Payroll

Payroll

How Does the U.S.–Japan Social Security Agreement Affect Expatriate Payroll?

The U.S.–Japan Social Security Agreement determines which country’s social security system applies to covered workers. F...
Payroll

Are Employer-Paid Housing Costs and Allowances Taxable in the United States?

Generally, an employer’s payment of an employee’s personal living expenses is taxable compensation. Exceptions may apply...
Payroll

What Is the Difference Between a Gross-Up and Tax Equalization?

A gross-up is a calculation used to deliver a specified after-tax amount. Tax equalization is an employer policy that al...
Payroll

What Are Gross-Up Payroll Calculations?

Gross-up payroll calculations determine the gross pay needed to provide an employee with a specified net pay amount when...