Handling & Recouping Payroll Overpayments 2018

Topics

• The impact of overpayments for hourly employees versus salaried employees
• Review of different types of overpayments from regular pay to non-cash items, such as laptops, given to employees
• The tax implications of overpayments made in a current and/or a prior tax year
• The IRS "claim of right rule"
• Employee loans and advances – and how to handle them
• What special state and federal laws should be considered when collecting overpayments
• Special year end reporting concerns for employees that have been overpaid
• What are the best methods of repayment

Who should Attend

• HR Professionals
• Business Owners
• Finance Professionals
• Payroll Professionals
• Book keepers
• Managers
• Accounting Professionals