Skip Page Banner  
Skip Navigation

Taxation and Reporting of Back Pay and Other Special Wage Payments


Product Code - HRAU01
Speaker(s): Debera Salam, CPP, Director of Payroll Information and Process Services for Ernst & Young LLP
Add To Cart

Legislation, and recent judicial decisions, have expanded employers' information reporting requirements and complicated the employment tax processes that govern back pay and other special wage payments.  

Unlike other payments, special wage payments trigger unique notification requirements for Social Security and unemployment insurance purposes, and the extent to which tax gross up is required depends on the terms of the agreement.

Join  Debera Salam, CPP, Director of Payroll Information and Process Services for Ernst & Young LLP, as she provides a complete review of the issues and considerations involved when making special wage payments, including:

  • the federal tax treatment of various types and components of back pay awards
  • pitfalls to avoid when approaching the issue of tax gross ups
  • reporting requirements that apply to all special wage payments under federal law
  • the state unemployment insurance implications of back pay
  • filing requirements for the Social Security Administration

Debera Salam, CPP, Director of Payroll Information and Process Services for Ernst & Young LLP

Salam
Debera Salam
 is the Director of Payroll Information and Process Services for Ernst & Young LLP, where her experience in payroll research, process and audit, publishing and advocacy were applied in the development of Ernst & Young's Employment Tax Advisory Services strategic consulting approach. As a payroll compliance and process professional, Debera also functions as a subject matter leader on those projects that have a compliance and payroll audit focus, including systems implementations, process improvement, accounts payable interface evaluation for business, relocation and irregular compensation, and internal and external payroll audits. Her broad-based knowledge of all payroll compliance areas, including garnishments and wage-hour, coupled with her experience in federal and state lobbying initiatives, give her a unique ability to coordinate a diverse range of payroll consulting projects.

Among her many activities in the payroll industry, she is currently advisory board member for Research Institute of America's Payroll Guide, and acting advisory board member of the American Institute of Professional Bookkeepers.

Now recognized as one of the leading professionals and authors on payroll, Debera isEditor-in-Chief of Ernst & Young's monthly journal, Payroll Perspectives and the Payroll Answer Book published by Wolters Klower-CCH Incorporated, is author of the widely-acclaimed, Principles of PayrollAdministration and the Payroll Practitioner's Compliance Handbook, published by Research Institute of America, and a two-volume payroll home study course for bookkeepers- Mastering Payroll, published by the American Institute of Professional Bookkeepers.

Debera is a certified payroll professional (CPP). She was named the 2004 Texas Payroll Professional of the Year and was selected for listing in the 2004 Who's Who in America. She was also listed in the American Payroll Association's Hall of Fame, Who's Who of American Women, Who's Who in Finance and Industry, and Who's Who of Emerging American Leaders.