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MANAGING WAGE REPAYMENTS: THE EMPLOYMENT TAX IMPACT OF THE CLAIM OF RIGHT
DOCTRINE


Local contact

DEBERA SALAM

10 Jun 2022 PDF
Subject Tax
 * 
 * 
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 * Link copied



undefined

GET THE ESSENTIAL FACTS ABOUT THE EMPLOYMENT TAX IMPACT OF WAGE REPAYMENTS THAT
CROSS TAX YEARS AND OTHER STATE LAWS TO CONSIDER WHEN PLANNING TO DEDUCT WAGE
ADVANCES AND OVERPAYMENTS FROM FUTURE WAGE PAYMENTS.

Most employers will encounter the need at some time to recover wage advances
and/or wage overpayments from employees. For instance, an employment contract
may require the repayment of a sign-on bonus or relocation reimbursements if the
employee resigns before a set date; wages may be overestimated when a disaster
prevents the normal automated processing of wages; or a payroll error may result
in an overpayment.

In this special report, we explain the special payroll tax rules that apply when
the repayment of wages occurs in years subsequent to a wage advance or
overpayment and state/local wage-hour laws that can place restrictions on the
manner and amount of future wage deductions.


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