Articles

Article Categories

All of the articles listed on this website have been written by Robert W. Ditmer, and most of the articles have been published on other websites, so many of the links are to outside sites. These articles are provided for educational purposes only and do not constitute legal opinions. Employers who need legal answers should consult an attorney. Also keep in mind that some of the information may have been superseded by changes in tax law. In such cases, the articles are provided for historical purposes only. Please be sure that the information is current before applying it.

Articles have been arranged by categories. Just click on one of the Article Categories or use the submenu under the Articles menu above. Many of the articles I have written have been removed by the original website where they were published. Some of them have been reproduced on this site, and over time I will be posting more of those articles on this website.

In addition to the various categories of articles, I have also created an Index to assist users in locating various subjects.

Reference Articles

Salaries and Wages

Payroll Taxes

Non-Payroll Deductions