Constructive receipt and on-demand pay, a murky payroll intersection
BMT Office Administration
MARCH 23, 2023
The sticky questions Legal opinions differ regarding the constructive/actual receipt issues. We’re not going to say who’s right and who’s wrong because although we have an opinion, we can’t dispense legal advice. Included for the second time in the administration’s budget are new payroll tax rules governing on-demand pay.
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