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APA Bookshelf Tips – New Information Available Newly updated content – Visit the APA Bookshelf to view the final content update of 2018. The major changes and developments that are important for your company’s payroll operations are listed below for each publication. The Payroll Source® Online has been updated to include general and high-low federal per diem rates for employee business travel on or after October 1, 2018, any changes to 2018 Forms 1094-C and 1095-C and their instructions, increased civil penalties for HIPAA violations, and changes to the model employee notices for rollovers of retirement plan loan offset amounts. Federal Payroll Tax Laws & Regulations has been updated to include proposed regulations requiring employers to file all their information returns (W-2, 1095-C, 1099-MISC, etc.) electronically if the total number filed is at least 250, proposed regulations governing de minimis error safe harbor exceptions to penalties for filing incorrect information returns or furnishing incorrect payee statements, and proposed regulations amending the requirements for hardship distributions from 401(k) plans. Federal Payroll Non-Tax Laws & Regulations has been updated to include updated links and references in child support and electronic funds transfer regulations. APA’s Guide to State Payroll Laws has been updated to include the continuing impact of federal tax reform, including changes to state Internal Revenue Code conformity dates and state taxation of certain fringe benefits the latest state and local minimum wage rates and tip credit amounts, including annual adjustments for inflation upcoming paid family leave changes, including those in California, New York, and Washington and new paid sick leave requirements, including those in New Jersey and Westchester County (New York), along with recent updates for New York City and Rhode Island. For more tips on the APA Bookshelf, view the Tutorial and see the How to Use the APA Bookshelf guide. If you have any questions, please contact our Customer Service Department at 210-224-6406, Monday – Friday, 8am – 6pm CT, or email apa@americanpayroll.org. Payroll Source Plus® Online Format, Updated Regularly! APA’s most robust collection of payroll compliance resources is available on a virtual platform, the APA Bookshelf. This online subscription-based reference library provides you with the federal and state laws, regulations, and information to keep your company’s payroll operations in compliance. A M E R I C A N P A Y R O L L A S S O C I A T I O N Order yours today at www.AmericanPayroll.org Save money through multi-user licenses, available when you have three or more users! Mobile Friendly The Payroll Source® (and a study guide version) Federal Payroll Tax Laws & Regulations Federal Payroll Non-Tax Laws & Regulations APA’s Guide to State Payroll Laws PayState Update Payroll Source Plus includes: