IRS & FLSA STANDARDS HUB — PAYROLL DESK
Payroll & Labor Standards Hub
Authoritative technical deep-dives on statutory US labor laws and IRS tax withholding codifications.
FLSA 29 U.S.C. § 207
Read FLSA Overtime Guide →
FLSA Overtime Regulations Standard
Mandatory 1.5× regular-rate calculation, non-discretionary bonus inclusion, and exempt duties tests.
IRS PUBLICATION 15
Read IRS Circular E Guide →
IRS Circular E Tax Withholding Standard
Federal income tax withholding tables, Form W-4 allowances, and quarterly Form 941 reconciliations.
26 U.S.C. § 3101 / § 3301
Read FICA/FUTA Guide →
FICA & FUTA Employer Taxes Standard
Social Security 6.2% wage cap ($168,600), Medicare 1.45%, and net FUTA 0.6% credit reductions.
FASB ASC 710
Read ASC 710 Guide →
ASC 710 Compensated Absences & PTO
Balance sheet recognition of vested PTO liabilities, paid sick leave, and accrued payroll expense.