Pack of TEN : Best HR Courses

Overview: 1099s report payments made to non-employee service providers, as well as payments to suppliers and other entities you do business with. Think of your own organization, can you name all the types of service providers you use? Do you know which payments are reportable on 1099s, and the minimum amounts you must pay before they are reportable? There is a new 1099-NEC for tax year 2020 that replaces the box 7 payments of the 1099-MISC.

The threshold for a 1099-NEC is low - only $600 - that requires you report these payments to the IRS, so they can match them against the other party's tax return.

The deadline to get these to payees, and to the IRS, is now MUCH sooner than it used to be. Also, things like backup withholding and other requirements can make this more complex than it needs to be.

Why you should Attend: After attending this webinar, you will be able to:

• How to develop an efficient Form 1099 reporting process
• Best practice to minimize penalties using proper policies and procedures that work under new rules
• How to determine if a worker is an independent contractor or an employee
• Form 1099 relationship to B-Notices (CP2100) and TIN Penalty Assessments (972CG)

And much more

Areas Covered in the Session: There are 16 different types of 1099s the IRS requires you to report certain payments on.

DO you know when to use them, and what payments go where on each form? Do you know what kinds of workers can be considered independent contractors? If you mistakenly classify employees as I/Cs, and the mistakes are caught in an audit, the back tax liability can be devastating. You cannot afford to only grasp the basics learn the ins and outs of 1099 filing requirements in this must-attend session. In this webinar we discuss

• An verview of new W-9 and W-8 forms
• Latest Form 1099-NEC, 1099-MISC, and any changes to other 1099 form reporting requirements with specifics
• How to know when and what to report
• Step-by-step review of Form 1099 reporting mechanics
• Online reporting trends, and how to report online
• Due dates and where to go for more information

Who Will Benefit:

• HR Managers
• Payroll Managers
• Accounts Payable Finance Dept Staff

Overview: Federal law requires that every employer who recruits, refers for a fee, or hires an individual for employment in the U.S. must complete Form I-9, Employment Eligibility Verification. The Form I-9 process, managed by the U.S. Citizenship and Immigration Services, will help you verify your employee's identity and employment authorization.

In 2020, the USCIS issued a new I9 form, which must be used for all workers starting in August 2020. We will review the changes and all the important information regarding the I9 process. WE will highlight best practices and procedures for remote verification, it’s changes to the E-Verify Process, and other topics the DOL wants employers to know with the current pandemic.

The I9 and W4 forms are payroll forms that employers MUST RECEIVE during the hiring process. Employers take a high risk not obtaining them prior to employment. The IRS and the USCIS both have specific rules on how to obtain, verify and process these forms. In some cases, penalties for I9 non-compliance can result in jail time, as well as Homeland Security, the FBI, an USCIS immigration audits. If you don’t use the new W4, it could result in your company being reviewed for under or over withholding federal income tax.

So let’s understand all rules that apply to these forms. 2020 is fast approaching and you won’t want to be left behind. Join Mark Schwartz, a payroll tax expert, in his fast paced and complete webinar designed to get you ready NOW.

Why you should Attend: After attending this webinar, you will be able to:

• Know who has to give you the new W4 vs the old one in 2020
• Eventually get a new W4 from all workers
• Input the new information into your payroll system
• Describe the new requirements of the new I9 vs the old one
• Explain why the new requirements are important to both workers and employers
• Verify the information with the appropriate agencies
• Respond to I9 related inquiries and notices from the IRS and USCIS
• Make decisions about workers who don’t submit the I9 or W4
• How to handle confidential information

Areas Covered in the Session:

• We will take the I9 line by line, to make clear what information is necessary for your company to collect
• We will discuss what to do with the form when you receive it
• We will discuss what to do if the information DOES NOT MATCH the information the IRS has on your worker
• We will review the requirements for reverification
• We will discuss all issues with both forms, what problems to anticipate and how to deal with them
• We will identify where to go for specific information on Visas and other issues with Foreign workers
• We will talk about DOL announcements since the Coronavirus epidemic

Who Will Benefit:

• Auditors
• Payroll Managers and Staff
• Dept or Functional Managers
• Accountants
• Executives
• Hiring and other HR personnel

Overview: Misclassifying workers is one of the costliest mistakes in all of personnel management. Even as the cost of employing workers rises, facing an audit of workers you put on 1099 can mean an expensive payroll tax assessment – one that often ends in bankruptcy. Although the IRS has remained relatively consistent in their evaluation of working relationships, many states are forcing more and more workers to be put on payroll. What makes an independent contractor? Most of the answer is in that title itself. In order to establish that a worker is not an employee, you must show independence in the working relationship. That is, what factors (pay, tools and equipment, work hours, manner and means of performing services, etc,) does the worker have some or all control over? Then you need to consider the contract under which the worker and the business are bound by. Is there a risk of loss to the worker? Which party is responsible for which expenses? Does the worker have obvious signs of being in business for him or herself? The more an independent contractor agreement looks like an employment agreement, the more likely you are misclassifying those workers.

So Join Mark in this important webinar for all hiring managers, as well as payroll and a/p personnel. With a few well-trained individuals in your company, you will gain peace of mind in your worker classification decisions. Take it from an ex-auditor - it is well worth the time and effort to properly conduct business with independent contracts as it is for your employees.

Why should you Attend:

• Know and apply the factors that determine an employment vs independent contractor relationship
• Know how the states can and do differ from the IRS and other federal guidelines
• Correctly categorize all workers as either an independent contractor or employee
• Effectively argue your position if questioned about a worker’s status
• Know about and avoid the penalties for misclassification
• Document the reasons for your decision
• Train your hiring, payroll and HR workforce on this matter

Areas Covered in the Session:

• Misclassification Facts - IRS estimates of lost revenue
• Who Cares? - Variety of agencies that audit for this and why
• FIT definition of employee
• FICA/FUTA definition of employee
• IRS 3 Part Test - the minimum standard for federal and state purposes
• IRS pub 1779VII. State Determinations - how they are being narrowed year by year
• Exposure. - How to determine your vulnerability to audit
• Procedures for ensuring proper classification - how to tighten up your company procedures
• Ancillary Issues
• Electronic Filing and TIN matching
• Backup Withholding
• Current Cases

Who Will Benefit:

• Payroll and HR Managers and Staff
• Hiring Personnel
• Internal and External Audit Personnel
• A/P Managers and Staff
• Personnel Executives

Overview: There are a myriad of state and federal legislative requirements for payroll and human resource recordkeeping. Thankfully, in the digital age, most if not all of the data is kept by companies in one form or another.

The challenge is to have it available when you need it. We will discuss the legislative requirements in detail.

There are too many agencies to count - both public and private - that can require access to your payroll and hr records. We will go over the most common ones, and how far back they can require records for.

More importantly, we will discuss rules of thumb and best practices based on the type of businesses you run. Using these simple tips, you can manage your data storage in order to be prepared for most any eventuality.

Also, we will discuss the specific information required in your records. For the most part, there is no specific format. The only thing required is to have the right information for the specific entity requiring it. This information is directly from top level companies who help organizations of every size.

Finally, we will go over electronic data storage and archiving. You will learn how to shop for IT systems that help you search for and find the specific data required for any inquiry. If properly done, it replaces all paper and reduces audit risk.

Why you should Attend:

• How long do I have to keep payroll and HR records?
• How do I manage paper storage? What are the risks?
• Is there an electronic solution that is acceptable to government agencies?
• Is there a prescribed format for records?
• What information must be contained in the records?
• What agencies other than the IRS demand access to payroll and HR records?
• How do I comply with record requests? From whom might I receive request?
• Are there simple rules of thumb that satisfy most requirements?
• Under what circumstances should I keep aome records longer than others?

Areas Covered in the Session:

• General Requirements
• IRS Guidance on Small Business Recordkeeping
• IRS access to electronic accounting records
• Requirements that satisfy IRS AND FLSA both
  • Requirements for FLSA only
  • Requirements for IRS only
• Other federal acts and their requirements
• State Requirements overview
• Summary of content by record type
• Information on electronic data storage and archiving
• Best practices on handling info requests

Who Will Benefit:

• Payroll and HR management and staff
• Accountants
• Payroll auditors, HR compliance personnel
• CPA, payroll accountants, and independent payroll consultants
• Recordkeeping staff
• Internal auditors and regulatory compliance personnel
• Payroll IT developers, programmers and debuggers

Overview: From an employer's perspective, the rules can get complicated. Not withholding what we should has major consequences - as does deducting what we can’t. If you have an organization of any size, you need to understand more than just federal and state tax withholding. You need to know what else is mandated, and which deductions are voluntary. You need to know what the FLSA has to say about business expenses - especially for lower-paid workers. You have to know what comes out of pre-tax income and what doesn’t.

You should also understand the ways employers get themselves into trouble with deductions. In addition to penalties and interest, employee debts can become your debts. You can face fines from Dept of Labor for not following FLSA rules. You need to know that many states have stricter rules on deductions. You also need to understand the complexity of wage garnishments, and how they differ from levies. So Join Mark Schwartz for this comprehensive look at payroll deduction Do’s and Don’t’s.

Why you should Attend: We all get familiar with payroll deductions when we earn our first paycheck. Usually, it is just mandatory state and federal taxes that make the difference between gross and net pay. After we gain experience and enter our careers, payroll deductions get far more tricky. Our employers offer us benefits for which we pay part or all - some pre-tax and some post-tax. Certain business expenses may get deducted. Taxing agencies and other creditors may garnish our wages.

Areas Covered in the Session:

• Which deductions come out of pre-tax income vs which don’t? How to explain the benefit of using these to reduce taxable income to employees
• Which deductions are mandatory and which aren’t? What the deductions are used for and how to explain them to employees? Also, know what happens if you don’t withhold these
• Which deductions are voluntary? How to stay on the right side of rules and regulations on the matter. How to talk with employees about the benefits and disadvantages of voluntary deductions
• An understanding of when you can and can’t deduct business-related expenses from employee paychecks. Where to find information on State rules and regulations, which can and do differ greatly from Federal rules
• Common mistakes made by employers and how to avoid them
• Other specific examples beneficial to most businesses
• Wage Garnishments - the specifics on how to comply and how much to withhold. A brief description of other 3rd party deductions from your employee payhecks
• Penalties associated with non-compliance

Who Will Benefit:

• Payroll and HR managers
• Compensation and hiring staff
• Finance and Operational Managers
• Executive Staff

Overview: I9 is a form that employers MUST RECEIVE during the hiring process BEFORE THE EMPLOYEE STARTS WORKING. Employers take a high risk of not obtaining them prior to employment. The IRS and the USCIS both have specific rules on how to obtain, verify and process these forms. In some cases, penalties for I9 non-compliance can result in jail time, as well as Homeland Security, the FBI, and USCIS immigration audits.

Specific topics covered in the webinar include:

• We will take the I9 line by line, to make clear what information is necessary for your company to collect. We will point out the new requirements for remote viewing of documents, due to COVID -19

We will discuss what to do with the forms when you receive them, including:

• Ensuring the documentation offered by the worker is acceptable
• Documenting your review of the items
• Procedures for submission to the USCIS
• We will discuss what to do if the information DOES NOT MATCH the information the USCIS and IRS have on your worker
• We will detail the electronic method used by the USCIS for verification, designed to streamline and simplify the process for employers
• We will discuss best practices for the storage and retrieval of the forms
• We will discuss how to ensure the confidentiality of the information kept
• Finally, we will talk about what to do if you are questioned about one or more workers

Why you should Attend: In February 2020, the USCIS released its long-announced revision of the I9. Federal law requires that every employer who recruits, refers for a fee, or hires an individual for employment in the U.S. must complete Form I-9, Employment Eligibility Verification. The Form I-9 process, managed by the U.S. Citizenship and Immigration Services, will help you verify your employee's identity and employment authorization. The major changes to the I9 include:

• Clarified who can act as an authorized representative on behalf of an employer
• Updated USCIS website addresses
• Provided clarifications on acceptable documents for Form I-9
• Updated the process for requesting paper Forms I-9
• Updated the DHS Privacy Notice

This webinar will discuss the changes in detail, and help you understand what they mean for your business. We will review the origin, purpose, and evolution of the I9. You will learn how to process, verify and store these forms so that you won’t worry about your onboarding process. You will understand what USCIS and other agency auditors will look for, so you can educate your workforce and administration on why this process carries the importance that it does. So sign up

Areas Covered in the Session:

• Know who has to give you the new I9 vs the old one
• Adjust your procedures to comply with remote employee onboarding requirements
• Describe the new requirements of the new I9 vs the old one
• Explain why the new requirements are important to both workers and employers
• Verify the information with the appropriate agencies
• Respond to I9-related inquiries and notices from the IRS and USCIS
• Make decisions about workers who don’t submit the I9 or W4
• How to handle confidential information

Who Will Benefit:

• Payroll and HR managers
• Compensation and hiring staff
• Finance and Operational Managers
• Executive Staff

Overview: In 2020, the IRS significantly revised the W4 form. Instead of employees simply completing the information about marital status and number of exemptions; they now have to calculate withholding to include additional amounts if they have a second job, a spouse with a job, or self-employment income. This was in response to what the IRS deemed a significant increase in liabilities owed by individual taxpayers at the end of tax years. This took a lot of workers and payroll managers by surprise. Simple instructions became a complex maze of projections and calculations in order to compute the amount of FIT and SIT withholding from employee paychecks. So join Mark Schwartz for this webinar, where you can learn to help employees complete this form.

Why you should Attend:

• How employees are to complete each section of the W4 based on their personal circumstances
• When additional withholding should occur, and when it shouldn't
• What changes to payroll systems became necessary due to the W4
• Which existing workers should complete a new W4
• What potential problems employees and employers face for under-withholding FIT and SIT payroll taxes
• Which states accept the federal W4, and which have their own

Areas Covered in the Session:

• The new W4 - step by step
• Step 1: Personal info - including alternate relationships
• Step 2: How to determine if it applies. When and how to use the estimator, multiple jobs worksheet or check box c
• Step 3: Claiming dependents and calculating deductions
• Step 4: Considering other income and/or deductions. Entering voluntary additional withholding amounts
• The multiple jobs worksheet with example
• The Deductions worksheet with example
• The withholding calculation chart with example
• Other W4 forms and explanations for when to use them
• W4 P for pension and annuity payments
• W4 V the Voluntary withholding request
• Form 1040 ES explanation
• IRS Notice 1392 for non-resident aliens
• States with their own W4 version
• Do you need to complete a new W4?

Who Will Benefit:

• Payroll and HR managers
• Compensation and hiring staff
• Finance and Operational managers
• Executive Staff

Overview: Most employers send workers out to travel for a variety of reasons. But most every worker commutes to the office. Perhaps they travel from home on dispatch. Businesses can ask workers to travel from the office during the day for sales/service calls, errands, shopping, etc. Longer term travel includes conferences, long distance sales calls,, setting up stores, entertaining prospective clients and many other purposes. Why should you Attend: The rules are many and varied. No one audio conference could possibly explain all of them. Limits and other rules are updated every year. However, basic rules of thumb can be applied to travel pay, similar to rules of thumb for all fringe benefits. In addition to the basic rules of thumb, generalizations can be made as to the following;

• Which are taxable to the worker, and which can be excluded as legitimate business expenses?
• What limits apply to which types of travel pay?
• What are the rules for accounting and documentation?
• What about business income taxes and duductability?
• What is the delineation between short term vs long term travel?
• What are the best practices for employers to follow?
• What is new for 2023?

There are many areas which require extensive discussion on the details. So Mark has spent many hours organizing, summarizing and presenting these details relevant to most businesses. The topics which are discussed in detail include:

• The FLSA - what are the oldest rules concerning travel related expenses and what makes compensable time?
• Per Diems - what are they and when SHOULD employers use them? Where do you find applicable per diem rates given the wide range of expense costs throughout the US and it’s territories?
• Meals and Entertainment - When must they be taxed to the worker?
• Transportation expenses: What is considered a deductible commute expense? What is the difference in valuation of employee use of a company car vs business use of an employee car?

As is his habit, Mark will also take questions after the presentation, and any other time you need him (via email.) So join Mark in this highly informative, updated webinar.

Areas Covered in the Session:

• What is new for 2023
• Business Income Tax overview for travel pay
• Accountable Plans - How to avoid all expense reimbursements becoming taxable wages to your workers
• The FLSA and its requirements including compensable time
• The “tax home” designation and the difference between short and long-term travel
• Per Diems and how they can make life easier for employers and employees alike
• Meals and Entertainment - how these are often abused by employees and employers. Know the rules before getting red-flagged by the IRS
• Transportation expenses - how short term travel is regulated
• A/P vs payroll communication – crucial for compliance

Who Will Benefit:

• Payroll and HR managers and staff
• Compensation and hiring staff
• Finance and Operational managers
• Executive Staff

Overview: The W2 is one of the most familiar forms in all of payroll. It is how we are introduced to tax filing season after our first job. As employees, we were already over the shock of gross vs net pay. As we became professionals, we were introduced to a variety of withholdings and benefits that populated our pay stubs. As employers, we quickly learned that accounting for payroll taxes is no easy matter. This is especially true for medium to large sized emplyers who offer a wide range of benefits, operate in multiple states, have travelling workers, etc. We learned that ‘Pay” includes more than just salaries or wages. We learned that not all payments are subject to all payroll taxes.

The W2 is a form that includes all payroll and withholding information for each employer in calendar year. The W3 summarizes information on all W2s.

Why should you Attend: The IRS requires employers to report wage and salary information for employees on Form W-2. Your W-2 also reports the amount of federal, state and other taxes withheld from your paycheck. As an employee, the information on your W-2 is extremely important when preparing your tax return. Sounds simple, doesn’t it?

There are 20 boxes on the W2, and 34 codes to use in box 12 alone. If your compensation structure includes benefits, are subject to FMLA, grant a myriad of cafeteria plan benefits, have employees who work in more than one state, etc…. this form is far from simple. There are changes most every year of one sort or another, and even the most well maintained of payroll systems can miss some important edits. This can result in the forms being kicked back, which results in penalty and interest assessed on EACH W2 filed late. Further, if what’s on them doesn’t match your employees’ tax returns, they face penalties and even audits.

Because no payroll system runs perfectly, reconciliation of W2 information is crucial. Employers also need to understand special situations that affect reporting, common errors to avoid, penalties for non-compliance and more. So join Mark Schwartz in this informative webinar - and you will be able to evaluate your system for compliance.

Areas Covered in the Session:

• What’s new - changes and reminders for 2023
• Filing and Extension requirements
• Other types of W2s and W3s
• W3 Requirements
• W2 Requirements - Box by box
• Special Situations
• Terminated Workers
• Lost W2
• Archer MSA
• Golden Parachute Payments
• HAS
• Deceased Employee
• Expense Reimbursments
• Fringe Benefits
• And many many more
• Reconciliation
• Penalties
• Common Errors and Questions

Who Will Benefit:

• Auditors
• Payroll Managers and Staff
• Dept or Functional Managers
• Accountants and Finance Personnel
• Executives
• Hiring and other HR personnel

Overview: Covid-19 has made the situation a concern for many employers that previously didn’t have to worry. Specifically, many employers are now having employees work from home. Employee homes are often not in the same state as the office in which they worked. Currently, our governments in many states are not allowing businesses to reopen under “normal” circumstances.

The result of all this is that many employers are choosing to make the temporary decision of “work from home” permanent. Most states agreed to suspend the normal rules on multistate employment to accommodate Covid-19 arrangements. The minute you decide to make work from home permanent invalidates the suspension.

So join Mark Schwartz in this important webinar. You will be fully versed in the requirements for workers in other states. His unique experience in handling employer requirements in all 50 states gives him the edge for training in this area.

Why you should Attend:
Employers should ask themselves:

• Do I have workers who live in one state and work in another?
• Do I have workers (such as a sales force) that travel routinely to fulfill their job duties?
• Do I fully understand where a worker will be approved for unemployment insurance, and what will happen if I haven't paid UI tax in that state?
• Do I know if an employee’s home state requires state income tax withholding. If so, are there minimum earnings or time requirements?
• Do I know all of the State and Local taxes that differ from the state(s) I operate in?
• Can I effectively advise workers on their requirements for filing for employee benefits, or for filing their personal income taxes?
• Do we, as an organization, know all of the possible payroll and HR differences that occur among different states?

Areas Covered in the Session:

• What are the normal (pre-Covid-19) rules on multistate workers
• How has Covid-19 changed these rules for most employers
• What is the 4 part test for paying UI tax to states
• How do I determine which states I withhold SIT for
• How do I manage a workforce who travels in multiple states
• Which states have reciprocal agreements
• Which states have a state income tax
• Which states have local employment taxes
• Is my payroll system up to date to fulfill all requirements
• What other HR issues should I be concerned about

Who Will Benefit:

• Payroll and HR Managers
• Compensation and Hiring Staff
• Finance and Operational Managers
• Executive Staff