EY Special Payroll Reports

Special reports are listed alphabetically below. Click on the access link below each report description to view or download.

COVID-19: state guide to payroll and employment tax provisions
Updated monthly, this publication provides details of specific provisions adopted by state and local governments in the areas of employment tax, paid leave, income tax withholding relief for teleworkers, and much more. (last update, September 15, 2020)
COVID-19: state guide to payroll and employment tax provisions

COVID-19: Employer requirements and considerations
This publication gives a detailed look at the federal payroll and employment tax provisions in connection with COVID-19.
COVID-19: Employer requirements and considerations

Additional pay day for weekly and biweekly payers 
Weekly and biweekly payers will have an extra payroll period every several years.  In this report, we explain why this happens, the challenges it raises and how businesses address them.
Additional pay day for weekly and biweekly payers 

Direct Deposit and Pay Cards and State Survey
Read about the state rules governing direct deposit and pay cards that serve to limit the electronic payment options that can be offered to the workforce.

Employing Staff in the United States
Maintaining a workforce in the Unites States is not easy thanks to the federal, state and local jurisdictions that can impose their own unique requirements.  This special report provides an essential overview of the United States landscape for managing a workforce.
Employing staff in the United States

Form W-4 Compliance for 2020
Get answers to the questions most frequently asked about the Form W-4 and view the survey of state rules governing withholding allowance certificates.
Form W-4 Compliance in 2020

Fringe benefits report chart for 2019
View this quick reference chart of the 2019 federal reporting requirements for the most commonly provided fringe benefits.
Fringe benefits reporting chart for 2019


Fringe benefits reporting for 2019: Frequently asked questions
Get the answers to the most frequently asked questions about federal reporting for fringe benefits in 2019.
Fringe benefits reporting for 2019: Frequently asked questions

Managing employment tax risk in payroll outsourcing arrangements 
In this special report from Ernst & Young LLP, a careful examination is given of the roles and responsibilities that continue to apply when the payroll function is outsourced. The report includes a scorecard that readers can use to determine how well they are governing their third-party payroll arrangements.
Managing employment tax risk in payroll outsourcing arrangements

Managing wage repayments  
If an employee wage repayment crosses tax years, special Form W-2 reporting requirements apply. In this report we explain compliance with the claim of right doctrine and how to determine the net amount employees must repay in the event of an overpayment adjustment.

Paid family and medical leave benefits: taxation and reporting
Read about the important differences that apply to disability insurance benefits (e.g., third-party sick pay) and paid family and medical leave insurance benefits and the federal tax treatment that applies to both.

Third-party sick pay: taxation and reporting  
In this report we examine the complex rules that apply to taxation and reporting of disability benefits and third-party sick pay.

Top 10 Form W-2 reporting questions for 2019  
Read here the answers the top ten most frequently asked questions about Form W-2 reporting in 2019.

When, how and why to correct Form W-2 errors  
Learn how to correct the top 10 most common Form W-2 errors and find guidance on other rules governing Forms W-2.

Why some payroll adjustments can’t wait until year-end  
Learn about the timing rules for withholding and reporting on fringe benefits and special wages payment, the limited exceptions that apply and the consequences of improperly waiting until the end of the year to record certain wage payments (e.g., relocation).

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