TLM or BUST
Where can you find the URL for the client's Webclock?
Global Set Up > Company Set Up >TLM + Scheduling Tab
In Accruals 1.0
Can employees be restricted from taking more PTO than they have available?
Yes!! You can configure a rule in the timesheet rule settings to prevent negative balances. There’s also a helpful Learn article for guidance.
If a payroll has over $100K in tax liability when are the taxes due?
The next business day.
What’s the purpose of Form 941?
It’s the quarterly federal tax return for reporting income tax, Social Security, and Medicare withholdings.
An employee receives third-party sick pay from an insurance carrier. The third-party administrator does not provide a W‑2. How should the employer report this on the employee’s W‑2, and which taxes apply?
Box 1 (Wages, tips, other compensation): Report the full amount of third-party sick pay taxable to the employee.
Box 12, Code J: Indicate that the wages are third-party sick pay.
Boxes 3 & 5 (Social Security and Medicare wages): Include the pay if it’s subject to Social Security and Medicare, even though the payment comes from the third party.
Federal and state income tax
SN: The third-party administrator will provide documentation quarterly to employers.
Where can I find the IP address that employees are allowed to punch from?
Web Access Profile
OR
Profiles/Policies > Access
Can employers front load 24 hours annually for sick time in California, and be in compliance?
NO! The state of California changed their rules effective January 1, 2024. Employers who wish to front load sick time need to front load at least 40 hours (or 5 days)
What is the main difference between a W2 employee and a 1099 contractor?
W-2 employees have taxes withheld by the employer; 1099 contractors are responsible for paying their own taxes.
What's the deadline to file W2's for 2025?
January 31, 2026
Which employers are required to report the total cost of employer-sponsored health coverage on the W‑2 (Box 12, Code DD)?
A. Only employers with 250 or more employees
B. Only employers offering coverage to full-time employees
C. All employers who provide any group health insurance
D. Only employers who provide coverage to 50 or more employees
C. All employers who provide any group health insurance
The original ACA phase-in required 250+ employee employers, which led some companies to continue only reporting for large employers.
Today, any employer offering group health coverage must report the total cost of coverage on the W‑2.
Where can I find the rule to restrict punches by location?
Timesheet Profile
View/Edit Rules
"Check Distance" Rule
This rule can be configured to restrict employees from clocking in and out if they are further away from the clocking location than allowed. This rule has several options to choose from including CC, home, and company address.
SN: Employees will need to have their device location settings turned on.
Name at least 5 states where your employees actually earn sick leave
California
Massachusetts
Oregon
Connecticut
Maryland
New Jersey
Rhode Island
Washington
Colorado
An employer in California or Connecticut is subject to the state-mandated retirement savings program (CalSavers or CT-Savers). How should employee contributions be reported on the W‑2?
W‑2 reporting: Contributions are after-tax and do not reduce Box 1 wages. They are not reported in Box 12 because these are state-mandated programs, not employer-sponsored retirement plans.
Employer tax liability: Employers have no payroll tax obligation—they only remit employee contributions to the state program.
Contribution limit: Employees can contribute up to the annual limit set by the state program but these generally follow the Federal Roth IRA contribution limits. In 2025 this is $7000, and $8000 for those over 50.
Unlike traditional 401(k)s, these contributions don’t reduce taxable wages and are capped by the state-mandated limit, not federal 401(k) limits.
What is the deadline to file ACA information returns with the IRS:
2025 ACA reporting (for 2025 coverage) must be furnished to employees by March 2, 2026, and filed with the IRS by March 31, 2026 (March 2 if paper)
An employer has 48 full-time employees and offers health insurance to everyone. Are they required to file Form 1095-C?
NO! Only Applicable Large Employers (50+ full-time employees or equivalents) must file 1095-C.
Small employers often think offering coverage triggers filing, but the IRS only requires it for ALEs.
Explain the California Meal Penalty Rules
(Looking for 4 major rules)
Identify Lunch & Breaks x2
Add Extra Hours Per Shift x2
MP Exception (FLAG)
MP Counter Limit
In Accruals 2.0 can you restrict which types of transactions (i.e. Carry Over, imported values, Manual Changes, etc.) are included in the maximum running balance?
NO! The Maximum Running Balance rule does not allow you to select the "transaction type" this rule must indicate the total number of hours that the employee is allowed to have in their bank at any given time.
Maximum accrual rule will allow to specify the types of transactions that are included in the maximum threshold, including Carry Over, Imported values, Manual Changes, etc.
An employee in the state of Massachusetts who is making $20 per hour, worked 45 hours last week. Calculate their Gross Pay.
(Pay Period is Weekly)
$900 regular pay (40 × 20) + $150 overtime (5 × 20 × 1.5) = $1,050
On a W‑2, where should you report compensation for a 2% S‑Corp shareholder-employee?
For a 2% S‑Corp shareholder-employee:
Box 1: Report regular wages plus health insurance premiums (taxable for federal and state income tax).
Box 16: Report the same amount for state taxable wages.
Box 14: Optional — list health insurance premiums for informational purposes.
Note: These premiums are not subject to Social Security or Medicare.
An employee contributes to a Roth 401(k) and a traditional 401(k) in the same year. How do these contributions affect W‑2 Box 1 and taxable wages?
Traditional 401(k): Reduces Box 1 wages (pre-tax).
Roth 401(k): Does not reduce Box 1 wages (after-tax).
A California employee works 9 hours on Monday with no break, Tuesday 8 hours with no break, Wednesday 10 hours with no break, Thursday 13 hours with no break and finally after such a long week, they worked 5 hours on Friday.
What would be the final calculated counter totals that will be sent to payroll?
37 Regular, 7 hours of Daily OT, 1 hour of Double-time, 4 Meal Penalties.
If an employee accrues 1 hour of sick leave for every 30 hours worked, and they work 1,200 hours in a year, how many hours of sick leave have they accrued?
40
What is a pre‑tax deduction and give an example including the specific taxes it reduces.
**Here's a HINT: not all states handle this the same way.
A pre‑tax deduction is taken before taxes are calculated, reducing the amount of income that’s subject to certain taxes. For example, if an employee has health insurance premiums deducted pre‑tax:
In Massachusetts, the deduction reduces wages subject to federal income tax, state income tax, Social Security, and Medicare, lowering all those taxes.
In Pennsylvania, the same deduction reduces federal income tax, Social Security, and Medicare, but does not reduce Pennsylvania state taxable wages, so it doesn’t lower state income tax.
Fun fact: Most states treat HSA contributions as pre‑tax for federal purposes. In California, HSA contributions reduce federal taxable wages but are still included in California taxable wages, so they don’t lower California state income tax.
An employee takes unpaid leave in December 2025 but is paid retroactively in January 2026. Which year do the wages count for W‑2 reporting, and how can this affect year-end reconciliations?
Box 1: Report the cost of coverage over $50,000 as taxable wages for federal and state income tax.
Boxes 3 & 5: Included in Social Security and Medicare wages.
Trick: Many think life insurance is fully tax-free; however only the first $50k is exempt.
In Colorado, for employers with fewer than 10 employees, what is the Paid Family Leave (PFL) tax rate for 2025?
A) 0.45% of wages
B) 0.0% of wages (employer exempt)
C) 0.125% of wages
D) 1.0% of wages
B 0.0% of wages (employer exempt)
For Colorado Paid Family Leave in 2025, employers with fewer than 10 employees do not have to pay anything themselves, but they must withhold 0.45% of wages from employees. Once an employer has 10 or more employees, both the employer and the employees pay 0.45% each, for a combined rate of 0.9% of wages.