Third Party Sick Pay 2014

Key Topics

• When is the third party not the employer`s agent and when are they
• What is third party sick pay
• When is third party sick pay taxable for income tax
• How does the status of the employer`s agent affect the taxation and reporting of third party sick pay
• When is third party sick pay nontaxable
• When is third party sick pay taxable for FICA and FUTA
• What happens to the taxation if the employee pays a portion of the premium
• Who reports the payments for third party sick pay for such forms as the 941 and W-2

Who should Attend

• Human Resources
• Payroll Professionals
• Business Owners
• Accounting Personnel
• Attorneys, or any individual or entity that must deal with the complexities and technicalities of ensuring compliance within the payroll process
• Lawmakers