Tax Intelligence: The Practice of “Payrolling”


The relationship between an employee and an employer generally exists when the organization for whom the services are performed has the right to hire, fire, and direct/control the individual who performs the services.  The foregoing is often referred to as “common law” employer relationship. The common law employer is typically responsible for reporting, remitting, and [Read More...]

2015 State Unemployment Tax Rate Season Preparation

tax season preparation

As November quickly approaches, many more jurisdictions utilizing a calendar year rate will join Oklahoma and Wisconsin in issuing 2015 state unemployment  insurance (SUI) tax rates.  This marks the official beginning of the 2015 “rate season”.  It is important for those charged with administering and managing SU tax rates to be prepared for the issuance [Read More...]

Strategies to Lower Your Employment Tax Rate

Lowering your employment tax rate

As the state unemployment insurance (SUI) tax rate season approaches, now is the time to review best practices for reducing your employment tax rate for 2015.  States offer three primary savings opportunities for employers to reduce their overall SUI burden. Voluntary Contributions Voluntary contributions allow employers to make a one-time payment into a state’s UI trust [Read More...]

Tax Intelligence Bulletin: M&A Pre-Clearance Letters

August Tax Intelligence Bulletin

While most Merger & Acquisition (M&A) transactions are not driven by state unemployment insurance (SUI) tax implications, proper due diligence and pre-transaction planning can assist acquiring employers in avoiding unexpected outcomes.  As employers contemplate M&A transactions, which often occur at year end, those responsible for unemployment tax cost management should arm themselves with sufficient information [Read More...]

Tax Intelligence Bulletin: Mid-year M&A Transactions

Mid-year M&A transactions

During the second and third quarters of 2013, there were 4,672 merger, acquisition, reorganization, and divestiture (M&A) transactions totaling $551.2 million in deal value, with projections indicating even higher activity in the second and third quarters of 2014.  Handling the impact of an M&A transaction can be a complex and time-consuming process for employers, especially [Read More...]

Webcast Replay: SUTA Dumping in Retrospect

SUTA Dumping in Retrospect

Our recent webcast, SUTA Dumping in Retrospect:  Analyzing the True Impact for Employers is now available to download.  The webcast offers an opportunity to gain a deeper understanding of the provisions within the SUTA Dumping Prevention Act of 2004.  With this knowledge, employers can avoid behaviors that state workforce agencies may perceive as SUTA Dumping, and [Read More...]