Author: Eric Gregory

With all of the payroll complexities that employers face, it is no surprise that a special set of rules that applies to only a small category of employees is frequently overlooked. Often, to the surprise of payroll and human resources staff, special Federal Insurance Contributions Act (“FICA,” composed of Social Security and Medicare taxes), Federal …

Continue reading “The IRS and the FICA, FUTA and Federal Income Tax Traps for Employers with Non-Resident Alien Employees”