More on Roth catch-up contributions
We’re revisiting the Roth catch-up contribution regs for a little less regulatory analysis and a little more practical insight.
More issues
Friday wrap: Employee payroll costs quantified, changes to IRS mailing addresses and more
Payroll costs, IRS self-help tools, FTC revisits noncompetes and more in our Friday wrap.
IRS releases final 401(k) Roth catch-up regs
Final regulations keep intact much of the proposed regulations, but make some key tweaks impacting Payroll’s role in this endeavor. Here’s a high-level overview.
Preparing for open enrollment: Effective techniques to reach employees
According to Mercer, group health insurance costs will experience their sharpest rise since 2010, with the per-employee cost rocketing to 6.5% of total benefit costs. Your plan’s new choices may be focused on cost control. How you deal with new plan choices requiring employees to pay more out-of-poc
In the Payroll Mailbag: October '25
Sometimes “no” can be a good thing—as in no, this item is tax-free. Most of the time, however, “no” means no, this item is taxable. Two questions illustrate.
Roth catch-up contributions are coming. Are you prepared?
SECURE 2.0’s provision requiring employees to make 401(k) catch-up contributions on a Roth or after-tax basis, if they earned more than $145,000 (inflation adjusted) in FICA wages during the preceding year, was delayed until 2026. This time is rapidly approaching. Here’s what you need to do now.
I want candy!
Forget the dentist. Our favorite day this year is Nov. 3. That’s when parents bring in whatever candy is left after a weekend of indulgence (by the kids, not the parents). To avoid a trip to the payroll dentist, here are some year-end activities you can do now.
Two-minute payroll reads: October '25
Payroll is complicated and your time is limited. Spend two minutes reading these digests and you’ll be able to keep the C-suite up-to-date on key payroll developments.
Payroll practice essentials: How to get employees to submit their time sheets
You can’t pay employees correctly if you don’t know how many hours they’ve worked. And no matter how many times you stress the importance to employees of getting their time sheets to you on time, they and their managers still just blank. One thing is abundantly clear: You can’t hold employees’ pay u
You can pay employees in stablecoins, but watch out
The Genius Act, signed into law earlier this year, establishes a regulatory framework for payment in stablecoins, a type of cryptocurrency. They may look like cash money, since their value is pegged to the U.S. dollar, but they’re not, according to the IRS. Stablecoins require an entirely new report