Author:

Mike Kappel

Mike Kappel, serial entrepreneur and CEO of Patriot Software, offers payroll advice from more than 30 years of experience to small business owners.

Woman sitting with her back to the camera.

What You Must Know About Demoting an Employee

By Mike Kappel

Demoting an employee is not easy, but sometimes it has to be done. An employee might not be doing well in their current position, and there is no other option left except to reduce their responsibilities. Even if an employee voluntarily asks for a demotion, there are still challenges for you as an employer.

Woman holding a piggy bank; coins on the table.

A Closer Look at Salary Advance Agreements and Payroll Policies

By Mike Kappel

Have you ever had an employee ask you for a salary advance? Maybe they’ve hit a financial rough patch. Something unexpected, such as a medical emergency, might require more money than the employee has saved up.

On-call Pay: When Do You Need to Compensate Employees for On-call Hours?

By Mike Kappel

Some businesses need on-call employees. But if you require employees to be available when they’re not working, should you pay them? Whether or not you must provide on-call pay depends on a few factors.

Employer doing a tax gross-up for payroll with a calculator.

What Is a Tax Gross up for Payroll?

By Mike Kappel

There might be a time you want to pay an employee a specific amount. But once you factor in taxes, that amount gets smaller. So how can you give an employee a certain net pay? Tax gross up.

Man calculating cost of living adjustment on laptop.

What Is a Cost of Living Raise?

By Mike Kappel

Employees love raises. Regular raises can improve employee happiness and put them in a better financial position. And, raises can reduce your employee turnover. You can give raises for merit or increasing job value. You might also give a cost of living raise.

What to Know About Shift Differential Pay

By Mike Kappel

Many employers find themselves extending their hours of operation to keep up with customer demands. Businesses operating day and night need employees who are willing to work evening or late shifts. However, it can be difficult to recruit employees for these undesirable hours.

For Payroll Adjustments, There’s Retro Pay

By Mike Kappel

Sometimes, payroll mistakes happen. If you pay an employee less money than you should have during a pay period, you owe them retro pay. What is retro pay?

Man viewing IRS Form 1099 on a cell phone.

What Is IRS Form 1099?

By Mike Kappel

Did you pay any vendors this year? There are many types of payments, ranging from rents to prizes and awards. And if you did pay a vendor, you might be required to file Form 1099-MISC. So, what is IRS Form 1099?

What Is the Immigration Reform and Control Act (IRCA)?

By Mike Kappel

Thanks to political campaigns and debates on immigration, you might have heard of the Immigration Reform and Control Act (IRCA). The Act is a big topic that politicians keep coming back to. But, what is the IRCA, and what does it mean for your business?

illustration of clock showing time interval of when employees can go vote

Are You Required to Give Employees Time Off to Vote?

By Mike Kappel

As a small business owner, you may offer types of paid or unpaid time off to employees. But when election day rolls around, do you give employees time off to vote? Read on to learn about offering time off to vote, voting leave laws by state, and whether you can refuse voting leave.