Welcome to the West Michigan Chapter of the APA website! 

Lighting the way for Payroll Professionals...

Welcome .... to the site of the West Michigan Chapter of the American Payroll Association. We are dedicated to providing networking and educational opportunities for the payroll professionals of West Michigan. Our members come from all over West Michigan including Grand Rapids, Holland, Kalamazoo and Lansing. Feel free to browse our pages, see who we are, what we're doing, and please contact us if you have any questions.

**NEW - US Dept of Labor Issues Final Rule on Independent Contract vs Employee

The US DOL announced on Jan 6, 2021 a Final Rule clarifying the standards for employee versus independent contractor status under the FLSA.  Per the DOL:

"Sharpening the test to determine who is an independent contractor under the FLSA makes it easier to identify employees covered by the Act, while recognizing and respecting the entrepreneurial spirit of workers who choose to pursue the freedoms associated with being an independent contractor.

The Final Rule includes the following clarifications:

• Reaffirms an “economic reality” test to determine whether an individual is in business for him or herself (independent contractor) or is economically dependent on a potential employer for work (FLSA employee).
• Identifies and explains two “core factors” that are most probative to the question of whether a worker is economically dependent on someone else’s business or is in business for him or herself:
• The nature and degree of control over the work.
• The worker’s opportunity for profit or loss based on initiative and/or investment.
• Identifies three other factors that may serve as additional guideposts in the analysis, particularly when the two core factors do not point to the same classification. The factors are:
• The amount of skill required for the work.
• The degree of permanence of the working relationship between the worker and the potential employer.
• Whether the work is part of an integrated unit of production.
• The actual practice of the worker and the potential employer is more relevant than what may be contractually or theoretically possible.
• Provides six fact-specific examples applying the factors.

The rule will take effect 60 days after publication in the Federal Register, on March 8, 2021."

For more detailed information, visit the below sites:

https://www.dol.gov/agencies/whd/flsa/2021-independent-contractor

https://www.federalregister.gov/documents/2021/01/07/2020-29274/independent-contractor-status-under-the-fair-labor-standards-act 

COVID Payroll Impact - Helpful Guides/Documents from August Meeting**

Ronii Rizzo, Managing Director of Expat Tax and Payroll Services with BDO spoke with Chapter members during our August meeting about topics and legislation currently impacting the Payroll world due to Covid.  Below are a few helpful documents, along with the meeting presentation to help as we try to navigate through these ever changing waters!

New Challenges for the Payroll Professional-Presentation

SUI and IT Withholding Coronavirus Roadmap

TAX-COVID Payroll Tax Relief Credits and Deferral

Federal Provisions Coronavirus Roadmap

MI Unemployment Guides and Helpful Information

Carrie Dillion, UI Analyst at the State of MI Unemployment Insurance Agency spoke with Chapter members during our July meeting about the current climate at the agency, answered questions regarding concerns with fradulent claims/billing, delays in payments and much more.  Below are some links to reference documents and fact sheets that she provided and reviewed.  Also, there is a list of questions that were submitted for the meeting and the answers for review.

UIA Fact Sheet #144 - Refusal of Work

UIA Fact Sheet #145 - What is Suitable Work

Letter from UIA- Reimbursing Employers and Unemployment Compensation Changes as a Result of Covid-19

CARES ACT 2020-Quick Reference-UI Program Data

Questions/Answers-July Chapter Meeting - UIA Speaker

COVID-19 Tools and Information for Payroll Professionals

Gov't Agency Links

What you Need to know about Student Loans:https://www.consumerfinance.gov/about-us/blog/what-you-need-to-know-about-student-loans-and-coronavirus-pandemic/?fbclid=IwAR1p37AujG8AtmLjtyYqk282ehOVgR53jefR_LBYVf6KKw4bqm_AlOl1lDA

IRS-New Employer Tax Credits: https://www.irs.gov/coronavirus/new-employer-tax-credits

COVID-19 Paid Leave: https://www.dol.gov/agencies/whd/pandemic/ffcra-employee-paid-leave?fbclid=IwAR0vZDk4hPOJTZkhEVI7-WQvm-4bznJOOmH2gmoib4u0vopneK3lx2_fsfU

Info from the Wage and Hour Division (DOL): https://www.dol.gov/agencies/whd/pandemic

Unemployment Changes: https://www.dol.gov/newsroom/releases/eta/eta20200312-0

Employee Retention Credit: The IRS has information on their website about the Employee Retention Credit that is available for many businesses financially impacted by COVID-19. You can check it out here:  https://www.irs.gov/newsroom/irs-employee-retention-credit-available-for-many-businesses-financially-impacted-by-covid-19

Form 7200-Advance Payment of Employer Credits Due to COVID19:  https://www.irs.gov/forms-pubs-search?search=form+7200

Instructions for  Form 7200-Advance Payment of Employer Credits Due to COVID19: https://www.irs.gov/instructions/i7200

COVID19/Economic Impact Payments: Resources and Guidance: https://www.irs.gov/coronavirus/coronavirus-and-economic-impact-payments-resources-and-guidance

Deferral of Employment Tax Deposits/Payments through Dec 31,2020: https://www.irs.gov/newsroom/deferral-of-employment-tax-deposits-and-payments-through-december-31-2020

Additional Links (APA, Legal, etc)

American Payroll Association Dedicated COVID-19 Page: https://www.americanpayroll.org/compliance/compliance-overview/hot-topics/covid-19

COVID-19 Employer FAQ's: https://www.fisherphillips.com/faqs#L9

Do Your Employees Qualify for Emergency Paid Sick Leave? : https://infogram.com/employment-1h8n6mzggvr92xo

The CARES Act; What you Need to Know : https://ogletree.com/insights/the-cares-act-what-employers-need-to-know-about-the-historic-stimulus-package/

IRS Adds Note to Form 941 For EE Retention Credit: https://www.americanpayroll.org/news-resources/apa-news/2020/04/06/irs-adds-note-to-form-941-for-employee-retention-credit#.Xo22lhHMucs.linkedin

How the CARES Act Impacts Retirement Accounts, by Advance Capital Management (this is free!!): https://acadviser.wistia.com/medias/xplld7bmvs

Payroll Provider FREE Tools for all Payroll Professionals

Guide to the CARES Act, by Ultimate Software : https://webcdn.ultimatesoftware.com/static/pdf/whitepapers/hcmcurrentevents/hcm-current-events-vol-9.pdf

Coronavirus (COVID-19) Help Center, Provided by PayChex: https://www.paychex.com/coronavirus-resources?utm_medium=corp+social%20&utm_source=khoros&utm_campaign=Landing_Page&sf120622307=1

ADP Employer Preparedness Toolkit (Coronavirus Disease; COVID-19): https://explore.adp.com/covid-19-resources-share

Guide to the Paycheck Protection Program (PPP), by ADP: https://www.adp.com/contact-us/customer-service/paycheck-protection-program.aspx?CID=elq_sales_enablement_ION-Covid-19

Keep Up to Date on Legislative Changes and also Chapter Events!

Yep, it is 2020 and we are living in the word of instant updates with tools such as LinkedIn, Facebook, Twitter, Instagram and others.  While we try to keep our site up to date, we want you to have information as timely as possible.  If you haven't already, check out our LinkedIn and Facebook pages!  You can follow them and get updates as we make them.  It's also a GREAT place to ask your fellow payroll professionals questions and get input!

Facebook:

https://www.facebook.com/westmiapa/

LinkedIn:

https://www.linkedin.com/company/west-michigan-chapter-of-the-apa/