PLO – Deadline for Employer Equivalent Plan Application

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On September 6, 2022, the Oregon Employment Department (OED) opened the application process on Equivalent plan submission for employers under Oregon’s paid family and medical leave (“Paid Leave Oregon”). Under this program, an employer’s Equivalent Plan must provide the same or better benefits as the Paid Leave Oregon program to all full-time and part-time, seasonal, […]

Oregon – end of overtime exemption for agricultural workers

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House Bill 4002 operates to phase out the overtime exemption over the next five years, while temporarily providing tax credits to farmers to compensate for the inevitably higher labor costs. The bill defines agricultural worker broadly, applying the term to any individual who performs services in the following areas: Farming in all its branches, including […]

Washington delays premium assessment for WA Cares Fund

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Washing Governor Jay Inslee and Washington Democratic Legislative leaders issued a joint statement announcing an agreement to delay the new WA Cares payroll tax on employees. The statement described that they will conduct further work to address concerns over the new long-term care program. The WA Cares program was approved in 2019, with the intention […]

Checklist for PPP Forgiveness

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If you applied for a Paycheck Protection Program loan, and intend to apply for loan forgiveness, you may find the following checklist helpful. Remember, forgiveness applications to the Small Business Administration are done through the bank that helped you with the original loan. Different banks may have somewhat different processes. Before your request forgiveness, make […]

IRS Issues Official Guidance Regarding Trump’s Tax Deferral

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On August 28, 2020, the IRS and U.S. Treasury released Notice 2020-65 issuing official guidance regarding President Trump’s deferral of payroll taxes. The original order, issued August 8, called for a deferral of the employee’s share of Social Security taxes for the period of September 1 through December 31, 2020, for eligible employees. The new […]

Executive Action Defers Payroll Taxes

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On Saturday, August 8, President Trump signed a memorandum deferring the deadline for payroll taxes that employers deduct from employee paychecks and submit to the IRS. The order defers employees’ obligation to pay a 6.2% Social Security tax per paycheck and defers these taxes from September 1 through December 31, 2020. Treasury Secretary Steven Mnuchin […]