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© 2022 American Payroll Institute, Inc. Inside this issue... IRS Releases 2022 Publications 15-A, 15-B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 More States May Face a Credit Reduction for 2022. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 OSHA Withdraws Vaccine Requirements After U.S. Supreme Court Ruling. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 DHS, DOJ Adjust Immigration-Related Civil Penalties for Inflation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 IRS Reminds Users of Requirements for FIRE System Login . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 DOL, NLRB Sign MOU to Share Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Learn More About Compliance at APA’s Capital Summit in March. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 IRS Extends Temporary Policy Allowing E-Signatures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 USCIS Announces E-Verify Records Retention and Disposal Schedule. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 DOL Issues FAB on Minimum Wage for Federal Contractors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Register by March 4 for Payroll Congress to Attend Bonus Events. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 IRS Revises Instructions for Claiming Credit for Research Activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 IRS Updates Information on Employment Status Determinations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 IRS Issues Memo on TFRP Penalties for COVID-19 Deferral of Payroll Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 IRS Did Not Allow Employer Refund for Foreign Worker Withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 IRS Confirms: No Cash Refunds for Unused QTF Benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Free Virtual Event for Payroll Professionals, Their Teams, and Colleagues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 E-Verify Redesigns Its Closed Company Account Webpage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Voided Checks Are Not Required for Direct Deposit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Submit Your Questions for Agencies to Answer at Payroll Congress . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 IRS Issues Revised 2022 Form W-4P to Update Worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 IRS Criminal Investigation Releases Annual Report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Wage and Hour Roundup. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 State and Local News. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 February 4, 2022 Volume 30 Issue 2 DOL Announces Annual Adjustments for FLSA, FMLA Violations The U.S. Department of Labor (DOL) released inflation adjustments to the civil penalties for violations of certain laws, including the Fair Labor Standards Act (FLSA) and the Family and Medical Leave Act (FMLA) [87 F.R. 2328, 1-14-22]. The new amounts apply only to civil penalties assessed after January 15, 2022, whose associated violations occurred after November 2, 2015. Background. Congress passed the Federal Civil Penalties Inflation Adjustment Act Improvements Act in 2015 to adjust civil monetary penalties to maintain their deterrent effect. The law required federal agencies to publish initial “catch- up” inflation adjustments and then make annual inflation adjustments. Here are the inflation adjustments for 2022. • Contract Work Hours and Safety Standards Act. The daily liquidated damages fine increases from $27 to $29. • FLSA minimum wage and overtime penalties. The penalty for willful violations of the minimum wage and overtime provisions increases from $2,074 to $2,203. • FLSA child labor penalties: - Child labor violation penalties increase from $13,227 to $14,050. - Penalties for child labor violations resulting in serious injury or death increase from $60,115 to $63,855. - Penalties for child labor violations that are willful and result in serious injury or death increase from $120,230 to $127,710. • FLSA violations of §203(m)(2)(B) penalties. The penalty for employers keeping tips received by their employees for any purposes, including allowing managers or supervisors to keep any portion of employees’ tips, regardless of whether or not the employer takes a tip credit, increases from $1,162 to $1,234. • FMLA. The penalty for willfully failing to comply with the FMLA notice requirements increases from $178 to $189. • H-1B. The penalty for willful violations pertaining to wages, working conditions, or misrepresentation of material facts increases from $7,939 to $8,433.