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2017 Payroll & Tax Reference Guide

A nifty tool for our CPA friends, from Complete Payroll.

Whether you're referencing this throughout the year, or saving it for your 2017 returns, we've created a quick reference guide to make your life easier. Bookmark this page and access it whenever you need it. Then scroll down and check out what's inside.

 

About this Reference Guide

Let us explain what's included, why we created it this way and how to best leverage this tool.

 

Welcome to the 2017 Payroll & Tax Reference Guide by Complete Payroll. Within this Guide you'll find tables for the following categories:

  • Income taxes
  • Education incentives
  • Other tax rates
  • Mileage rates
  • IRAs
  • Deductions and exemptions
  • Estate and gift taxes
  • Credit and exclusions
  • Qualified plans
  • Pension plan limitations
  • Social Security and Medicare tax rates
  • Federal unemployment tax
  • Tax-free communiting benefits
  • Federal mileage rates
  • Federal minimum wage
  • A state-by-state minimum wage breakdown
  • Luxury car values
  • State UI wage base
  • Disability wage bases

 

Watch the video below for some tips on how to quickly pull up this guide and access the exact information you're looking for. Also, if you have any questions feel free to get in touch with us.

 

 

 

 

 

 


INCOME TAXES

 

2017
If taxable income is...
Over But Not More Than The Tax Is  Of the Amount Over
Married Filing Jointly
$0 $18,650  $0 + 10% $0
18,650 75,900 1,865.00 + 15% 18,650
75,900 153,100 10,425.50 + 25% 75,900
153,100 233,350 29,752.50 + 28% 153,100
233,350 416,700 52,222.50 + 33% 233,350
416,700 470,700 112,728.00 + 35% 416,700
470,700   131,628 + 39.6% 470,700
Married Filing Separately
$0 $9,325  $0 + 10% $0
9,325 37,950 932.50 + 15% 9,325
37,950 76,550 5,226.25 + 25% 37,950
76,550 116,675 14,876.25 + 28% 76,550
116,675 208,350 26,111.25 + 33% 116,675
208,350 235,350 56.364.00 + 35% 208,350
235,350   65,814.00 + 39.6% 235,350
Head of Household
$0 13,350 $0 + 10% $0
13,350 50,800 1,335.00 + 15% 13,350
50,800 131,200 6,952.50 + 25% 50,800
131,200 212,500 27,052.50 + 28% 131,200
212,500 416,700 49,816.50 + 33% 212,500
416,700 444,550 117,202.50 + 35% 416,700
444,550   126,505.25 + 39.6% 444,550
Single
$0 $9,325 $0 + 10% $0
9,325 37,950 932.50 + 15% 9,325
37,950 91,900 5,226.25 + 25% 37,950
91,900 191,650 18,713.75 + 28% 91,900
191,650 416,700 46,543.75 + 33% 191,650
416,700 418,400 120,910.25 + 35% 416,700
418,400   121,505.25 + 39.6% 418,400
Estates and Trusts
$0 $2,550.00 $0 + 15% $0
2,550 6,000 382.50 + 25% 2,550
6,000 9,150 1,245.00 + 28% 6,000
9,150 12,500 2,127.00 + 33% 9,150
12,500   3,232,50 + 39.6% 12,500

 


EDUCATION INCENTIVES

 

Tuition Deduction - "Above-the-line" deduction up to $4,000 for qualified tuition and related expenses in 2016. Absent legislation, no deduction available 2017.

Student Loan Interest Deduction - "Above-the-line" deduction up to $2,500 (2016 and 2017); no time limit in deductibility period; subject to income limitations.

Education Credits - American Opportunity (modified Hope) Credit is up to $2,500 in 2016 and 2017 per student for first years of higher education expenses paid. Lifetime Learning Credit is 20% of tuition paid, up to $2,000 per return for 2016 and 2017. Both credits are subject to income limitations and cannot be used in conjunction with each other for the same student. 

Section 529 Plans (QualifiedTuition Programs) - Distributions used for qualified for higher education expenses are income tax free. Contributions are potentially subject to gift tax, but are eligible for the contribution on 2016 and 2017 as if it had been made over a 5-year period.

Coverdell Education Savings Accounts (Education IRAs) - Contribution limit is $2,000 in 2016 and 2017; subject to income limitations. 

 


OTHER TAX RATES

 

Capital Gains and Qualified Dividends 2016 & 2017   
  Short Term Long Term Qual. Div. 
10%, 15% bracket ordinary rates 0% 0%
25% - 35% bracket* ordinary rates 15% 15%
39.6% bracket* ordinary rates 20% 20%

 

*Additional 3.8% tax imposed on the lesser of the individual's Net Investment Income or the excess of the individual's MAGI over certain thresholds ($250,000 for married couples filing jointly or surviving spouse, $125,000 for married couples filing separately, and $200,000 for all other individual taxpayers).

Kiddie Tax

  • Under age 19 (or certain full-time students under age 24) with unearned income consisting solely of interest, dividends and capital gain distributions; and child's gross income less than $10,500 in 2016 and 2017 - use Form 8814 with parent's return. 
  • If child files own return - use Form 8615 with child's return to calculate tax at parent's marginal rate.
   2016 2017  
First $1,050 $1,050 No Tax
Next $1,050 $1,050 Taxed at child's marginal rate
Amount Over $2,100 $2,100 Taxed at parents's marginal rate 

 

 

AMT Rates for Individuals

AMTI Threshold
  2016 2017 AMT Rate
Single, MFJ $0 - $186,300 $0 - $187,800 26%
HoH $186,300 or more $187,800 or more 28%
MFS $0 - $93,150 $0 - $93,900 26%
$93,150 or more $93,900 or more 28%

 

AMT Exemption
  2016 2017
Single, HoH $53,900 $54,300
MFJ $83,800 $84,500
MFS $41,900 $42,250

 


SOCIAL SECURITY

 

Maximum Compensation Subject to FICA  
   2016 2017
OASDI Maximum $116,500 $127,200
HI Maximum  No Limit No Limit

 

  • OASDI tax rate- 2016 & 2017: 12.4% self-employed, 6.2% employees
  • HI tax rate* - 2016 & 2017: 2.9% self-employed, 1.45% employees

*Additional 0.9% tax imposed on employment wages for certain higher taxpayers (income of more than $250,000 for married couples filing jointly or surviving spouse, $125,000 for married couples filing separately, and $200,000 for all others individual tax-payers).

 

Maximum Amount of Earnings to Still Receive Full Benefits 
   2016 2017
Under full retirement age $15,720 $16,920

 

MAGI Amounts for Benefits to Be Taxable
   2016 2017
50% taxable 85% taxable
Married filing jointly $32,000 $44,000
Single $25,000 $34,000

 


MILEAGE RATES

 

Purpose 2016 2017
Business

$0.54 per mile

$0.535 per mile
Medical $0.19 per mile $0.17 per mile
Charitable $0.14 per mile $0.14 per mile
Moving $0.19 per mile $0.17 per mile

 


IRAs

 

Contribution Limit - Traditional and Roth
  2016 2017
Regular $5,500 $5,500
Catch-up* $1,000 $1,000

 

*Individuals who will be at least age 50 by the end of the year can make catch-up contributions.

 

Roth IRAs
MAGI Phaseout Ranges for Contributions to Roth IRAs 2016 2017
Married Filing Jointly $184,000 - $194,000 $186,000 - $196,000
Single, Head of Household $117,000 - $132,000 $118,000 - $133,000
Married Filing Separately $0 - $10,000 $0 - $10,001

 

TRADITIONAL IRA DEDUCTIBILITY RULES    
Modified AGU    
Filing Status Covered by Qualified Retirement Plan? 2016 2017 Deductibility
Single, HoH    No Any amount Any amount Full Deduction
Yes   $61,000 or less $62,000 or less Full Deduction
$61,001 - $70,999 $62,001 - $71,999 Partial Deduction
$71,000 or more $72,000 or more No Deduction
Married Filing Jointly          Neither Spouse Any amount Any amount Full Deduction
Both spouses covered   $98,000 or less $99,000 or less Full Deduction
$98,001 - $117,999 $99,001 - $118,999 Partial Deduction
$118,000 or more $119,000 or more No Deduction
One spouse covered: for covered spouse   $98,000 or less $99,000 or less Full Deduction
$98,001 - $117,999 $99,001 - $118,999 Partial Deduction
$118,000 or more $119,000 or more No Deduction
One spouse covered: for non-covered spouse   $184,000 or less $186,000 or less Full Deduction
$184,000 - $193,999 $186,001 - $195,999 Partial Deduction
$194,000 or more $196,000 or more No Deduction
Married filing separately, lived together for any part of the year (if spouses lived separately throughout the year, treated as Single)          Neither Spouse Any amount Any amount Full Deduction
Both spouses covered   $9,999 or less $9,999 or less Full Deduction
    Partial Deduction
$10,000 or more $10,000 or more No Deduction
One spouse covered: for covered spouse   $9,999 or less $9,999 or less Full Deduction
    Partial Deduction
$10,000 or more $10,000 or more No Deduction
One spouse covered: for non-covered spouse   $9,999 or less $9,999 or less Full Deduction
    Partial Deduction
$10,000 or more $10,000 or more No Deduction

 


DEDUCTIONS AND EXEMPTIONS

 

Standard Deductions   
   Annual Additional Age 65 or Older or Blind
Married Filing Jointly/ Surviving Spouse  2016 $12,600 $1,250
2017 $12,700 $1,250
Married Filing Separately  2016 $6,300 $1,250
2017 $6,350 $1,250
Head of Household  2016 $9,300 $1,550
2017 $9,350 $1,550
Single  2016 $6,300 $1,550
2017 $6,350 $1,550

 

Phaseout of Itemized Deductions   
AGI Threshold
  2016  2017
MFJ/SS $311,300  $313,800
MFS $155,650  $156,900
HoH $285,350  $287,650
Single $259,400  $261,500

 

Personal Exemptions
  Exemption AGI Threshold/ Upper Limit
Married Filing Jointly/ Surviving Spouse
2016 $4,050 $311,300/$433,800
2017 $4,050 $313,800/$436,300
Married Filing Separately
2016 $4,050 $155,650/$216,900
2017 $4,050 $156,650/$218,150
Head of Household
2016 $4,050 $285,350/$407,850
2017 $4,050 $287,650/$410,150
Single
2016 $4,050 $259,400/$381,900
2017 $4,050 $261,500/$384,000

 

Code Sec. 179 Expense Allowance
  2016 2017
Dollar Limitation  $500,000 $510,000
Investment Limitation  $2,010,000 $2,030,000

 


ESTATE AND GIFT TAXES

 

Estate and Gift Taxes
  2016 2017
Annual Gift Tax Exclusion  $14,000 $14,000
for Noncitizen Spouses  $148,000 $149,000
Estate Tax Exclusion  $5,450,000 $5,490,000
Applicable Credit  $2,125,800 $2,141,800
Gift Tax Exclusion  $5,450,000 $5,490,000
GST Tax Exemption  $5,450,000 $5,490,000

 


CREDIT AND EXCLUSIONS

 

 Credit and Exclusions 
Child Tax Credit
2016 2017
$1,000 $1,001
Phase out $50 for each $1,000 MAGI over $110,000 (married fling jointly,)
$75,000 (single) or $55,000 (married filing separately).
Foreign Income 2016 2017
Foreign earned income exclusion $101,300 $102,100
Maximum foreign housing exclusion of qualified housing expenses $14,182 ($30,390 - $16,208) $14,294 ($30,630 - $16,336)

 


QUALIFIED PLANS

 

Qualified Plans
  2016 2017
Maximum elective deferral to retirement plans (e.g., 401(k), 403(b)) $18,000 $18,000
Maximum elective deferral to SIMPLE IRA plans $12,500 $12,500
Maximum elective deferral to 457 plans or exempt employers $18,000 $18,000
Limit on annual additions to Keogh plans and SEP-IRAs $53,000 $54,000
Limit on annual additions to defined contribution plans $53,000 $54,000
Maximum annual compensation taken into account for contributions $265,000 $270,000
Annual benefit limit under defined benefit plans $210,000 $215,000
Threshold amount for definition of highly compensated employee $120,000 $120,000
Threshold amount for definition of key employee in top-heavy plans $170,000 $175,000
Catch-up Contribution Limits*
401(k), 403(b), SARSEP and 457 plans $6,000 $6,000
SIMPLE plans $3,000 $3,000
* Individuals who will be at least age 50 by the end of the year can make catch-up contributions

 


PENSION PLAN LIMITATIONS

The income ranges for determining eligibility to make deductible contributions to traditional Individual Retirement Arrangements (IRAs), to contribute to Roth IRAs, and to claim the saver’s credit all increased for 2017. The 401(K) contribution limit stayed the same at $18,000.00. 

You can read more about this section in the IRS Notice 2016-62 that was released in late October, 2016. Here's another IRS article on the subject.

 

Salary deferral (pretax) limits

  2017 2016 IRC Ref.
401k/403(b)/SEP  $18,000.00   $18,000.00  402(g)(1)
SIMPLE Plans  $12,500.00   $12,500.00  408(p)(2)(E)
State/Local govt.; tax exempts  $18,000.00   $18,000.00  457
401(k) catch-up contributions  $6,000.00   $6,000.00  414(v)(2)(B)(i)
Other catch-up contributions  $3,000.00   $3,000.00  414(v)(2)(B)(ii)

 

Section 415 annual benefits limits

  2017 2016 IRC Ref.
Defined benefit plans  $215,000.00   $210,000.00  415(b)(1)(A)
Defined contribution plans  $54,000.00   $53,000.00  415(c)(1)(A)

 

Compensation limits

  2017 2016 IRC Ref.
Qualified plans  $270,000.00   $265,000.00  401(a)(17)
Collectively bargained  $270,000.00   $265,000.00  401(a)(17)
Governmental Plans  $400,000.00   $395,000.00  401(a)(17)

 

Highly compensated levels

  2017 2016 IRC Ref.
At any time 5% owner No Limit No Limit 414(q)(1)(A)
Any employee  $120,000.00   $120,000.00  414(q)(1)(B)
One of top-paid employees Optional Optional 414(q)(1)(B)

 

Key employee levels

  2017 2016 IRC Ref.
Highlycompensated  $175,000.00   $175,000.00  416(i)(1)(A)(i)
10 highest paid employees w/largest interest N/A N/A 416(i)(1)(A)(ii)
5% owner No limit No limit 416(i)(1)(A)(iii)
1% owner  $150,000.00   $150,000.00  416(i)(1)(A)(iv)

 

SEP plans

  2017 2016 IRC Ref.
Mandatory plan participation  $600.00   $600.00  408(k)(2)(C.)
Compensation amount  $270,000.00   $265,000.00  408(k)(3)(C.)
Collectively bargained  $270,000.00   $265,000.00  408(k)(3)(C.)

 

ESOP

  2017 2016 IRC Ref.
Threshold for exception to 5-year distribution requirement  $1,080,000.00   $1,070,000.00  409(o)(1)(C.)(ii)
Incremental amount for distribution  $215,000.00   $210,000.00  409(o)(1)(C.)(ii)

 

Control employees

  2017 2016 IRC Ref.
Private sector    
Board or shareholder-appointed or elected official  $105,000.00   $105,000.00  Reg. 1.61-21(f)
Any employee  $215,000.00   $215,000.00  Reg. 1.61-21(f)
Governmental employee  $151,700.00   $150,200.00  Reg. 1.61-21(f)

 


SOCIAL SECURITY (OASDI) & MEDICARE (HI) TAX

From the Social Security Administration... Social Security's Old-Age, Survivors, and Disability Insurance (OASDI) program and Medicare's Hospital Insurance (HI) program are financed primarily by employment taxes. Tax rates are set by law (see sections 1401, 3101, and 3111 of the Internal Revenue Code) and apply to earnings up to a maximum amount for OASDI.

 

Year Fund Wage Limit Max. Rate Tax
2017   OASDI  $127,200.00  6.20%  $7,886.40 
HI   2.35%* No limit
HI All wages 1.45%** No limit
2016   OASDI  $118,500.00  6.20%  $7,347.00 
HI   2.35%* No limit
HI All wages 1.45%** No limit

 


FEDERAL UNEMPLOYMENT TAX

From the IRS... The Federal Unemployment Tax Act (FUTA), with state unemployment systems, provides for payments of unemployment compensation to workers who have lost their jobs. Most employers pay both a Federal and a state unemployment tax. A list of state unemployment tax agencies, including addresses and phone numbers, is available in Publication 926, Household Employer's Tax Guide. Only the employer pays FUTA tax; it is not deducted from the employee's wages. For more information, refer to the Instructions for Form 940Publication 926, Household Employer's Tax GuidePublication 926, Household Employer's Tax Guide.

More links and resources from the IRS can be found here.

 

Wage Limit Rate Max. Credit Deposit Rate
 $7,000.00  6.00% 5.40% 0.60%

 


TAX-FREE COMMUTING BENEFITS (PER MONTH)

Tax-free commuting benefits are classified as fringe benefits and are covered as part of IRS Publication 15-B. You can skip right to the transit (commuting) benefits section of the publication by clicking here.

 

  2017 2016
Employee Parking  $255.00   $255.00 
Transit Passes/ Van Pools  $255.00   $255.00 
Bicycle  $20.00   $20.00 

 


FEDERAL MILEAGE RATES

From the IRS... Use the standard mileage rate to figure the deductible costs of operating your car for business purposes. If you do not use the standard mileage rate, you may be able to deduct your actual car expenses. Beginning Jan. 1, 2017, the standard mileage rates are:

  • 53.5 cents per mile for business miles driven, down from 54 cents for 2016
  • 17 cents per mile driven for medical or moving purposes, down from 19 cents for 2016
  • 14 cents per mile driven in service of charitable organizations

For more links and resources from the IRS on mileage rates, click here.

 

  2017 2016
Business mileage  $0.54   $0.54 
Moving  $0.17   $0.19 
Charitable  $0.14   $0.14 
Medical  $0.17   $0.19 

 


FEDERAL MINIMUM WAGE

From the United States Department of Labor... The federal minimum wage provisions are contained in the Fair Labor Standards Act (FLSA). The federal minimum wage is $7.25 per hour effective July 24, 2009. Many states also have minimum wage laws. Some state laws provide greater employee protections; employers must comply with both.

The FLSA does not provide wage payment collection procedures for an employee’s usual or promised wages or commissions in excess of those required by the FLSA. However, some states do have laws under which such claims (sometimes including fringe benefits) may be filed.

More information about the federal minimum wage from the United States Department of Labor can be found here.

$7.25 per hour

Complete Payroll has also compiled a state-by-state minimum wage breakdown, and packaged it as a simple 2-page PDF document. You can download it for free by clicking the link below.

 

New Call-to-action

 


LUXURY CAR

The IRS sets annual depreciation caps for luxury vehicle owners who choose the actual cost method over the standard mileage rate. Most cars meet the IRS definition of a luxury vehicle, regardless of the cost. Trucks and vans, including minivans and sport utility vehicles typically fall into this category, too. Under the IRS definition, a luxury vehicle is four-wheeled, used mostly on public roads and must have an unloaded gross weight of 6,000 pounds or less. All trucks and vans in excess of 6,000 pounds are exempt from luxury vehicle caps.

You can read more about the IRS's 2017 auto depreciation limits here.

You can read more about the business use of a car from the IRS here.

 

If vehicle placed in service in 2017 Value cannot exceed...
Auto $15,900.00
Trucks and vans $17,800.00

 


STATE UI WAGE BASE

From the American Payroll Association... State unemployment insurance taxes are based on a percentage of the taxable wages an employer pays.  The Federal Unemployment Tax Act (FUTA) requires that each state's taxable wage base must at least equal the FUTA wage base of $7,000 per employee, although most states' wage bases exceed the required amount. Some states apply various formulas to determine the taxable wage base, others use a percentage of the state's average annual wage, and many simply follow the FUTA wage base. 

 

State   2017 2016  Withholding Rates
AL  $8,000.00   $8,000.00  5%
AK*  $39,800.00   $39,700.00  No state tax
AZ  $7,000.00   $7,000.00  No special tax rate on supplemental wages
AR  $12,000.00   $12,000.00  6.90%
CA  $7,000.00   $7,000.00  6.6%, 10.23% on bonuses and options
CO*  $12,500.00   $12,200.00  4.63%
CT  $15,000.00   $15,000.00  (3)
DE  $18,500.00   $18,500.00  (3)
DC  $9,000.00   $9,000.00  (3)
FL  $7,000.00   $7,000.00  No state tax
GA  $9,500.00   $9,500.00  2% to 6% depending on employee's income
HI*  $44,000.00   $42,200.00  (3)
ID*  $37,800.00   $37,200.00  7.4% or add to regular wages
IL  $12,960.00   $12,960.00  3.75%
IN  $9,500.00   $9,500.00  3.23%
IA*  $29,300.00   $29,300.00  6%
KS  $14,000.00   $14,000.00  4.50%
KY  $10,200.00   $10,200.00  (3)
LA  $7,700.00   $7,700.00  (3)
ME  $12,000.00   $12,000.00  5%
MD  $8,500.00   $8,500.00  Rates vary by locality 
MA  $15,000.00   $15,000.00  (3)
MI(1)  $9,000.00   $9,000.00  4.25%
MN  $32,000.00   $31,000.00  6.25%
MS  $14,000.00   $14,000.00  (3)
MO  $1,300.00   $1,300.00  6% or add to regular wages
MT*  $31,400.00   $30,500.00  6% or add to regular wages
NE  $9,000.00   $9,000.00  5%
NV*  $29,500.00   $28,200.00  No state tax
NH  $14,000.00   $14,000.00  No state tax
NJ*  $33,500.00   $32,600.00  (3)
NM*  $24,300.00   $24,100.00  4.90%
NY*  $10,900.00   $10,700.00  9.62%
NC*  $23,100.00   $22,300.00  5.599% or add to regular wages
ND**  $35,100.00   $37,200.00  1.84% or add to regular wages
OH  $9,000.00   $9,000.00  3.50%
OK*  $17,700.00   $17,500.00  5.00%
OR*  $38,400.00   $36,900.00  9%
PA*  $9,750.00   $9,500.00  3.07%
PR  $7,000.00   $7,000.00  No special rate 
RI(2)  $22,400.00   $22,000.00  5.99%
SC  $14,000.00   $14,000.00  7%
SD  $1,500.00   $1,500.00  No state tax
TN  $8,000.00   $8,000.00  No state tax
TX  $9,000.00   $9,000.00  No state tax
UT*  $33,100.00   $32,200.00  (3)
VT*  $17,300.00   $16,800.00  6%;9.5% for payments over $1 million
VA  $8,000.00   $8,000.00  5.75%
VI*  $23,500.00   $23,000.00  N/A
WA*  $45,000.00   $44,000.00  No state tax
WV  $12,000.00   $12,000.00  3% to 6.5% based on annual wages 
WI  $14,000.00   $14,000.00  4% to 7.65% based on annual wages 
WY**  $22,400.00   $25,500.00  No state tax


Increase

** Decrease

(1) The taxable wage based for non-delinquent, contributing employers is $9,000 ($9,500 for delinquent and reimbursing employers).

(2) The 2017 taxable wage base for employers in the highest tax bracket is $23,900.

(3) Add to regular wages, compute tax on total, and subtract tax withheld from regular wage.

 


DISABILITY WAGE BASES

A handful of states also have disability insurance systems with employer and/or employee contributions tied to a taxable wage base. The disability wage base may, but is not required to, be the same as the state unemployment insurance wage base.

 

2017  
California  $110,902.00   
Hawaii  $1,023.31  (weekly)
New Jersey  $33,500.00   
New York Employee's weekly wage
Puerto Rico  $9,000.00   
Rhode Island  $68,100.00   

 

2016  
California  $106,742.00   
Hawaii  $982.36  (weekly)
New Jersey  $32,600.00   
New York Employee's weekly wage
Puerto Rico  $9,000.00   
Rhode Island  $66,300.00   

 

 


LEGAL DISCLAIMER: The materials and information available are for informational purposes only, are not for the purpose of providing legal advice, and may not be relied upon as legal advice. The employees of Complete Payroll are not licensed attorneys. This information is provided pursuant to and in compliance with federal and state statutes. It does not encompass other regulations that may exist, including, but not limited, to local ordinances. The transmission of documents or information through Complete Payroll does not create an attorney-client relationship. Complete Payroll makes no representations as to the accuracy, completeness, currentness, suitability, or validity of the information on this website and does not adopt any information contained on this website as its own. All information is provided on an as-is basis. Please consult an attorney to obtain advice with respect to any particular question or issue.

CPA numbers image.png

1741

CLIENTS

97%

RETENTION RATE

25

YEARS IN BUSINESS

48

STATES WE FILE IN
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We are exceedingly pleased to recommend Complete Payroll Processing to all of our clients because of the knowledge and superb service they provide.

Mario DiLuigi

Mario DiLuigi, Partner, EFPR Group

Recent Articles

If it's relevant or interesting and it relates to taking care of your people, we're publishing it.

W2 or 1099? Simple Employee Classification Tests for Employers

Getting worker classification right is crucial. Misclassifying W-2 employees and 1099 independent contractor carries significant legal and financial implications. Misclassification can lead to hefty

Can I Make Direct Deposit Mandatory?

A question we frequently encounter from New York employers is straightforward: "As an employer, can I make it mandatory that my employees use direct deposit?" It is no surprise that nearly 95% of all

What Employers (Don't Really) Need to Know about the New I-9

On April 2, 2025, the U.S. Citizenship and Immigration Services (USCIS) released an updated version of the I-9 form. However, it's important to note that employers are not immediately required to

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