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Recorded |
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Audio Conference |
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Description:
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If employee expense reimbursements do not meet IRS guidelines, they may be disallowed as expenses and considered compensation to those employees, leaving you responsible for the associated payroll taxes and any penalties.
Reimbursements of employee business expenses made under accountable plans can be excluded from an employee's gross income; do you know the fundamentals of how an accountable plan works? Do you provide a per diem to your employees and are you aware of the accounting issues associated with the use of per diems? Are your employees given an advance prior to traveling?
If you make a mistake – however inadvertent - on any of these, there are employment tax consequences if you don’t meet the IRS expense reimbursement requirements. The expense may then become a wage to the employee, subject to all payroll taxes.
Learning Objectives:
This course will uncover all of the rules and requirements for expense reimbursements as well as discuss best practices for processing expense reimbursements either in payroll or accounts payable.- We will discuss the accountable plan rules and how they apply to employee travel and expense reimbursements
- Per diems and advance accounting will be discussed, determining when they are best used, how to account for them, and when they become compensation versus an allowable business expense
- We will address the payroll best practices around how often you process employee expense reimbursements, whether or not they are run through payroll or accounts payable, and how to make sure you are aware of payments being made to your employees that may be subject to payroll taxes
About Your Speaker
Mindy Harada, CPP, is an employment tax specialist who has over 17 years of employment tax experience as an independent consultant, an employee with one of the Big 4 firms, and as a payroll tax auditor. Ms. Harada previously was the west coast practice leader for the Employment Tax Practice at Deloitte Tax LLP.
Ms. Harada is a frequent presenter on various employment tax topics at APA events and for several payroll service providers on a national basis. She has presented before the Society of CPAs and has also spoken at several Payroll Conferences throughout the country. 
PHR / SPHR Credits!
This program has been approved for 1.5 recertification credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org. The use of this seal is not an endorsement by HRCI of the quality of the program. It means that this program has met HRCIs criteria to be pre-approved for recertification credit.
Cannot Attend The Live Presentation?
This presentation is also available on CD after the initial broadcast. |
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| Licenses / Designations / Educational Credits: |
PHR / SPHR Re-Certification Credits
All US States: 1.5
All US States: 1.5 |
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| About The Provider: |
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| Recorded Price: |
$219.00
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| More Info: |
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