About Michele Bossart

Michele Bossart has a vast knowledge of the payroll world, and she shares it freely with American small business owners on Patriot Software's Payroll Blog. Because she's a giver.

Author Archive | Michele Bossart

Learn about Social Security tax, who it benefits, and how much to withhold.

What Is Social Security Tax?

When you have employees, there are several taxes you must withhold from their wages or pay yourself. Social Security tax is one of these employment taxes.

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Pay Frequency

What Does Pay Frequency Mean?

When you have employees, you need to run payroll so they can receive their wages. Before paying employees, you need to decide on a pay frequency. Your industry, the number of employees you have working for you, the type of workers you have, and legal requirements determine your pay frequency. But first, what does pay […]

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Learn about state income tax

An Overview of State Income Tax

Most employee wages are subject to two types of income tax withholding: federal income tax and state income tax. While federal income tax applies to all employees and the same rules apply nationwide, state income tax is different. State income tax has a unique setup in every state.  

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What Is a Part-time Employee?

What Is a Part-Time Employee?

As a small business owner, you might not want to hire full-time employees for every position. You may decide to hire a part-time employee instead. What is a part-time employee? Find out what generally constitutes part-time hours, the advantages of hiring part-time employees, and rules you need to know.

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Flexible work arrangements let employees have more power over when and where they work.

The Basics of Flexible Work Arrangements

Flexibility to balance work and life is a very important aspect of job satisfaction to 53% of employees. What are you doing to help employees improve their work-life balance? When employees are confined to rigid work hours or a single work location, some will search for a job with more flexibility. Some businesses can combat […]

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What you should know about employee payroll records.

What Employers Should Know About Employee Payroll Records

You have to keep a lot of records when you run a business. When you have employees, you must keep even more records, including payroll records. It is important to keep your payroll records correctly. You need to know what documents to keep, where to keep them, and how long you should have them. Discover […]

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how much does FICA take out of paychecks for employee's payroll taxes picture of money bag

What Is FICA, and How Much Is FICA Tax?

When you’re a business owner, you are in charge of making sure your employees get paid. Legally paying your employees means withholding money for different employment taxes, like FICA tax. What is FICA, and how much is FICA tax?

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What is COBRA continuation coverage of health insurance

What Is COBRA Continuation Coverage?

As your business grows and you hire more employees, your employer responsibilities expand, too. Once you get to 20 full-time equivalent employees and offer a group health plan, you need to know about COBRA—or the Consolidated Omnibus Budget Reconciliation Act. So, what is COBRA? What are the COBRA requirements? What do you have to do […]

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What to do when W-2 returned to employer picture of mailbox

What to Do With a Form W-2 Returned to Employer

Every year, you are required to send Form W-2 to employees by the January 31 Form W-2 filing deadline. Hopefully, those forms will get to your employees. But, some forms might come back to you as undeliverable, especially if you have incorrect employee addresses on file. What should you do with Forms W-2 returned to […]

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Common Form W-2 mistakes like a handwritten W-2 form.

Common Form W-2 Errors (Like a Handwritten W-2)

Form W-2 errors are never a good thing. You may cause more work for yourself, delay tax returns and refunds for employees, and accumulate fines. You should carefully review each Form W-2 before you send it to the Social Security Administration and your employees. The only way to avoid mistakes is to know what they […]

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