcharge Projected for Q1 2011
The South Dakota Department of Labor projects that the Trust Fund balance will be $25 million on December 31, 2010, so the surcharge would not be in effect for the first quarter of 2011.
Contact Vision Payroll for Further Information
Contact Vision Payroll for further questions on the South Dakota employer surcharge.
Advance Seasonally Adjusted Insured Unemployment Rate Decreases
The advance seasonally adjusted insured unemployment rate was 3.5% for the week ending September 25, 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 25 was 4,462,000, a decrease of 48,000 from the preceding week’s revised level of 4,510,000. The 4-week moving average was 4,510,750, a decrease of 27,750 from the preceding week’s revised average of 4,538,500.
Recently, the Wage & Hour Division (WHD) of the US Department of Labor (DOL) has increased its enforcement and audit efforts with employers. The WHD wants to ensure workers are fairly paid and employers uphold the law. Unfortunately, businesses that have violated wage and hour laws can face heavy fines and penalties. Many employers often assume a low likelihood of being audited, but they can be targeted, and the likelihood of an audit has been increasing.
Audit Selection Can Be Announced or Unannounced
The Implications of Wage and Hour Audits for Employers
Find out what makes your business more likely to be audited and what the impact is for targeted industries.
Non-Compliant Businesses Are at a Higher Risk
Certain employers may be high on the DOL watch list, especially for repeat violations. Learn which violations can be especially troublesome.
Be Ready if a DOL Representative Visits Your Business to Conduct an Audit
Know the appropriate actions to take if the DOL visits your workplace for a wage and hour audit.
Find Out More About the Implications of Wage and Hour Audits for Employers Now
For more information on each of these topics, be sure to read the featured article by the HR pros at MyHRSupportCenter, The Implications of Wage and Hour Audits for Employers. If you’re not yet signed up or would like a free trial of MyHRSupportCenter, contact Vision Payroll today.
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 Oklahoma unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.
The Montana Department of Labor and Industry announced recently that pursuant to Montana Code Annotated 39-3-409, the minimum wage for the state of Montana would increase to $7.35 per hour for 2011.
Adjustment Must Be Calculated Annually
Montana Labor Commissioner Keith Kelly
The law requires an adjustment to the minimum wage that must be calculated no later than September 30 of each year. The adjustment is tied to the US City Average Consumer Price Index (CPI) for All Urban Consumers for All Items for the 12 months ending in August. Since the CPI increased 1.119% from the previous year, an adjustment of $0.10 will be made to the minimum wage.
Find Out the Minimum Wage for All States by Visiting the Vision Payroll Minimum Wage Chart Page
Contact Vision Payroll if you have any questions on the Montana minimum wage or visit our Minimum Wage Chart.
Per Diem Rates Decrease for High-Cost and Other Localities
In §5.02, the IRS announced that per diem rate for high-cost localities is $233 (down from $258 in 2010) and the per diem rate for other localities is $160 (down from $163 in 2010).
Meal Rates and Incidental Rates Remain the Same for 2010
In §5.02, the IRS announced that meal rate for high-cost localities is $65 and the meal rate for other localities is $52. These rates are unchanged from 2010. Also unchanged is the incidental expenses rate. In §4.05, the IRS announced that the incidental rate is $5 for 2011.
High-Cost Localities Announced
In §5.03, the IRS announced the localities that “are high-cost localities for all of the calendar year or the portion of the calendar year specified in parentheses under the key city name.”
Additions to and Deletions from the High-Cost List
In §5.04, the IRS announced the localities that have been added to the list of high-cost localities. They are:
In §5.04, the IRS announced the localities that have had the portion of the year for which they are considered high-cost localities changed from 2010. They are:
In §5.04, the IRS also announced that Hershey, Pennsylvania has been removed from the list of high-cost localities.
New Per Diem Rates Effective October 1, 2010 or January 1, 2011
The new per diem rates are effective October 1, 2010 for taxpayers using the fiscal year period for reimbursements and January 1, 2011 for those using the calendar year period for reimbursements.
Contact Vision Payroll if you have any questions on Rev. Proc. 2010-39.
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.
DOS Recently Released PW-2010-11-07.29.10 on Prevailing Wages
The DOS regularly issues Prevailing Wage Opinion Letters and recently released PW-2010-11-07.29.10. This letter confirms that the University of Massachusetts is one of “the several departments of the government of the commonwealth” and therefore subject to MGL, c. 5, §1. As such, the print shop at the University of Massachusetts – Amherst “must require its printing contractors…to pay prevailing wage rates to their employees.”
MGL, c. 5, §1 Mandates Prevailing Wages
MA EOLWD Secretary Joanne F. Goldstein
According to the DOS, the relevant part of MGL, c. 5, §1 provides as follows:
The commissioner of administration, or any other awarding official, in the advertising for bids or the placing of orders for the execution of printing, composition, proof reading, presswork, all processes used in the making of printing plates, paper ruling and binding, or for the supplying of office stationery and blank books without printed headings, for the several departments of the government of the commonwealth other than the legislative department… Contracts or orders shall be given to such establishments only as pay the prevailing rate of wages, based on wage rates and working hours that have been established by collective bargaining agreement or understanding between organized labor and employers; provided, that nothing herein contained shall prevent said commission, or any other awarding official, from placing contracts or orders with existing state institutions or departments which furnish printing or other work of the kind and character above mentioned…
The University of Massachusetts is One of the Several Departments of the Government of the Commonwealth
The DOS concludes that the preponderance of the authority indicates that the University of Massachusetts is one of “the several departments of the government of the commonwealth”. Among other factors are the following
The DOS Concludes that the University Is Subject to the Prevailing Wage Law
“Because the University is subject to the prevailing wage law for printing, contractors which provide printing services to the University are required to pay the prevailing wage rate set by the DOS for such contracts.”
Vision Payroll Assists Employers Preparing Certified Weekly Payroll Reports
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.
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