About Mike Kappel

Mike Kappel, serial entrepreneur and CEO of Patriot Software, offers payroll advice from more than 20 years of experience to small business owners.

Author Archive | Mike Kappel

on-call pay

When Do You Need to Provide On-call Pay?

Some businesses need on-call employees. But if you require employees to be available when they’re not working, should you pay them? Whether or not you must provide on-call pay depends on a few factors. If you’re not paying your employees while they’re on call, you might be violating FLSA hours worked, and thus overtime, rules. […]

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What Is a Nonexempt Employee?

Worker classification is critical. After you’ve narrowed down whether a worker is an independent contractor vs. employee, you’re not done. You need to also figure out if an employee is nonexempt. What is a nonexempt employee? When an employee has nonexempt status, the Fair Labor Standards Act’s (FLSA) minimum wage and overtime laws come into […]

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what is a statutory employee

What Is a Statutory Employee?

Have you ever seen that tiny box on a W-2 form for statutory employees? Have you wondered, What is a statutory employee? If so, you’re not alone. Many employers without statutory employees aren’t entirely sure what this classification means. But at one point, you may need to hire a statutory employee.

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what is imputed income

What Is Imputed Income? | Payroll Definition and Examples

As an employer, you are likely familiar with reporting regular wages and taxes withheld on Form W-2. But, are you aware that you must report other amounts or payment types, such as imputed income? Learn what is imputed income, types, and how to report imputed income.

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Are You Required to Give Employees Time Off to Vote?

As a small business owner, you may offer types of paid or unpaid time off to employees. But when election day rolls around, do you give employees time off to vote? Read on to learn about offering time off to vote, state requirements, and whether you can refuse voting leave.

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Your Guide to Take-home Pay

As an employer, you are responsible for withholding various taxes from employees’ wages. After you subtract all of the taxes and other deductions, money left over is considered take-home pay. Read on to learn more about what is take-home pay and how to calculate it.

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hiring seasonal employees

The Pros and Cons of Hiring Seasonal Employees for Your Small Business

Some small businesses only operate during parts of the year, such as snow plow and lawn care services. These types of businesses are usually considered seasonal employers. The idea of hiring seasonal employees may sound appealing. But, you should weigh your pros and cons before you decide to become a seasonal employer.

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employee handbook

What to Include in an Employee Handbook

Every business should follow a set of rules and procedures to keep operations running smoothly. As your small business grows, you will need a strong employee handbook to set expectations for employees. Knowing what to include in an employee handbook can help you better enforce your business’s rules and policies.

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publication 1542 per diem rates

Understanding Publication 1542 Per Diem Rates

You might have heard about per diem pay before. But, are you familiar with Publication 1542? Learn more about Publication 1542 per diem rates and how to calculate per diem pay below.

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shift differential

What to Know About Shift Differential

Many employers find themselves extending their hours of operation to keep up with customer demands. Businesses operating day and night need employees who are willing to work evening or late shifts. However, it can be difficult to recruit employees for these undesirable hours. Paying employees a shift differential is an effective way to overcome staffing […]

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