Heather Landau

Certified payroll is a weekly payroll report required under the Davis-Bacon and Related Acts (DBRA), a federal law that governs wages on federally funded construction projects. Contractors and subcontractors working on projects valued at over $2,000 must submit these reports to the US Department of Labor (DOL) to demonstrate that workers are being paid the…

Payroll records are documents that track employee pay, taxes, hours worked, and compensation history. Federal laws like the Fair Labor Standards Act (FLSA) require employers to keep most payroll records for at least three years, though some documents, such as payroll tax forms and retirement plan records, must be kept longer depending on the governing…

A payroll audit is a structured review of your payroll records, tax filings, employee classifications, and internal controls to ensure accuracy, prevent fraud, and stay compliant with federal and state laws. Payroll compliance is getting more complicated. In the 2025 Global Payroll Complexity Index (GPCI) by Strada, the U.S. jumped 17% from its 2023 ranking to…

Understanding pre-tax and post-tax deductions is a crucial part of running a small business. Deductions play a crucial role in both employee benefits and garnishments, impacting net pay for your employees. Pre-tax deductions are those deductions subtracted from an employee’s pay before taxes are withheld (including health plan and life insurance contributions). Post-tax deductions refer…

Imputed income is the value of non-cash compensation that must be included as part of an employee’s taxable income. It’s crucial for small business owners to understand what imputed income is, as it directly affects payroll and tax reporting. By grasping what imputed income encompasses, small business owners can ensure compliance with tax laws, avoiding…

In contrast to states like New York, with challenging payroll rules that can change often, Colorado’s payroll is relatively straightforward, though it does have some laws protecting employees that other states don’t have. Taking time to learn how to do payroll in Colorado will help ensure you feel more comfortable as you begin to manage…

Doing payroll in Maryland requires knowing local laws, such as the $15.00 state minimum wage, and keeping track of state and local income tax withholding schedules. Maryland has more nuances than the average state—for instance, there are 23 counties that charge local tax. Step-by-Step Instructions for Doing Payroll in Maryland Step 1: Set up your…

Form 944 is an IRS form that very small businesses use to file their employer taxes on an annual basis. It is specifically for businesses that have at least one employee and owe less than $1,000 annually in federal taxes (income tax withholdings plus Social Security and Medicare taxes). This article covers the when and…

Doing payroll in Florida isn’t complex, especially if you stay abreast of federal regulations. Florida has few state-specific laws, and its laws are generally business-friendly. Florida also doesn’t have a state income tax, but employers are required to pay state unemployment insurance tax (SUTA) or reemployment taxes. Running Payroll in Florida—Step by Step Instructions Below…

As you navigate the challenges of hiring after layoffs, it is important to adopt a transparent and empathetic approach toward both existing employees and potential new hires. Hiring after a layoff requires careful navigation and strategic actions to rebuild trust and attractiveness for job seekers, as well as to avoid accusations of illegal practices or…

Applicants tend to put their best foot forward until they get hired—but sometimes, that’s where it ends. While some are coachable, certain bad employee traits require more quick and stern actions, especially if these start hampering your team and business. Things like unreliability and poor time management may take a while to notice—but other traits…

North Dakota is one of the simpler states in which to do payroll, as it is a pro-employer state. It does not have a lot of state-specific payroll laws and typically follows federal guidelines. North Dakota does have a state income tax; however, it’s one of the lowest rates in the country. Employers are also…