

Robert W Ditmer Financial Support
Professional Bookkeeper ● Payroll Professional ● Writer/Editor

Salaries and Wages
“Salary Alternatives for Non-Exempt Employees,” PAYTECH: The Official Publication of the American Payroll Association, February–May 2003. (This four-part series explored the basics of salaries for non-exempt employees, as well as alternative methods such as the fluctuating workweek method and Belo Plans. Since the complete series is no longer available online in its original form, it has been reproduced here.)
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Published on Justworks, June 2, 2014.
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For a more detailed discussion of Overtime Pay aimed at payroll professionals instead of employers, see the article entitled "The Basics of Calculating Overtime Pay", which is part of the series on salary alternatives above.
The Ins and Outs of Supplemental Wages (2 articles originally published on Justworks, June 10 & 18, 2014. Updated for 2018.)
Handling Wages Due a Deceased Employee
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Published on Justworks, July 31, 2014.
Overtime Premiums vs. Overtime Pay: What Is the Difference?
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Originally published on Payroll-Taxes.com, this article was reprinted by M. Stewart & Company, Accountants and Consultants, on its website, February 7, 2013.
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Please note: This article has not been optimized for mobile devices by the website.
Avoiding the Pitfalls of Employee Bonuses and Gifts.
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©Justworks, Inc. This article was prepared for Justworks in November 2014, but was never posted to the Justworks blog.
Minimum Wage and Overtime for Piecework. How Are They Calculated?
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Originally published on Suite101.com, October 13, 2010. Calculations revised to reflect 2015 minimum wages.
Minimum Wage and Overtime for Tipped Employees.
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Originally published on Suite101.com, April 20, 2010.
Overtime and Multiple Employers.
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Originally published on Payroll-Taxes.com.
Opinion Paper: The Non-Effect of 27 Payrolls in a Year.
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When employers have to pay salaried biweekly employees 27 times in one year, or pay salaried weekly employees 53 times in one year, they may think they should reduce the employee's salary so his annual pay remains the same. In my opinion this is not a valid practice, and this opinion paper explains why.
Do You Have to Pay for Every Minute of an Employee's Time? The Issue of Compensatory Time.