--- title: Machen McChesney Blog | Payroll, HR & Benefits (8) description: Payroll, HR & Benefits | (8) --- [Family of Services](http://machenmcchesney.com/about-us/family-of-companies/)  |  [CPA & Business Advisory](http://machenmcchesney.com)  |  [Payroll, HR & Benefits](http://focuspaysolutions.com/)  |  [Wealth Management](http://machenmcchesney.com/services/financial-planning-and-wealth-mangement-services/) Auburn-Opelika (334) 887-7022 | Montgomery (334) 244-8900 [![mm-re-cobrand-fd-blues](https://info.machen.cpa/hs-fs/hubfs/mm-re-cobrand-fd-blues.png?width=279&height=100&name=mm-re-cobrand-fd-blues.png)](http://machenmcchesney.com) Search this site on Google Search Google Search this site on Google Search Google - [Client Portal](https://machenmcchesney.sharefile.com/Authentication/Login) - [1040 Electronic Organizer](https://www.my1040data.com/account/login/HT7902990) - [LinkedIn](https://www.linkedin.com/company/675439?trk=tyah&trkInfo=idx%3A1-1-1%2CtarId%3A1424436970395%2Ctas%3Amachen+mcchesney) - 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[Benefits](http://machenmcchesney.com/careers/benefits/) - [Our Stories](http://machenmcchesney.com/careers/our-stories/) - [Current Openings](http://machenmcchesney.com/careers/current-openings-send-resume/) - [Accounting Internship Opportunities](http://machenmcchesney.com/careers/students/) - Contact Us - [Auburn-Opelika Office](http://machenmcchesney.com/contact-us/contact-us-auburn-office/) - [Montgomery Office](http://machenmcchesney.com/contact-us/contact-us-montgomery-office/) # Returning Value Blog ## [Failure to Return Company Property: What Are the Payroll Rules?](https://info.machen.cpa/blog/failure-to-return-company-property-what-are-the-payroll-rules) ![](https://info.machen.cpa/hubfs/738%20Becky%20Snedigar%20WEB%20Image%20250x350.jpg) Posted by [Becky Snedigar](https://info.machen.cpa/blog/author/becky-snedigar) on Mar 22, 2021 [![](https://info.machen.cpa/hubfs/employee%20retunring%20office%20items-1210151909-1.jpeg)](https://info.machen.cpa/blog/failure-to-return-company-property-what-are-the-payroll-rules) It's not uncommon for employers to entrust company property to employees, such as: - Office keys. - Building entrance badges. - Uniforms. - Computers/laptops. - Cellphones. - Vehicles. - Job-specific tools or equipment. If the employee terminates and does not return the property, you may be tempted to hold back their final pay until they return the item. However, withholding the employee's final paycheck is against the law. [Full Story](https://info.machen.cpa/blog/failure-to-return-company-property-what-are-the-payroll-rules) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [Why You Need a Payroll Continuity Plan](https://info.machen.cpa/blog/why-you-need-a-payroll-continuity-plan) ![](https://info.machen.cpa/hubfs/Amber%20Cochran%202025%20update%20.jpg) Posted by [Amber Cochran Saxon](https://info.machen.cpa/blog/author/amber-malik) on Feb 11, 2021 [![](https://info.machen.cpa/hubfs/Payroll-1145882040-1.jpeg)](https://info.machen.cpa/blog/why-you-need-a-payroll-continuity-plan) Payroll is a mission-critical function — one that must be done even amid disasters or emergencies, such as: [Full Story](https://info.machen.cpa/blog/why-you-need-a-payroll-continuity-plan) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [Subcontractor vs. Independent Consultant vs. Employee](https://info.machen.cpa/blog/subcontractor-vs.-independent-consultant-vs.-employee) ![](https://info.machen.cpa/hubfs/738%20Becky%20Snedigar%20WEB%20Image%20250x350.jpg) Posted by [Becky Snedigar](https://info.machen.cpa/blog/author/becky-snedigar) on Jan 13, 2021 [![](https://info.machen.cpa/hubfs/Human%20Resources-1140136185-1.jpeg)](https://info.machen.cpa/blog/subcontractor-vs.-independent-consultant-vs.-employee) We often hear our clients or other government contractors use "subcontractor" and "independent consultant" interchangeably; however, they are not synonymous. Sometimes we hear independent consultants being referred to as "1099s," which is a misnomer because 1099s will be issued to both unless the subcontractor is an S or C Corporation. An individual may be working for a company as an independent consultant but based on Department of Labor Fair Labor Standards Act (FLSA) guidelines; they may actually be determined to be an employee. It is vital to differentiate and classify the worker correctly, or there may be fines and penalties. [Full Story](https://info.machen.cpa/blog/subcontractor-vs.-independent-consultant-vs.-employee) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [Can the COVID-19 Vaccine Be Mandatory?](https://info.machen.cpa/blog/can-the-covid-19-vaccine-be-mandatory) ![](https://info.machen.cpa/hubfs/Amber%20Cochran%202025%20update%20.jpg) Posted by [Amber Cochran Saxon](https://info.machen.cpa/blog/author/amber-malik) on Dec 16, 2020 [![](https://info.machen.cpa/hubfs/COVID-19%20Vaccine%201285369487-1.jpeg)](https://info.machen.cpa/blog/can-the-covid-19-vaccine-be-mandatory) As COVID-19 vaccines become available, employers may require vaccines before employees return to the worksite if the employer believes that failure to be vaccinated constitutes a direct threat to other employees. With the virus still rampant, it's easily transmitted. [Full Story](https://info.machen.cpa/blog/can-the-covid-19-vaccine-be-mandatory) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [The 2021 "Social Security Wage Base" Is Increasing](https://info.machen.cpa/blog/the-2021-social-security-wage-base-is-increasing) ![](https://info.machen.cpa/hubfs/738%20Becky%20Snedigar%20WEB%20Image%20250x350.jpg) Posted by [Becky Snedigar](https://info.machen.cpa/blog/author/becky-snedigar) on Nov 12, 2020 [![](https://info.machen.cpa/hubfs/Social%20Security%20wage%20base%20increase%201193834793.jpeg)](https://info.machen.cpa/blog/the-2021-social-security-wage-base-is-increasing) If your small business is planning for payroll next year, be aware that the "Social Security wage base" is increasing. [Full Story](https://info.machen.cpa/blog/the-2021-social-security-wage-base-is-increasing) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [Handling HR and Payroll for Remote Employees](https://info.machen.cpa/blog/handling-hr-and-payroll-for-remote-employees) ![](https://info.machen.cpa/hubfs/Amber%20Cochran%202025%20update%20.jpg) Posted by [Amber Cochran Saxon](https://info.machen.cpa/blog/author/amber-malik) on Oct 12, 2020 [![](https://info.machen.cpa/hubfs/remote%20employee%20-%201173259113.jpeg)](https://info.machen.cpa/blog/handling-hr-and-payroll-for-remote-employees) If your remote employees live in the state where your business is located, you must follow federal employment laws plus your state's employment rules. But if your remote employees live in a different state from where you conduct business, you must comply with federal employment laws plus the labor laws for each state in which your employees reside. This applies to all areas of employment, including hiring, performance management, payroll, and employee benefits. [Full Story](https://info.machen.cpa/blog/handling-hr-and-payroll-for-remote-employees) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [Employee Benefits and Furloughs](https://info.machen.cpa/blog/employee-benefits-and-furloughs) ![](https://info.machen.cpa/hubfs/738%20Becky%20Snedigar%20WEB%20Image%20250x350.jpg) Posted by [Becky Snedigar](https://info.machen.cpa/blog/author/becky-snedigar) on Oct 06, 2020 [![](https://info.machen.cpa/hubfs/Furloughs-1216726186-1.jpeg)](https://info.machen.cpa/blog/employee-benefits-and-furloughs) The pandemic has thrown businesses into a never-before-seen scenario that has upended how they operate. Many businesses that were thriving before the pandemic now find themselves having to make difficult decisions, including whether to furlough or lay off employees. This task is not as simple as cutting payroll. Other factors must be considered. For example, furloughed employees are treated differently than laid-off employees when it comes to employee benefits. [Full Story](https://info.machen.cpa/blog/employee-benefits-and-furloughs) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [Employers Have Questions and Concerns About Deferring Employees' Social Security Taxes](https://info.machen.cpa/blog/employers-have-questions-and-concerns-about-deferring-employees-social-security-taxes) ![](https://info.machen.cpa/hubfs/Amber%20Cochran%202025%20update%20.jpg) Posted by [Amber Cochran Saxon](https://info.machen.cpa/blog/author/amber-malik) on Sep 15, 2020 [![](https://info.machen.cpa/hubfs/Income%20Tax%20-483960299-1.jpeg)](https://info.machen.cpa/blog/employers-have-questions-and-concerns-about-deferring-employees-social-security-taxes) The IRS has provided guidance to employers regarding the recent presidential action to allow employers to defer the withholding, deposit, and payment of certain payroll tax obligations. [Full Story](https://info.machen.cpa/blog/employers-have-questions-and-concerns-about-deferring-employees-social-security-taxes) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [Your Guide to Local Income Taxes](https://info.machen.cpa/blog/your-guide-to-local-income-taxes) ![](https://info.machen.cpa/hubfs/Amber%20Cochran%202025%20update%20.jpg) Posted by [Amber Cochran Saxon](https://info.machen.cpa/blog/author/amber-malik) on Aug 26, 2020 [![](https://info.machen.cpa/hubfs/State%20tax-140268620-1.jpeg)](https://info.machen.cpa/blog/your-guide-to-local-income-taxes) Local income taxes are imposed by local governments, such as cities, counties, or school districts. They are used to fund various locally provided services, such as schools, parks, social services, law enforcement, transportation, and community-improvement programs.   [Full Story](https://info.machen.cpa/blog/your-guide-to-local-income-taxes) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) ## [DOL Releases New Guidance on Employee Leaves](https://info.machen.cpa/blog/dol-releases-new-guidance-on-employee-leaves) ![](https://info.machen.cpa/hubfs/738%20Becky%20Snedigar%20WEB%20Image%20250x350.jpg) Posted by [Becky Snedigar](https://info.machen.cpa/blog/author/becky-snedigar) on Aug 07, 2020 [![](https://info.machen.cpa/hubfs/Leave-1174783696-1.png)](https://info.machen.cpa/blog/dol-releases-new-guidance-on-employee-leaves) The pandemic has affected both employers and employees, and everyone is trying to figure out how to work under new situations and new rules. The Fair Labor Standards Act, the Family and Medical Leave Act, and the Families First Coronavirus Response Act are all governing workplace rights and responsibilities, and the new DOL guidance will help everyone understand them. [Full Story](https://info.machen.cpa/blog/dol-releases-new-guidance-on-employee-leaves) Posted in [Payroll, HR & Benefits](https://info.machen.cpa/blog/topic/payroll-hr-benefits) [Previous](https://info.machen.cpa/blog/topic/payroll-hr-benefits/page/7) [Next](https://info.machen.cpa/blog/topic/payroll-hr-benefits/page/9) Search this site on Google Search Google ### Recent Posts ### Subscribe to Blog ### Posts by Category - [Business Tax (356)](https://info.machen.cpa/blog/topic/business-tax) - [Business Advisory (240)](https://info.machen.cpa/blog/topic/business-advisory) - [Payroll, HR & Benefits (124)](https://info.machen.cpa/blog/topic/payroll-hr-benefits) - [Audit & Assurance (113)](https://info.machen.cpa/blog/topic/audit-assurance) - [Accounting & Outsourcing (81)](https://info.machen.cpa/blog/topic/accounting-outsourcing) - [Individual Tax (75)](https://info.machen.cpa/blog/topic/individual-tax) - [Tax Planning (33)](https://info.machen.cpa/blog/topic/tax-planning) - [Tax Updates (25)](https://info.machen.cpa/blog/topic/tax-updates) - [Retirement & Wealth Management Planning (18)](https://info.machen.cpa/blog/topic/retirement-wealth-management-planning) - [Taxation (15)](https://info.machen.cpa/blog/topic/taxation) - [Alerts (13)](https://info.machen.cpa/blog/topic/alerts) - [Business Valuation (11)](https://info.machen.cpa/blog/topic/business-valuation) - [News & Events (11)](https://info.machen.cpa/blog/topic/news-events) - [Tax News (11)](https://info.machen.cpa/blog/topic/tax-news) - [Individual Tax Planning (10)](https://info.machen.cpa/blog/topic/individual-tax-planning) - [Not For Profit (10)](https://info.machen.cpa/blog/topic/not-for-profit) - [Retirement Planning (9)](https://info.machen.cpa/blog/topic/retirement-planning) - [Estate Planning (8)](https://info.machen.cpa/blog/topic/estate-planning) - [Manufacturing Industry Insights (7)](https://info.machen.cpa/blog/topic/manufacturing-industry-insights) - [Individuals (1)](https://info.machen.cpa/blog/topic/individuals) - [Insider (1)](https://info.machen.cpa/blog/topic/insider) - [Professional Standard News (1)](https://info.machen.cpa/blog/topic/professional-standard-news) see all [![Returning\_Value](https://info.machen.cpa/hs-fs/file-2504250850-jpg/Machen-Blog-Image/Returning_Value.jpg)](http://machenmcchesney.com/about-us/mission-and-values/) - [![AICPA](https://machenmcchesney.com/img/logos/aicpa.jpg)](https://www.aicpa-cima.com/) - [![NACVA](https://machenmcchesney.com/img/logos/nacva.jpg)](http://www.nacva.com/) - ![2026 INSIDE Public Accounting Top 400](https://machenmcchesney.com/img/2026-ipa-top-400.jpg) - ![2026 Best of Auburn-Opelika](https://machenmcchesney.com/img/2026-best-of-auburn-opelika.jpg) - [![2025 Best of OA](https://machenmcchesney.com/img/2025-best-of-oa.jpg)](https://oanow.com/exclusive/readerschoice/ballot-2025/) - ![2026 Best of OA Winner](https://machenmcchesney.com/img/2026-best-of-oa-winner.jpg) - [![2025 Accounting Today Regional Leaders](https://machenmcchesney.com/img/2025-accounting-today-regional-leaders.jpg)](https://www.accountingtoday.com/) - [![ClearlyRated Best of Accounting](https://machenmcchesney.com/img/2024-best-of-accounting.jpg)](https://www.clearlyrated.com/accounting) - [![ClearlyRated Best of Accounting Employee](https://machenmcchesney.com/img/2024-best-of-accounting-employee.jpg)](https://www.clearlyrated.com/accounting) 1820 East University Drive, Auburn, AL 36830 | Tel: (334) 887-7022 | Fax: (334) 887-7221 1761 Taliaferro Trail, Montgomery, AL 36117 | Tel: (334) 244-8900 | Fax: (334) 364-0927 † This is not a CPA firm. \* Assurance, attest, and audit services provided by Frazier & Deeter, LLC. “Frazier & Deeter” is the brand name under which Frazier & Deeter, LLC\* and Frazier & Deeter Advisory, LLC† and its subsidiary entities provide professional services. 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