Payroll Updates



PAYROLL CURRENTLY Issue 9 is now available. The current issue, dated September 4, 2020, covers the latest federal payroll compliance developments and much more. Highlights include:
IRS Issues Guidance on Deferring Payroll Taxes. The IRS issued guidance that allows employers to defer the withholding and depositing of the employee share of social security tax on applicable wages paid between September 1, 2020, and December 31, 2020.

IRS Provides Guidance on Filing Form 941-X for Second Quarter of 2020. The IRS provided guidance on filing Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund, for the second quarter of 2020.

IRS Says Employers Do Not Need to Take Action for Failure to Deposit Penalty Notices for COVID-19 Credits. The IRS said the notice was only sent to a small number of employers that reduced their tax deposits in anticipation of claiming COVID-19-related credits.

Virgin Islands Still Faces Potential FUTA Credit Reduction for 2020. The U.S. Department of Labor released its updated list of potential FUTA credit reduction states for 2020.



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As all of us navigate this health crisis, we want to ensure that you continue to have access to the tools and resources that can help you do your job better and advance your organization through this unprecedented time.  

Please visit our COVID-19 Payroll Resource Center for ongoing information about COVID-19 and how it is affecting payroll compliance, including links to APA resources, education links, and government agency websites of interest to payroll professionals. You can also sign up to receive Pay News Now, a free electronic news digest which will deliver important payroll news straight to your inbox.

We at APA wish you the best.  Please feel free to contact us with any questions at (210) 224-6406, M-F, 8 a.m. – 5 p.m. CT.

From all of us here at APA,


Dan Maddux
Executive Director