Vision Payroll

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.

This week’s question comes from Terry, a small business owner in New York City. My net pay is the same every week, but last week’s net pay changed. Upon further review, the difference is because the withholding tax for New York City increased from the week before. Why did my NYC withholding go up? Answer: Effective September 1, 2010, new withholding tables went into effect for New York City withholding.

Increase Affects Employees Earning $500,000 or More per Year

The change in withholding affects taxpayers who make $500,000 or more per year. Tax must be withheld according to Publication NYS-50-T.2, Revised New York City Withholding Tax Computation Rules.

New York State and Yonkers Withholding not Affected

The New York State personal income tax rates, Yonkers resident personal income surcharge tax rate, and Yonkers nonresident earnings tax rate have not changed. Employers should continue to use the methods in Publications NYS-50-T (dated 1/06) and NYS-50-T.1 (dated 1/10) to determine the amounts to be withheld for these taxes.

Vision Payroll Has Updated Withholding Tables in Use

Effective September 1, 2010, Vision Payroll is using the revised withholding calculations for all affected taxpayers.

According to the US Department of Labor, in the week ending September 4, the advance figure for seasonally adjusted initial claims was 451,000, a decrease of 27,000 from the previous week’s revised figure of 478,000. The 4-week moving average was 477,750, a decrease of 9,250 from the previous week’s revised average of 487,000.

Advance Seasonally Adjusted Insured Unemployment Rate Remains Unchanged

The advance seasonally adjusted insured unemployment rate was 3.5% for the week ending August 28, unchanged from the prior week’s unrevised rate of 3.5%.

Advance Seasonally Adjusted Insured Unemployment Decreases

The advance number for seasonally adjusted insured unemployment during the week ending August 28 was 4,478,000, a decrease of 2,000 from the preceding week’s revised level of 4,480,000. The 4-week moving average was 4,488,000, a decrease of 3,250 from the preceding week’s revised average of 4,491,250.

Seasonally Adjusted Weekly Insured Unemployment

The fiscal year-to-date average of seasonally adjusted weekly insured unemployment, which corresponds to the appropriated AWIU trigger, was 4.986 million.

The Virginia Department of Taxation has announced that it will abate penalties for taxpayers who were unable to file withholding tax returns for July 2010 (due August 25, 2010) through the Business iFile system.

Business iFile System Was Unavailable August 25

Due to inability of some taxpayers to file through the Business iFile system, all taxpayers were given an extension of time to file.

Returns Had to Have Been Filed by September 7

July 2010 returns filed and paid in full by September 7, 2010 will be treated as timely filed.

Contact Virginia Department of Taxation if a Penalty Is Incorrectly Assessed

Taxpayers that filed and paid their July 2010 withholding return by the extended due date and still received a penalty notice should contact a customer service representative at (804) 367-8037 for assistance.

All Virginia July 2010 Withholding Returns Were Timely Filed for All Vision Payroll Clients

Vision Payroll successfully filed all July 2010 withholding returns for its clients on or before the August 25, 2010 deadline.

In IR-2010-096, the Internal Revenue Service (IRS) today announced the release of a draft version of new Form 8941, Credit for Small Employer Health Insurance Premiums. Vision Payroll has previously provided details on how employers become eligible for the Small Business Health Care Tax Credit (the Credit).

Small Businesses and Tax-Exempt Organizations Will Use Form 8941

Since Form 8941 is used to calculate the amount of the Credit, both taxable small businesses and tax-exempt organizations will use it. The Credit will then be carried to a tax return to be filed by the employer.

Entity Type Determines Reporting of Credit

Many small businesses will report the amount of the Credit on Form 3800, General Business Credit. Others may pass it through to other taxpayers such as partners, S corporation shareholders, trust beneficiaries, etc.

Tax-Exempt Organizations Will Use Form 990-T to Claim Credit

Tax-exempt organizations will claim the Credit on a revised Form 990-T, Exempt Organization Business Income Tax Return (and proxy tax under section 6033(e)). Tax-exempt organizations not otherwise required to file Form 990-T will be required to file it to claim the Credit.

Contact Vision Payroll if you have further questions on the Small Business Health Care Tax Credit.

Director Gary W. Child of the Wyoming Department of Employment has announced a decrease in the taxable wage base for 2011.

$500 Decrease Is the First in Many Years

The wage base will decrease from $22,800 for 2010 to $22,300 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 Wyoming unemployment taxable wage base or visit our Unemployment Taxable Wage Base page.

The General Services Administration (GSA) updated the maximum per diem rates for travel after September 30, 2010 and before October 1, 2011.

Standard Lodging Rate Increases 10%

For destinations or counties not specifically listed, the lodging per diem is $77 and the meals and incidental expenses per diem is $46. The rates for 2010 were $70 and $46, respectively.

Many Locations Have a Non-Standard Rate

Certain destinations or counties are listed with higher per diem rates for part or all the fiscal year.

Contact Vision Payroll if you have any questions on maximum per diem rates.

Nonfarm payroll employment changed little (-54,000) in August, and the unemployment rate was about unchanged at 9.6%, the US Bureau of Labor Statistics reported recently. Government employment fell, as 114,000 temporary workers hired for the decennial census completed their work. Private-sector payroll employment continued to trend up modestly (+67,000).

Household Survey Data

The number of unemployed persons (14.9 million) and the unemployment rate (9.6% percent) were little changed in August. From May through August, the jobless rate remained in the range of 9.5 to 9.7 percent.

Major Work Groups Data

Among the major worker groups, the unemployment rate for adult men (9.8%), adult women (8.0%), teenagers (26.3%), whites (8.7%), blacks (16.3%), and Hispanics (12.0%) showed little change in August. The jobless rate for Asians was 7.2%, not seasonally adjusted.

Decline in Long-term Unemployed

The number of long-term unemployed (those jobless for 27 weeks and over) declined by 323,000 over the month to 6.2 million. In August, 42.0 percent of unemployed persons had been jobless for 27 weeks or more.

Civilian Labor Force Increases Slightly

In August, the civilian labor force participation rate (64.7%) and the employment-population ratio (58.5%) were essentially unchanged.

Increase in Involuntary Part-time Workers

The number of persons employed part time for economic reasons (sometimes referred to as involuntary part-time workers) increased by 331,000 over the month to 8.9 million. These individuals were working part time because their hours had been cut back or because they were unable to find a full-time job.

Little Change in Marginally Attached Labor Force

About 2.4 million persons were marginally attached to the labor force in August, little changed from 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.

Discouraged Workers up 47% in One Year

Among the marginally attached, there were 1.1 million discouraged workers in August, an increase of 352,000 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.