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In this installment of our Payroll Brass Tax podcast series, Mike Mahoney (Morristown/New York) and Stephen Kenney (Dallas) explore the payroll and employment tax implications of on-demand pay, also known as earned wage access (EWA), and how real-time payment systems like the Federal Reserve’s FedNow service are accelerating its adoption. Stephen and Mike, who is the chair of the firm’s Employment Tax Group, cover the IRS’s constructive receipt doctrine, FICA timing, Fair Labor Standards Act considerations, emerging state licensing regimes in Nevada and Missouri, and Treasury’s proposed legislative fixes in the 2025 Green Book.
Payroll Brass Tax: Real-Time Pay, Real-Time Compliance
By Michael K. Mahoney and Stephen Kenney
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Employment Tax
Environmental, Social, and Governance (ESG) initiatives involve unique and sometimes difficult challenges for employers that seek to develop and comply with these initiatives while minimizing the potential for audits, shareholder demands, litigation, and other adverse, reputational outcomes based on these ESG initiatives.
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Wage and Hour
Ogletree Deakins’ Wage and Hour Practice Group features attorneys who are experienced in advising and representing employers in a wide range of wage and hour issues, and who are located in Ogletree Deakins’ offices across the country.