The larger the organization, the more complex the payroll process typically is and the more likely there will be changes from one pay day to the next. Practice Tip: Here are a few factors to consider when evaluating frequency of pay days and the associated pay periods: WAC 296-126-023 and WAC 296-128-035 demonstrate the requirements for monthly pay periods: Should the worker become ill or have a personal emergency that requires that they leave work early, there must be a method established to capture this leave information in a subsequent pay period. This presents an internal control concern, since there is no time to certify timesheet activity for the last day of worker activity.
![spreadsheet payroll expenses hourly monthly director spreadsheet payroll expenses hourly monthly director](https://www.excel-templates.net/wp-content/uploads/2020/08/Employee-Salary-Calculator.jpg)
Likewise, for those entities that pay on a monthly pay period, the timesheet would be remitted on the same day that the employee is working. For example, if your agency uses semi-monthly pay periods (the first pay period covering the first day of the month to the 15th and the second pay period covering the 16th to the last day of the month), you must pay wages no later than the 25th day of the current month for the first pay period, and no later than the 10th day of the following month for the second pay period. WAC 296-126-023 and WAC 296-128-035 provide guidance on payment intervals. These payment intervals are established individually by each local government entity and can be monthly, bi-monthly, bi-weekly, or weekly, but they may be no less frequent than monthly. This lag allows the agency time to verify the accuracy of timesheet data, prepare payroll checks, and distribute pay to the employees electronically or by physical checks. There is typically a lag of a few days to a week between the end of the pay period and the pay day when employees receive their paychecks. The rest of the information on the rest of this page pertains specifically to employees, and not independent contractors.Ī pay period is a defined time frame during which employees perform work and for which the employees will receive a paycheck.Ī pay day is a specific day or date established by the employer on which wages are paid for hours worked during a pay period. Washington Department of Labor and Industries: Independent Contractor Guide.
![spreadsheet payroll expenses hourly monthly director spreadsheet payroll expenses hourly monthly director](https://rancholasvoces.com/wp-content/uploads/2020/05/budget-spreadsheet-template-excel-monthly-budget-excel-free-monthly-spreadsheet-templates.jpg)
Department of Labor: FLSA Advisor – Independent Contractors Internal Revenue Service: Independent Contractor (Self-Employed) or Employee? The legislature intends that public employers be prohibited from misclassifying employees, or taking other action to avoid providing or continuing to provide employment-based benefits to which employees are entitled under state law or employer policies or collective bargaining agreements applicable to the employee's correct classification. RCW 49.44.160 speaks directly to this issue: The results can be substantial penalties and interest on unpaid taxes and benefits. If an independent contractor is hired and later determined to be an employee of the organization, it can lead to significant compliance issues with federal and state laws, as well as local policies adopted to provide protections and benefits to workers. A worker is your employee if you have the right to control their work, while an independent contractor is usually hired to perform specific tasks with a contractual obligation to complete the work within a specified timeframe with little to no control over how they perform the work. Generally speaking, the answer revolves around the amount of control the employer has over the worker. There are many factors that help determine whether a worker is an employee or an independent contractor. This analysis is important, as many local governments will hire “independent contractors” to perform services but then treat the individuals as employees. The distinction will affect withholding requirements, minimum wage requirements, benefits, and more. For payroll purposes, it is important to determine whether the individual hired is an employee or an independent contractor under the lens of both state and federal employment law.
![spreadsheet payroll expenses hourly monthly director spreadsheet payroll expenses hourly monthly director](http://www.sampletemplatess.com/wp-content/uploads/2017/11/Monthly-Expenses-Spreadsheet-Template-Excel.jpg)
Local governments will frequently hire independent contractors to perform work. This is the starting point for determining what are considered "wages" and what the federal tax requirements are for both the employee and the employer. The Internal Revenue Service (IRS) Publication 15 (Circular E), Employer’s Tax Guide, which is updated each year, is an essential reference tool.