Constructive receipt is a tax timing rule requiring you to withhold taxes when employees’ pay is set aside for them to access without restriction, regardless of when they are actually paid. And if you don’t withhold once employees are in constructive receipt of their pay, the IRS will come after you, not them. There are two big questions on how this interacts with on-demand pay, and the answers are murky. …

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In our age of hyper uncertainty, a new survey has found evidence of a concerning disconnect between employers and employees, which could potentially be holding back individual career progression as well as business productivity.    As the cost-of-living crisis continues to bite, more than a quarter (28%) of UK workers wish their managers understood more about their financial challenges, while a similar proportion (26%) wish their managers understood more about the …

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London is the eighth most expensive city in the world for business trips, with a trip costing £497 a day, according to new data from global mobility specialist, ECA International (ECA).   An overnight stay in a four-star hotel in London now costs an average of £286 a night, almost 20% higher than last year – and more than double the rate in cities like Vienna (£142), Athens (£136) or …

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