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Employment Law/back dateing payroll


my employer sold his biz 12/31/2012 but paid me thru 1/03/2013 but on my w2 it shows this last week on my 2012 w2 he says its legal becuase he dated the check for the 12/31/2012 but didnt deposited in my account intil the 1/03/2013 my pay day is this legal or not becuase it real hurts my 2012 return

If you did not receive payment until January 03, 2013 than the payment should be on your 2013 W-2 and not your 2012 W-2. Since he dated the payroll for 12-31-2012 and he sold his business as of 12-31-2012 this may be permissible with the Department of Labor. His business did not exist in 2013 so he could not pay in 2013. I think in this one instance because of the sale of the business the Department of labor would allow it.

Wheat you can do is contact your local department of labor and talk to them about it. The rule of constuctive receipt says that the taxes are due when the amount is paid. Okay now we have to determine if the amount is paid on the 31st when the check is written or on January 03 when it was put in your account. This would be a judgement call by the Department of Labor.


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Shirley McAllister, CPP, PHR


I can answer questions about payroll laws and payroll tax laws and Human Resource laws and agencies. I can answer federal payroll and human resource law questions and most states; I do not have a knowledge of the local taxes for cities and counties within the state. If and when I can I will try and send you the website where you can reference the answer and where you can obtain more information as well as a contact number if needed for that particular agency. Some agencies I have worked with are IRS, Department of Labor (federal and state), Revenue Canada (and provincial governments), Inland Revenue, OSHA (0ccupational Safety and Health Administration); Social Security Administration and National Child Support as well as other agencies in Payroll and Human Resources. Some Laws I am particularly familiar with are FLSA (Fair Labor Standards Act), ADA (Americans With Disabilities Act), FMLA (Family Medical Leave Act) COBRA (Consolidated Omnibus Reconciliation Act ) , QDRO's, QMCSO's, and other support orders and garnishments, USERRA (Uniformed Services Employment and Remployment Rights Act,PPA Act (Pension Protection Act of 2006, As well as most other employment type acts. I am also well versed in the Title V Civil Rights Act and the HIPAA (Health Insurance Portability and Accountability Act).


30 years in Payroll and Human Resources

SHRM (Society of Human Resources) APA (American Payroll Association) DOLEA (Department of Labor Employers Association) CPA (Canadian Payroll Association) NAPW (National Association of Professional Women) The Mentoring Network

PHR Certification in Human Resources CPP Certification in Payroll in U.S. Payroll Administrator and Payroll Supervisor certification in Canada

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