El mundo laboral actual se caracteriza por su constante movimiento y globalización, Estados Unidos se ha convertido en uno de los países más escogidos por las empresas para expandir sus horizontes. En este contexto, el visado L emerge como una herramienta clave para facilitar el desplazamiento de trabajadores a EE.UU. Accede al CONTENIDO completo Fuente: […]

Cuando una empresa decide contratar personal en Estados Unidos, es clave entender que el coste laboral no se limita al salario bruto. Existen una serie de cargas patronales obligatorias que recaen exclusivamente sobre el empleador y que deben tenerse en cuenta para una correcta planificación financiera. A continuación, se analiza el coste total de tener […]

On March 4, 2026, the U.S. Internal Revenue Service (IRS) released an advance copy of Revenue Procedure 2026-16, potentially offering relief to individuals who failed to meet the eligibility requirements of either the bona fide residence test or the physical presence test under U.S. Internal Revenue Code section 911(d)(1)—and thus would not be able to […]

The IRS has released Fact Sheet 2026-02, providing updated Frequently Asked Questions (FAQs) regarding the implementation of Executive Order 14247, Modernizing Payments To and From America’s Bank Account.  The Executive Order directs the transition to fully electronic federal payments both to and from the IRS, aiming to reduce fraud, increase efficiency, lower costs, and enhance […]

Employee benefit plans do not always operate on a 12-month cycle. New plans, terminated plans, mergers, or fiscal year changes all can result in a short plan year. In these situations, the Short Plan Year Rule under the Employee Retirement Income Security Act of 1974 (ERISA) can provide meaningful relief by allowing sponsors to defer […]

New changes and challenges for employers and payroll tax professionals. This Alert highlights a few recent developments in Employment Tax related to federal withholding and reporting requirements for state PFML programs, considerations for employers that are facing a 27-pay period year, and additional guidance from the IRS on the qualified overtime compensation deduction.   Accede […]