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Federal and California State Payroll Tax Responsibilities of Employers
Taxation Law Section
Credit(s):
1.25 Legal Specialization in Taxation Law
1.25 Participatory MCLE Credits
This presentation provides a general overview of what are payroll taxes and the responsibilities that employers have with respect to both Federal and California State Payroll Taxes. The general outline of the presentation is the following:
When do you have payroll taxes?
What are payroll taxes?
Filing Requirements
Penalties
Collections and the Trust Fund Recovery Penalty
The presentation will first go over the classification of employees vs. contractors. It is important for a business owner /employer to understand and distinguish clearly who is an employee and contractor. We will cover both federal and state worker classification laws and rulings. It is not always initially clear whether a worker should be classified as an employee or as a contractor. The goal of this section is to help viewers better understand how to classify workers and know whether payroll tax responsibilities apply.
The presentation next covers what are payroll taxes, both federal and state. I will describe each of the payroll taxes; including what they are for and determining how much needs to be withheld from employee paychecks. Apart from the withholding responsibility that employers may have, we will also cover the filing requirements that employers have with respect to payroll taxes.
The next section will cover what happens when employers run afoul of their withholding, deposit and or filing requirements. This section covers the associated penalties, including penalties for failure to file, failure to pay and late deposit. I will also go over how to challenge these penalties. The final section will cover how to deal with both federal and state collections to address delinquent past due payroll tax liabilities. This section will cover repayment options and the importance of the trust fund recovery penalty. I will cover what is the trust fund recovery penalty, how it assessed and how they determine who is responsible for it.
1.25 Legal Specialization in Taxation Law
1.25 Participatory MCLE Credits
All
Standard
Non-Member
$81.25
CLA Member
$56.25
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We are committed to accessibility! All OnDemand programs after January 1, 2022 include closed captioning. To request closed captioning for a program older than January 1, 2022, send us a note at accessibility@calawyers.org or contact us at 916-516-1760 for assistance.
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