Author: Peggy James, CPA

Credentials

Bachelor of Arts in Government from the University of Virginia
Master of Accounting degree from North Carolina State University

Articles reviewed by Peggy James, CPA

Medium-sized business payroll: What growing companies need to know

In this guide, learn how to keep pace with payroll obligations as your company grows — from moving beyond spreadsheets to avoiding compliance errors.

Payroll

Do pastors pay taxes? What churches and ministries need to know

Learn how tax rules apply to pastors, churches, and ministries, including housing allowance and self-employment taxes.

Benefits

Are gym memberships tax-deductible for businesses? Find out here

Learn when gym memberships can be deducted as a business expense, including IRS rules, exceptions, and documentation tips.

Payroll

Payroll clearing accounts explained: How and why to use them

In this primer, learn how payroll clearing accounts improve operations, streamline payroll, and can improve your financial efficiency.

Payroll

Payroll for nonprofit organizations: Tax, benefits, and reporting rules

Learn how nonprofits handle payroll, taxes, and reporting. Includes rules for FUTA, W-2s, grant tracking, and IRS compliance.

Barista helps customer in retail setting

Payroll

Uniform deduction from paycheck: What’s legal, what’s not

Get up to speed on the rules surrounding uniform deductions from paychecks, find out what’s permissible, and what could be considered illegal in your workplace

How to fix I-9 mistakes online step-by-step

Learn how to fix I-9 errors online with this step-by-step guide, ensuring compliance with employment verification regulations.

Payroll

How to do a payroll reversal the right way (without causing chaos)

In this employer's guide, get practical tips for effective payroll reversals. Learn the best practices to correct mistakes seamlessly, efficiently, and without drama.

Payroll

How to handle multi-state payroll like a pro: Compliance tips for employers

This employer’s guide has what you need to master tax, compliance, and reporting requirements to simplify multi-state payroll processing, avoid penalties, and keep your business running smoothly.

Business owner researches home office tax deductions

Payroll

Home office tax deduction: Who qualifies and how to claim it

Learn who qualifies for the home office tax deduction, how to meet IRS rules, and choose between the simplified or actual expenses method to claim it.

Payroll

What is state income tax (SIT) withholding?

Get up to speed on state income tax (SIT), how withholding works, how to calculate it correctly, and key tips to help you stay compliant with state tax regulations.

Payroll

What is FTE? Understanding full-time equivalent and how to calculate it

Understand what FTE means, how to calculate it, and why it’s important for measuring workload and benefit eligibility.

What are second shift hours? A guide for employers and employees

In this guide, get an overview of how second shift hours work, their impact on operations, and how to manage these schedules effectively within your organization.

Payroll

W-2 vs. W-4: What’s the difference and what employers need to know

Get a clear breakdown of W-2 vs. W-4 forms, plus what employers need to know to ensure proper tax filing and employee withholding.

Owners rsearches sole proprietorship vs LLC

Payroll

Sole proprietorship vs. LLC: How to choose the structure that suits your needs

Get everything you need to know about the key differences between proprietorships and LLCs to choose the right structure for your business.

Payroll

How does on-call pay work? A guide

This overview explains how on-call pay works, when employees qualify, and what businesses need to consider for fair compensation.

Payroll

What is labor cost? Formula, how to calculate it, and examples employers should know

Learn what labor cost is, how to calculate it, and why it matters for budgeting, profitability, and workforce planning.

Payroll

EIN vs. Tax ID: What’s the difference and which one do you need?

Learn the difference between EIN and tax ID numbers, how to get them, and which one your business needs for tax and legal purposes.

Payroll

What are allocated tips? A guide for employers

Get clarity on what allocated tips are, how they affect your payroll, and what employer tax reporting responsibilities are under IRS regulations.

Entrepreneur works on project in home office

Payroll

Is office furniture tax-deductible? A guide

In this guide, find out if office furniture is tax-deductible and how to claim deductions correctly for your business expenses.

Employee works double-time in retail setting

Payroll

A guide to double-time pay: When and how it applies

In this guide to understanding double-time pay, we cover calculations, qualifying conditions, and best practices for employers.

Payroll

Meals and entertainment in 2025: Navigating deductions

In this comprehensive guide, learn how to navigate meals and entertainment tax deductions in 2025 and maximize your potential tax benefits

Business reviews contractor payment terms

Payroll

What are typical payment terms for contractors?

In this guide, get familiar with typical payment terms for contractors and find the right payment structure to foster positive contractor relationships.