Payroll Massachusetts, Unique Aspects of Massachusetts Payroll Law ...

By Charles Read
The Massachusetts State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
51 Sleeper St.
Boston, MA 02205
(617) 887-6367
(800) 392-6089 (in state)
www.state.ma.us/dor/dorpg.htm


Massachusetts allows the use of the federal W-4 form if exemptions claimed are the same for state and federal. Otherwise, you must use "M4 Massachusetts Employee's Withholding Exemption Certificate" for Massachusetts income tax withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Massachusetts cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.


In Massachusetts supplemental wages are required to be aggregated for the state income tax withholding calculation.


You must file your Massachusetts State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.


The Massachusetts State Unemployment Insurance Agency is:

Division of Employment Security
Charles F. Hurley Bldg.
19 Staniford St., 5th Fl. DET
Boston, MA 02114-2589
(617) 626-6855
http://www.detma.org/

The State of Massachusetts taxable wage base for unemployment purposes is wages up to $14,000.00.

Massachusetts requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.


Unemployment records must be retained in Massachusetts for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Massachusetts State Agency charged with enforcing the state wage and hour laws is:

Department of Labor and Industries
Fair Labor and Business Practices Division
200 Portland St.
Boston, MA 02114
(617) 727-3465
http://www.ago.state.ma.us/

The minimum wage in Massachusetts is $6.75 per hour.


The general provision in Massachusetts concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Massachusetts State new hire reporting requirements are that every employer must report every new hire and rehire and contractors over $600. The employer must report the federally required elements of:

Employee's name
date of hire or contract
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 14 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $25.00 penalty for a late report and $500 for conspiracy in Massachusetts.

The Massachusetts new hire-reporting agency can be reached at 800-332-2733 or 617-626-4154 or on the web at http://www.cse.state.ma.us/.


Massachusetts does not allow compulsory direct deposit.

Massachusetts requires the following information on an employee's pay stub:

Gross and Net Earnings
Employer's and employee's name.
payment date
amount and nature of deductions
increases
straight time and overtime pay
hours worked
itemized deductions


Massachusetts requires that employee be paid biweekly or weekly; semimonthly or biweekly for FLSA-exempts or salaried employees (monthly if they agree).


Massachusetts requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed six days if workweek is 5 or 6 days; 7 days after pay period if workweek is 7 days or less than 5 days.


Massachusetts payroll law requires that involuntarily terminated employees must be paid their final pay immediately and that voluntarily terminated employees must be paid their final pay by the next regular payday (if there is none, the next Saturday) or by mail if employee requests it.


Deceased employee's wages of $100 must be paid to the surviving spouse, adult child, or parent (in that order) 30 days after death and if there is no will.



Escheat laws in Massachusetts require that unclaimed wages be paid over to the state after three years.

The employer is further required in Massachusetts to keep a record of the wages abandoned and turned over to the state for a period of 5 years.


Massachusetts's payroll law mandates no more than $4.125 may be used as a tip credit.


In Massachusetts the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.


Massachusetts's statute requires that wage and hour records be kept for a period of not less than two years. These records will normally consist of at least the information required under FLSA.

The Massachusetts agency charged with enforcing Child Support Orders and laws is:

Massachusetts Department of Revenue
Child Support Enforcement Division
51 Sleeper St.
P.O. Box 9492
Boston, MA 02205-9492
(800) 332-2733
http://www.cse.state.ma.us/

Massachusetts has the following provisions for child support deductions:

When to start Withholding? Next payday more than 3 days after notice.
When to send Payment? Within 3 days of Payday.
When to send Termination Notice? Within 3 days of payday.
Maximum Administrative Fee? $1 per payment.
Withholding Limits? Federal Rules under CCPA.



Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Maine, Unique Aspects of Maine Payroll Law and Practice

By Charles Read
The Maine State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Maine Revenue Services
Withholding Tax Division
State Office Bldg.
P.O. Box 1061
Augusta, ME 04332-1061
(207) 626-8475
www.state.me.us/revenue/

Maine requires that you use Maine form "W-4ME, Employee's Maine Withholding Allowance Certificate" instead of a Federal W-4 Form for Maine State Income Tax Withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Maine cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes. www.state.me.us/revenue/

In Maine supplemental wages are taxed at a 5% flat rate.


You must file your Maine State W-2s by magnetic media if you are required to file your federal W-2s by magnetic media.


The Maine State Unemployment Insurance Agency is:

Bureau of Employment Security
Division of Unemployment Compensation
P.O. Box 309
20 Union St.
Augusta, ME 04332-0309
(207) 287-3176
www.state.me.us/labor/uitax/uctax.html

The State of Maine taxable wage base for unemployment purposes is wages up to $12,000.00.

Maine requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.


Unemployment records must be retained in Maine for a minimum period of four years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Maine State Agency charged with enforcing the state wage and hour laws is:

Department of Labor
Bureau of Labor Standards
Wage and Hour Division
45 State House Station
Augusta, ME 04333-0045
(207) 624-6400
http://www.maine.gov/labor/labor_laws/wagehour.html

The minimum wage in Maine is $6.25 per hour.


The general provision in Maine concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Maine State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's date of birth.
Employee's UBI or UI number.
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 7 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a written warning penalty then a $200 per month penalty for a late report in Maine.

The Maine new hire-reporting agency can be reached at 207-287-2886 or on the web at http://state.me.us/dhs/bfi/dser/New_Hire.htm.

Maine does allow compulsory direct deposit but the employee's choice of financial institution must meet federal Regulation E regarding choice of financial institutions.


Maine requires the following information on an employee's pay stub:

Gross and Net Earnings
pay period dates
hours worked
itemized deductions


Maine requires that employee be paid in intervals of not more than 16 days; less frequently for FLSA-exempt employees.


Maine requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eight days.


Maine payroll law requires that involuntarily terminated employees must be paid their final pay earlier of next regular payday or 14 days after demand for payment and that voluntarily terminated employees must be paid their final pay earlier of next regular payday or 14 days after demand for payment or by mail if employee requests it.


There is no provision in Maine law concerning paying deceased employees.


Escheat laws in Maine require that unclaimed wages be paid over to the state after one year.

The employer is further required in Maine to keep a record of the wages abandoned and turned over to the state for a period of 10 years.


Maine payroll law mandates no more than 50% of minimum wage may be used as a tip credit.


In Maine the payroll laws covering mandatory rest or meal breaks are only that all employees must have 30 minutes rest after six hours of work.


Maine statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Maine agency charged with enforcing Child Support Orders and laws is:

Division of Support Enforcement
Department of Human Services
11 State House Station
Augusta, ME 04333
(207) 287-2826
http://www.maine.gov/dhhs/index.shtml

Maine has the following provisions for child support deductions:

When to start Withholding? Immediately after receipt of order.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? Within 15 days of termination.
Maximum Administrative Fee? $2 per transaction.
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Michigan, Unique Aspects of Michigan Payroll Law and Practice

By Charles Read
The Michigan State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Treasury
Sales, Use and Withholding Taxes Div.
Treasury Bldg.
430 W. Allegan St.
Lansing, MI 48922
(517) 636-4730
http://www.michigan.gov/treasury

Michigan requires that you use Michigan form "MI-W4, Employee's Michigan Withholding Exemption Certificate" instead of a Federal W-4 Form for Michigan State Income Tax Withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Michigan cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Michigan supplemental wages are taxed at a 3.9% flat rate.


You must file your Michigan state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.


The Michigan State Unemployment Insurance Agency is:

Bureau of Workers and Unemployment
Compensation
Cadillac Place
3024 W. Grand Blvd.
Detroit, MI 48202
(800) 638-3994
http://www.michigan.gov/

The State of Michigan taxable wage base for unemployment purposes is wages up to $9000.00.


Michigan has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Michigan for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Michigan State Agency charged with enforcing the state wage and hour laws is:

Department of Consumer and Industry Services
Bureau of Safety and Regulation
Wage and Hour Division
7150 Harris Dr., Box 30643
Lansing, MI 48909-8143
(517) 322-1825
http://www.michigan.gov/cis/0,1607,7-154-11407---,00.html

The minimum wage in Michigan is $5.15 per hour.


The general provision in Michigan concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Michigan State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Michigan.

The Michigan new hire-reporting agency can be reached at 800-524-9846 or on the web at http://www.newhire-usa.com/mi/.


Michigan does not allow compulsory direct deposit

Michigan requires the following information on an employee's pay stub:

Gross and Net Earnings
straight time and overtime pay
pay periods
hours worked
itemized deductions

Michigan requires that employee be paid semimonthly; monthly if wages paid by 1st of next month; weekly or biweekly if paydays regularly scheduled.


Michigan requires that the lag time between the end of the pay period and the payment of wages earned from 1st-15th, pay by 1st of next month; 16th-end of month, pay by 15th of next month; 14 days after pay period for weekly or biweekly paydays to the employee.


Michigan payroll law requires that involuntarily terminated employees must be paid their final pay immediately, or as soon as amount due is determined and that voluntarily terminated employees must be paid their final pay when amount is determined.


Deceased employee's wages must be paid when normally due to employee's written designee; if none, surviving spouse, children, parents, or siblings (in that order).



Escheat laws in Michigan require that unclaimed wages be paid over to the state after one year if more than $50.

The employer is further required in Michigan to keep a record of the wages abandoned and turned over to the state for a period of 10 years.


Michigan payroll law mandates no more than $2.50 may be used as a tip credit.




In the Michigan payroll law there is no provision covering required rest or meal periods.


Michigan statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Michigan agency charged with enforcing Child Support Orders and laws is:

Office of Child Support
Michigan Family Independence Agency
235 S. Grand Ave., Ste. 1406
Lansing, MI 48933
(517) 373-7570
http://www.michigan.gov/dhs

Michigan has the following provisions for child support deductions:

When to start Withholding? 7 days after service.
When to send Payment? Within 3 days of Payday.
When to send Termination Notice? "Promptly"
Maximum Administrative Fee? no provision
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Kansas, Unique Aspects of Kansas Payroll Law and Practice

By Charles Read
The Kansas State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Department of Revenue
Docking State Office Bldg.
915 S.W. Harrison
Topeka, KS 66625
(877) 526-7738
www.ink.org/public/kdor


Kansas does not require you to use a state form to calculate state income tax withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Kansas's cafeteria plans are not taxable for income tax calculation; not taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.

In Kansas supplemental wages are taxed at a 5% flat rate.

In Kansas supplemental wages are required to be aggregated for the state income tax withholding calculation.


You must file your Kansas state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.


The Kansas State Unemployment Insurance Agency is:

Department of Human Resources
Division of Employment Security
401 S.W. Topeka Blvd.
Topeka, KS 66603-3182
(785) 296-5025
http://www.dol.ks.gov/WC/HTML/wc_ALL.html


The State of Kansas taxable wage base for unemployment purposes is wages up to $8000.00.


Kansas has optional reporting of quarterly wages on magnetic media.

Unemployment records must be retained in Kansas for a minimum period of five years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Kansas State Agency charged with enforcing the state wage and hour laws is:

Department of Human Resources
Office of Employment Standards
1430 SW Topeka Blvd.
Topeka, KS 66612-1880
(785) 296-4062
http://www.dol.ks.gov/UI/HTML/EnUI_DBR.html

The minimum wage in Kansas is $2.65 per hour.


The general provision in Kansas concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 46-hour week.


Kansas State new hire reporting requirements are that every employer must report every new hire and rehire. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is no penalty for a late report in Kansas.

The Kansas new hire-reporting agency can be reached at 888-219-7801 or 913-296-1716 or on the web at http://www.dol.ks.gov/ui/html/newhires_BUS.html.


Kansas does not allow compulsory direct deposit

Kansas requires the following information on an employee's pay stub:

itemized deductions (if requested)


Kansas requires that employee be paid no less often than monthly.


Kansas requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed fifteen days.


Kansas payroll law requires that involuntarily terminated employees must be paid their final pay by their next regular payday; by mail on request and that voluntarily terminated employees must be paid their final pay by the next regular payday; by mail on request.


Deceased employee's wages must be paid when normally due to the surviving spouse, children 18 or over, parents, siblings, or funeral director (in that order) on demand.


Escheat laws in Kansas require that unclaimed wages be paid over to the state after one year.

The employer is further required in Kansas to keep a record of the wages abandoned and turned over to the state for a period of 10 years.


Kansas's payroll law mandates no more than 40% of minimum wage may be used as a tip credit.



In the Kansas payroll law there is no provision covering required rest or meal periods.


Kansas's statute requires that wage and hour records be kept for a period of not less than three years. These records will normally consist of at least the information required under FLSA.

The Kansas agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Program
Department of Social and Rehabilitation Services
300 S.W. Oakley St.
1st Fl., Biddle Bldg.
Topeka, KS 66606
(785) 296-3237
http://www.srskansas.org/cse/iwo/

Kansas has the following provisions for child support deductions:

When to start Withholding? Next payday after 14 days after service.
When to send Payment? Within 7 days of Payday.
When to send Termination Notice? "Promptly."
Maximum Administrative Fee? lesser of $5 per day period of $10 per month
Withholding Limits? Federal Rules under CCPA.




Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com

Payroll Kentucky, Unique Aspects of Kentucky Payroll Law and Practice

By Charles Read
The Kentucky State Agency that oversees the collection and reporting of State income taxes deducted from payroll checks is:

Revenue Cabinet
200 Fair Oaks Lane
Frankfort, KY 40601-1134
(502) 564-7287
http://revenue.ky.gov/


Kentucky requires you to use the Federal "K-4 Employee Withholding Exemption Certificate" form to calculate state income tax withholding.


Not all states allow salary reductions made under Section 125 cafeteria plans or 401(k) to be treated in the same manner as the IRS code allows. In Kentucky cafeteria plans are not taxable for income tax calculation; taxable for unemployment insurance purposes. 401(k) plan deferrals are not taxable for income taxes; taxable for unemployment purposes.


In Kentucky supplemental wages are required to be aggregated for the state income tax withholding calculation.


You must file your Kentucky state W-2s by magnetic media if you are have at least 250 employees and are required to file your federal W-2s by magnetic media.


The Kentucky State Unemployment Insurance Agency is:

Department for Employment Services
275 E. Main St., 2nd Fl. E.
Frankfort, KY 40621
(502) 564-2900
www.kycwd.org/des/ui/ui.htm



The State of Kentucky taxable wage base for unemployment purposes is wages up to $8000.00.


Kentucky requires Magnetic media reporting of quarterly wage reporting if the employer has at least 250 employees that they are reporting that quarter.

Unemployment records must be retained in Kentucky for a minimum period of six years. This information generally includes: name; social security number; dates of hire, rehire and termination; wages by period; payroll pay periods and pay dates; date and circumstances of termination.


The Kentucky State Agency charged with enforcing the state wage and hour laws is:

Labor Cabinet
Division of Employment Standards,
Apprenticeship and Training
1047 U.S. 127 South, Ste. 4
Frankfort, KY 40601-4381
(502) 564-3070
http://labor.ky.gov/

The minimum wage in Kentucky is $5.15 per hour.


The general provision in Kentucky concerning paying overtime in a non-FLSA covered employer is one and one half times regular rate after 40-hour week.


Kentucky State new hire reporting requirements are that every employer must report every new hire and rehire and job refusals. The employer must report the federally required elements of:

Employee's name
Employee's address
Employee's social security number
Employer's name
Employers address
Employer's Federal Employer Identification Number (EIN)

This information must be reported within 20 days of the hiring or rehiring.
The information can be sent as a W4 or equivalent by mail, fax or electronically.
There is a $250.00 penalty for 3rd and later offenses for a late report in Kentucky.

The Kentucky new hire-reporting agency can be reached at 800-817-2262 or 804-771-9602 or on the web at http://www.newhire-usa.com/ky/.


Kentucky does not allow compulsory direct deposit

Kentucky requires the following information on an employee's pay stub:

Gross and Net Earnings
purpose of deductions


Kentucky requires that employee be paid no less often than semimonthly, less frequently for FLSA-exempt employees.


Kentucky requires that the lag time between the end of the pay period and the payment of wages to the employee not exceed eighteen days.


Kentucky payroll law requires that involuntarily terminated employees must be paid their final pay with in later of next regular payday or 14 days and that voluntarily terminated employees must be paid their final pay later of next regular payday or 14 days.


Deceased employee's wages must be paid when normally due to the surviving spouse or custodian of minor children if there is no will and estate is not over $15,000.


Escheat laws in Kentucky require that unclaimed wages be paid over to the state after seven years.

The employer is further required in Kentucky to keep a record of the wages abandoned and turned over to the state for a period of 5 years.


Kentucky payroll law mandates no more than $3.02 may be used as a tip credit.



In Kentucky the payroll laws covering mandatory rest or meal breaks are that employees must have a reasonable meal period within 3-5 hours after shift starts; 10-minute rest each 4 hours; minors: 30-minute meal period after 5 hours.


Kentucky statute requires that wage and hour records be kept for a period of not less than one year. These records will normally consist of at least the information required under FLSA.

The Kentucky agency charged with enforcing Child Support Orders and laws is:

Child Support Enforcement Commission
Office of the Attorney General
700 Capitol Ave., Ste. 118
Frankfort, KY 40601
(800) 248-1163
http://chfs.ky.gov/

Kentucky has the following provisions for child support deductions:

When to start Withholding? Order specifies date to begin.
When to send Payment? Date noted in order.
When to send Termination Notice? "Promptly."
Maximum Administrative Fee? $1 per payment.
Withholding Limits? 50% of disposable earnings.



Please note that this article is not updated for changes that can and will happen from time to time.




About the author:

Charles J. Read, CPA has been in the payroll, accounting and tax business for 30 years, the last fifteen in private practice.
Mr. Read is the author of “How to Start a New Business.”

To find professional payroll service at a budget price go to www.PayrollonaBudget.com a paperless payroll company.

For a full service payroll bureau with CPA’s on staff visit www.CustomPayroll.com .

See an excerpt of Mr. Read’s interviews from William Shatners “Heartbeat of America” television show on the web sites linked above.


Article Source: http://www.Free-Articles-Zone.com