Welcome to our Summer 2023 edition of Pay Matters – our roundup of all the payroll and compliance news that you must know.
Read on to stay informed and in compliance with relevant alerts and insights that matter most for your payroll.
The current flexibility for employers to remotely inspect Form I-9 documents for onboarding new hires will be coming to an end.
In March 2020, in response to the COVID-19 pandemic, U.S. Immigration and Customs Enforcement (ICE) allowed for the temporary deferral of the requirement for employers to review Form I-9 Section 2 identity and employment authorization documents in an employee’s physical presence. Since then, employers have been able to use this flexibility and inspect required documents remotely. However, as of July 31, 2023, remote inspection will no longer be allowed. In addition, employers must go back and perform in-person document examinations by August 30, 2023, for employees whose documents were inspected remotely.
In-person inspection of previous hires’ documents will be a large undertaking for some employers who may have hired hundreds or thousands of employees using remote inspection, especially since many employees live and work remotely. Immigration law allows employers to use designated representatives to complete Section 2 of Form I-9. That representative can be someone living in the remote worker’s city and not associated with the employer, such as the employee’s adult family member or friend. However, it cannot be the employee themself.
When an employer examines the documentation in-person that was previously examined remotely, they must add “documents physically examined” and the date of examination in the “Additional Information” box in Section 2, or in Section 3, as appropriate. If an employer representative who did not do the remote inspection completes the new, physical inspection, a new Form I-9 Section 2 should be completed and attached to the old Form I-9.
For more information, click here.
As health care costs continue to rise, the IRS has announced a significant increase for 2024 HSA contributions limits for those covered under High-Deductible Health Plans (HDHPs), giving employers time to plan for the coming year.
The updated contributions and out-of-pocket limits are as follows:
| Contribution and Out-of-Pocket Limits for Health Savings Accounts and High-Deductible Health Plans | |||
| 2023 | 2022 | Change | |
| HSA contribution limit
(employer and employee) |
Self-only: $4,150
Family: $8,300 |
Self-only: $3,850
Family: $7,750 |
Self-only: +$300
Family: +$550 |
| HSA catch-up contributions
(age 55 or older) |
$1,000 | $1,000 | No change |
| HDHP minimum deductibles | Self-only: $1,600
Family: $3,200 |
Self-only: $1,500
Family: $3,000 |
Self-only: +$100
Family: +$200 |
| HDHP maximum out-of-pocket amounts
(co-payments, deductibles, etc., but not premiums) |
Self-only: $8,050
Family: $16,100 |
Self-only: $7,500
Family: $15,000 |
Self-only: +$550
Family: +$1,100 |
On May 3, New York Governor Kathy Hochul signed into law the 2023-2024 budget. Included in the budget are sweeping changes to minimum wage, home health care worker wage parity, and the MCTMT tax.
Minimum Wage
Under the latest budget changes, minimum wage is scheduled to increase as follows:
| Date | New York City, Nassau, Suffolk, and Westchester Counties | Remainder of state |
| Current | $15.00 | $14.20 |
| January 1, 2024 | $16.00 | $15.00 |
| January 1, 2025 | $16.50 | $15.50 |
| January 1, 2026 | $17.00 | $16.00 |
HHA Minimum Wage
HHA workers will receive their own minimum wage increases as follows:
| Region | Current | 1/1/2024 | 1/1/2025 | 1/1/2026 |
| NYC (all 5 boroughs) | $17.00 | $18.55 | $19.10 | $19.65 |
| Nassau, Suffolk, Westchester | $17.00 | $18.55 | $19.10 | $19.65 |
| All other regions | $16.20 | $17.55 | $18.10 | $18.65 |
Wage Parity
With the increase in base minimum wage, the benefit portion of wage parity is decreasing as follows:
| Region | Current | 1/1/2024 and forward |
| NYC (all 5 boroughs) | $4.09 | $2.54 |
| Nassau, Suffolk, Westchester | $3.22 | $1.67 |
Metropolitan Commuter Transportation Mobility Tax
The “MTA tax” rate for the highest wage bracket with increase effective July 1, 2023, for employer doing business in New York City only.
Currently, employers in the Metropolitan Commuter Tax District paying over $437,500 in a quarter are assessed at an MCTMT tax rate of 0.34%. Effective July 1, 2023, employers in this wage bracket who engage in business in the five boroughs of New York City will have an increased tax rate of 0.60%.
For more details on the NY budget and its effect, check out our webinars New York’s New Budget: What It Means to You and New York’s New Budget: What It Means to Your Home Health Care Agency.
On June 12, 2023, NYC adopted a new rule effective July 12 raising app-based food delivery workers paid minimum wage to $17.96 per hour (not including tips). The new minimum wage will apply to workers with a pickup or delivery location in NYC.
Minimum wage for app-based food delivery workers is scheduled to rise to $18.96 on April 1, 2024, and to $19.96 on April 1, 2025.
Under bill HF 2, Minnesota becomes the latest state to create a state-wide paid family and medical leave program.
Effective January 1, 2026, nearly all Minnesota employers must begin withholding employee contributions and making employer contributions to the program. Effective for 2026, the total premium rate will be 0.7% of taxable wages, consisting of 0.4% for the medical leave portion and 0.3% for the family leave portion. Employers will be required to pay at least 50% of the premium, and they can withhold the remaining 50% from their employees.
Benefit payouts will also begin January 1, 2026, and will be available to eligible employees to bond with a new child, to address serious health conditions and pregnancies, for safety leave, and for family members’ military deployment. The number of weeks for which an employee can claim benefits under PFML is capped at 20 annually.
For more information, click here.
On May 24, Minnesota Governor Tim Walz signed into law a statewide earned paid sick and safe leave law (ESSL).
Effective January 1, 2024, all employees accrue up to 48 hours of ESSL annually. Paid sick and safe leave is accrued at 1 hour for every 30 hours worked.
Unused hours may be carried over by employees, but employers can cap accruals at 80 hours.
Reasons eligible employees may take ESSL include:
Employees must be given notice of their rights regarding ESSL by January 1, 2024, or when employment commences, whichever is later. If an employer has an employee handbook, an ESSL notice must be included.
Employee wage statements (pay stubs) must include the total number of earned sick and safe time hours accrued and available for use as well as the total number of earned sick and safe time hours used.
In addition, it is important to be aware the several localities in Minnesota already have local earned sick and safe leave ordinances. Employers must follow whichever law provides their employees with more benefits and protections.
Minnesota employers should take the time to review existing paid sick leave or PTO policies to ensure compliance with these new requirements.
For more information, click here.
On May 3, Maryland Governor Wes Moore signed bills to delay the start of Maryland Paid Family and Medical Leave program. Contributions to the program are postponed from October 1, 2023, to October 1, 2024. In addition, the start of benefit payouts is delayed from January 1, 2025, to January 1, 2026.
Amendments to the PFML law also cap program contributions at 1.2% of an employee’s wages up to the Social Security wage base and expands the definition of “family member” to include domestic partners.
For more information, click here.
Effective July 1, 2023, under SB 1718, Florida employers with 25 or more employees must use E-Verify.
E-Verify is the federal system that enables employers to confirm employees’ employment eligibility based on their Forms I-9 and checks for mismatches of names and Social Security numbers. Though voluntary under federal law, Florida employers will now have to enroll and verify their employees’ eligibility using the E-Verify online system. Employers must also certify on their first tax return for each calendar year that they are following this requirement.
Employers who fail to use E-Verify when needed at least 3 times in a 24-month period will be fined $1,000 per day and face license suspension.
The requirement will remain in effect until the federal government requires all employers to use E-Verify. Florida now joins the following states which mandate, or partially mandate, use of the system: Alabama, Arizona, Georgia, Massachusetts, Mississippi, North Carolina, South Carolina, Tennessee, and Utah.
State:
District of Columbia: Effective July 1, 2023, minimum wage will increase from $16.10 per hour to $17.00 per hour.
Nevada: Effective July 1, 2023, minimum wage will increase from $10.50 per hour to $11.25 per hour.
Oregon: Effective July 1, 2023, minimum wage will increase from $13.50 per hour to $14.20 per hour.
Local:
Alameda, CA: Effective July 1, 2023, minimum wage will increase from $15.75 per hour to $16.52 per hour.
Berkeley, CA: Effective July 1, 2023, minimum wage will increase from $16.99 per hour to $18.07 per hour.
Emeryville, CA: Effective July 1, 2023, minimum wage will increase from $17.68 per hour to $18.67 per hour.
Fremont, CA: Effective July 1, 2023, minimum wage will increase from $16.00 per hour to $16.80 per hour.
Los Angeles, CA: Effective July 1, 2023, minimum wage will increase from $16.04 per hour to $16.78 per hour.
Los Angeles County, CA: Effective July 1, 2023, minimum wage will increase from $15.96 per hour to $16.90 per hour.
Malibu, CA: Effective July 1, 2023, minimum wage will increase from $15.96 per hour to $16.90 per hour.
Milpitas, CA: Effective July 1, 2023, minimum wage will increase from $16.40 per hour to $17.20 per hour.
Pasadena, CA: Effective July 1, 2023, minimum wage will increase from $16.11 per hour to $16.93 per hour.
San Francisco, CA: Effective July 1, 2023, minimum wage will increase from $16.99 per hour to $18.07 per hour.
Santa Monica, CA: Effective July 1, 2023, minimum wage will increase from $15.96 per hour to $16.90 per hour.
West Hollywood, CA: Effective July 1, 2023, minimum wage will increase from $17.50 per hour to $19.08 per hour.
Montgomery County, MD: Effective July 1, 2023, minimum wage will increase from $15.65 per hour to $16.70 per hour.
Cook County, IL: Effective July 1, 2023, minimum wage will increase from $13.35 per hour to $13.70 per hour.
Tukwila, WA: Effective July 1, 2023, minimum wage will increase to $16.99 per hour for employers with 15 to 500 employees and $18.99 per hour for employers with over 500 employees.
This information is for educational purposes only, and not to provide specific legal advice. This may not reflect the most recent developments in the law and may not be applicable to a particular situation or jurisdiction.
Viventium Software Inc. is a SaaS-based human capital management solution that provides a remarkable user experience and award- winning software. Viventium provides flexible software and expert guidance so clients can be sure their payroll is done right.
Viventium offers specialized solutions in the health services markets which include home care agencies and skilled nursing facilities. Viventium Software supports all fifty of the United States with payroll and HR solutions.
Relax – you’re with Viventium.
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Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
VERSE 1
In the world of work, there’s a tale to be told, About overtime hours, and the payroll gold, A consistent paycheck, that’s the worker’s dream, But when it comes to overtime, it’s not as easy as it seems.
PRE-CHORUS
Oh, Susie worked hard in San Francisco town, But the rules around overtime, they had her feeling down, 42 hours this week, she gave her all, Now it’s time to calculate, let the numbers fall.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
VERSE 2
Exempt or non-exempt, the title they hold, Where they work, where you’re based, it’s all in the fold, California or New York, the laws they diverge, For payroll admins, it’s a never-ending surge.
PRE-CHORUS
Oh, the DOL’s website, a labyrinth to explore, State regulations galore, it’s quite a chore, Staying compliant, it’s a tricky art, Missing out on requirements can break your heart.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
BRIDGE
But here’s a method that can save the day, A payroll software, to keep errors at bay, Input the info right, integrate with ease, No more manual labor, no more overtime fees.
VERSE 3
Back to Susie’s story, she’s owed her due, According to FLSA, it seems we have a clue, $860 on the table, that’s what we’d say, But California’s got its rules, changing the way.
PRE-CHORUS
Oh, California says, hours past eight, Are overtime-eligible, don’t underestimate, Now Susie’s owed $900, that’s the decree, In this overtime puzzle, you gotta set it free.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
OUTRO
So when it’s overtime, and the rules entwine, Choose a payroll software, let it all align, Viventium’s the name, we’ve got the key, To make overtime calculations a breeze, you’ll see.
ENDING
Don’t overwork yourself, don’t you fret, With Viventium by your side, it’s a safe bet, Relax, you’re with us, in this overtime fight, With the right tools in hand, everything’s gonna be alright.
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
VERSE 1
In the world of care, where time slips away, Caregivers dedicate, every single day. But when the hours are missed, in the daily race, Retroactive pay, steps up to embrace.
PRE-CHORUS
A caregiver tired, at the week’s end, Forgot to log hours, a mistake to mend. Admins face the challenge, calculations to make, To set it right, for the caregiver’s sake.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
VERSE 2
Manual calculations, prone to a flaw, Dealing with shifts, odd hours, and the law. As your business grows, the cost takes flight, Automated solutions, shining bright.
PRE-CHORUS
Compliance is key, with FLSA’s might, Calculate and compensate, get it right. Avoid the audit’s gaze, fines and the cost, Retroactive pay, no longer lost.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
BRIDGE
Employee satisfaction, a crucial part, Resolve mistakes, a work of heart. Relationships flourish, in pay’s embrace, A payroll software, creating a trace.
VERSE 3
Star caregivers, valued and strong, Retention and recruiting, where they belong. Automated solution, a total pay dance, Establish your business, a work-life romance.
PRE-CHORUS
A self-winding watch, Viventium’s grace, Optimizing payroll, in every case. No more struggles, in the payroll game, In it with you, time and time again.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
OUTRO
As your business grows, in the hustle and fight, Viventium by your side, making it right. No more worries, in the payroll chain, In it with you, time and time again.
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
VERSE 1
In the world of business, we all aim to thrive, Year after year, our dreams taking flight. But as we soar higher, we start to see, More money, more problems, just like B.I.G. Outgrowing our shell, it’s an exciting phase, But it brings with it some challenging days. Solutions we had, now show their flaws, As we push the boundaries, breaking through the walls.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
VERSE 2
Employees across states, in different localities, Tax laws aplenty, creating complexities. Our old software’s limits, we’ve begun to see, Scaling up our business, we need to break free. Calculating pay and taxes, where it all begins, Errors in this process, lead to countless sins. Employees rely on us, trust in our might, To withhold what’s needed, get it just right.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
BRIDGE
Taxes, they’re not simple, that’s for sure, A world of complexity, there’s always more. But Viventium stands with us, in this fight, Geo Tax, our ally, making everything right.
VERSE 3
CPAs may struggle, and admins too, Keeping up with taxes, what can they do? The rules keep changing, it’s hard to keep pace, But Viventium’s here, in this challenging space.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
OUTRO
So relax, dear business, and set your mind free, With Geo Tax on our side, we’re the best that we can be. Viventium’s got us, in this tax-filled fight, No more worries, no more sleepless nights.
REPEAT CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
VERSE 1
In the world of admin tasks, where changes often arise, There’s a tool that’s been a savior, under office fluorescent skies. With flexibility and precision, it eases their daily strife, Let’s sing about this feature, it’s the pulse of our work life.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
VERSE 2
Admins wear many hats, in their daily grind, Sometimes they need to adjust, leave no errors behind. Adding extra hours, bonuses, or fixing pay, They need a simple method, to make it all okay.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
BRIDGE
Custom views and filters, tailor it to your need, Focus on the important, no need for needless speed. A hundred-dollar bonus, a few clicks and it’s in flight, Admins get it done, making sure it’s right.
VERSE 3
In the admin’s world, where numbers have their say, This tool steps in gracefully, making tasks less gray. An interface so intuitive, like an Excel sheet, Changing data effortlessly, making work complete.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
OUTRO
So here’s to Payroll Grids, in our song of praise they gleam, For admins working diligently, they fulfill a dream. In the world of office hustle, they bring much-needed light, Let’s tip our hats to this tool, and its invaluable might.
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
VERSE 1
In the world of payroll, a daily task we face, Admins work hard, in this complex space, They handle policies, with attention and care, But there’s a solution that’s beyond compare.
PRE-CHORUS
Oh, payroll admins, your role’s crucial and true, But there’s a tool we’ve got, just for you, Let’s explore rule-based automation, my friend, With Viventium, your tasks will gently mend.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
VERSE 2
Standardize policies, that’s the key, For tenure, role, union status, you’ll see, PTO, bonuses, pay rates defined, Automation makes your workload more aligned.
PRE-CHORUS
Oh, payroll admins, the burden’s a load, But rule-based automation lightens the road, No more tiresome chores, no more dread, With Viventium, it’s smoother ahead.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
BRIDGE
In the world of payroll, where tasks repeat, We’ve got the solution, it’s oh so neat, “If this, then that,” it’s simple and sly, With Viventium by your side, you’ll reach for the sky.
VERSE 3
Tenure-based PTO, a common request, With Viventium, it’s passed the ultimate test, Set it up once, and then you’ll see, Automation handles the chore, oh so free.
PRE-CHORUS
Oh, payroll admins, take a breath, take a pause, With Rule-Based Automation, you’ll find no flaws, It’s easy, it’s simple, no programming in sight, Viventium’s got you covered, day and night.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
OUTRO
So if you’re a payroll admin, feeling the weight, Let Viventium’s Rule-Based Automation be your fate, No more worries, no more strife, With Viventium, you’ll transform your work life.
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
VERSE 1
In the world of business, it’s a complex game, With factors and figures, it’s never the same. Decisions are key, they’ll determine your fate, So listen up closely, don’t be a bit late.
PRE-CHORUS
Gather your data, don’t let it fade, In the depths of spreadsheets, don’t let it cascade. Your HCM software, is it up to the task? To capture and store, to help you unmask.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
VERSE 2
Once the data’s collected, it’s time to report, But it can be daunting, that’s the common retort. Pre-built solutions, they’re your guiding light, Turning raw data into visions so bright.
PRE-CHORUS
No more manual hours, no errors in sight, With report library’s might, everything’s right. Payroll summaries, tax liabilities, and more, All in a flash, you’ll have what you adore.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
BRIDGE
Viventium’s here, with a passion so true, Constantly improving, for folks just like you. A Report Library, a gift from the stars, For data-driven dreams, it’ll take you far.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
OUTRO
So remember this lesson, in the business terrain, It’s all ’bout decisions, don’t let ’em wane. With data as your guide, and Viventium’s grace, You’ll conquer the challenges you’ll face.
