The Payroll Report: June 18 to June 22


Here is a roundup of payroll issues covered in the past week:


Alaska employers may not redistribute employee tips among other workers under regulations that are to take effect June 29, the Department of Labor and Workforce Development said June 21. The regulations preserve protections that limit an employer’s ability to confiscate employee tips by replacing references to federal laws with new language provided by the state labor department.

The direct minimum wage that tipped employees in the District of Columbia must receive is to increase under Initiative 77, a ballot measure that was approved June 19 by D.C. voters.

The $3.33 direct minimum wage that tipped employees are to receive is to rise until it reaches $15 by 2025. The tipped minimum wage is to be phased out in 2026 and tipped workers are to be paid at least the same minimum wage as other workers receive in the District.

Hawaii’s Internal Revenue Code conformity date was changed to Feb. 9, 2018, under a bill (S.B. 2821) signed June 13 by Gov. David Ige (D), the state legislature’s website said. However, the state still allows reimbursements for qualified moving expenses and bicycle commuting expenses, which were suspended for federal tax purposes in the tax code overhaul (Pub. L. 115-97).

The filing deadline for employment tax returns was extended for victims of volcanic eruptions and earthquakes that started May 3, 2018, the IRS said June 18. Employers with operations in Hawaii County, which was declared a federal disaster area, have until Sept. 17, 2018, to file returns.

The hours worked by New York home-care aides may exclude meal periods and sleep times for those who work shifts of at least 24 hours, according to emergency rulemaking that was re-adopted by the state labor department and published June 20 in the New York Register. The rule (LAB-17-18-00005-E) is in effect from June 3, 2018, to July 30, 2018.

North Carolina’s Internal Revenue Code conformity date was changed to Feb. 9, 2018, in its fiscal year 2019 budget bill (S.B. 99), enacted June 12.

Vermont’s unemployment tax rates for new employers in the construction industry are to decrease effective July 1, 2018, a spokeswoman for the state labor department said June 19.


The village of Chesterville, Ohio, and the city of Jackson, Ohio, each are to adopt a first-time income tax at a rate of 1 percent, effective July 1, the Regional Income Tax Agency said June 19 on its website.

Chesterville approved its income tax ordinance (No. 2018-01) on April 25. The tax is to apply to those living in or earning income in the village.

Jackson approved its income tax ordinance (No. 16-18) on May 22. The tax is to apply to those living in or earning income in the city.

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