#payroll
Payroll
Payroll management, processing, and compliance for businesses of all sizes
Fitness Studio and Personal Trainer Bookkeeping: Deferred Revenue, Instructor Pay, and the KPIs That Matter
Prepaid training packages are a liability, not income — how fitness studios should use deferred revenue accounting, classify instructors under the FLSA economic-reality test, and track the KPIs, like the 70–75% class utilization benchmark, that separate profitable studios from struggling ones.
Section 125 Cafeteria Plan Nondiscrimination Testing: A 2026 Guide for Small Businesses
Section 125 cafeteria plans must pass three IRS nondiscrimination tests each year — eligibility, benefits and contributions, and the 25% key employee concentration test. This guide covers the 2026 thresholds ($220,000 officer and $160,000 HCI compensation, $3,400 FSA and $7,500 DCAP limits), what a failed test costs your top earners, and when a Simple Cafeteria Plan under Section 125(j) lets employers with 100 or fewer employees skip testing entirely.
The 2026 SIMPLE IRA Two-Tier Contribution Limits: $17,000 vs. $18,100 Explained
For 2026 the standard SIMPLE IRA elective deferral limit is $17,000, but employers with 25 or fewer employees (or 26-100 that raise their match) get an enhanced $18,100 limit under SECURE 2.0 — and a rounding quirk means the enhanced-tier catch-up contribution is actually lower than the standard one.
Social Security Wage Base 2026: Budgeting for the Jump to $184,500
The 2026 Social Security wage base rises to $184,500 from $176,100, pushing the maximum employer-side Social Security tax per employee up $520.80 to $11,439, and resets to zero separately for every employer a highly paid employee joins mid-year.
2026 State Minimum Wage Increases: A Small Employer's Budgeting Guide
Nineteen states raised their minimum wage on January 1, 2026, and Florida steps up to $15.00 on September 30. This guide covers which rate applies when federal, state, and local minimums overlap, how tipped-wage and exempt-threshold rules shift alongside the headline number, and how to budget for the pay-compression ripple effect across your wage ladder.
The New "Super Catch-Up" for Ages 60-63: An Extra $11,250 in Your 401(k) for 2026
Under SECURE 2.0, workers who turn 60-63 in 2026 can defer up to $35,750 into a 401(k) — but anyone whose prior-year FICA wages topped $150,000 must make the entire catch-up as Roth, and loses it entirely if their plan lacks a Roth option.
ADP vs. Gusto vs. Paychex: Which Payroll Provider Fits Your Small Business?
A head-to-head comparison of ADP, Gusto, and Paychex on real pricing — base fees, per-employee rates, setup and per-run add-ons — plus tax filing coverage, support models, IRS penalty exposure, and a four-question framework for matching a payroll provider to your headcount and growth plans.
DOL Overtime Rule Reversal: What the $684 Salary Threshold Means for Small Employers
The DOL formally vacated the 2024 overtime rule on May 14, 2026, reverting the federal exempt salary threshold to $684/week ($35,568/year); small employers who reclassified staff in 2024 should re-check duties tests and state thresholds before undoing anything.
Earned Wage Access Laws by State: A 2026 Guide for Small Employers
A dozen states now have earned wage access laws as of 2026, and the CFPB reversed its own TILA guidance in December 2025 — employer-sponsored EWA tied to verified wages is currently the lower-risk path, while California classifies direct-to-consumer EWA as a loan outright.
Paying Unbanked Employees: A Payroll Card Compliance Guide
Federal Regulation E (12 CFR § 1005.18) and more than 20 state paycard statutes require employers to offer unbanked employees a fee-free payment alternative, obtain genuinely voluntary consent, and guarantee at least one no-fee full-balance withdrawal per pay period.
Payroll Tax Deposit Lookback Period: Monthly vs Semiweekly Depositor Guide
The IRS payroll tax deposit lookback period runs from July 1 of the second preceding year through June 30 of the prior year; employers reporting $50,000 or less in that window deposit monthly, those above it deposit semiweekly, and accumulating $100,000 or more in liability on a single day triggers a next-day deposit requirement and semiweekly status through the following year.
The SECURE 2.0 Student Loan 401(k) Match: A Small Employer's Guide to Section 110
SECURE 2.0 Section 110 lets employers match 401(k), 403(b), SIMPLE IRA, or governmental 457(b) contributions based on an employee's student loan payments instead of elective deferrals, and plan sponsors adopting the feature must formally amend their plan documents by December 31, 2026.