Posted on Mon, May 10, 2010
Still have questions about the HIRE Act? Check out the links below for answers to frequently asked questions about the incentive legislation which allows employers an exemption from remitting the 2010 employer portion of Social Security tax for qualified previously unemployed workers.
Who is a qualified employee?
An individual who has been unemployed or employed for less than 40 hours during the prior 60 day period, ending the date employment begins with a qualified employer after February 3, 2010 and before January 1, 2011.
Have more questions about qualifying criteria (laid off employees, temporary employees and recent graduates), reporting and deadlines? See the IRS’s link
FAQs About Qualified Employees:
http://www.irs.gov/businesses/small/article/0,,id=220749,00.html
Does your company meet the criteria of a qualified employer?
A taxable business, tax-exempt organizations, public colleges and universities in U.S. territories normally subject to federal social security tax qualify for the exemption. Indian tribal governments qualify as well. New businesses can take advantage of the exemption, provided they hire qualified employees.
Want to learn more about how the HIRE Act affects COBRA premium assistance credits and the Work Opportunity Tax Credit or learn how your restaurant can claim the exemption and the 45B credit? See the IRS’s link FAQs About the Payroll Tax Exemption and Qualified Employers:
http://www.irs.gov/businesses/small/article/0,,id=220748,00.html
How does a qualified employer claim the payroll exemption?
The payroll tax exemption is claimed on the employer’s quarterly federal tax return, Form 941 beginning with the second quarter of 2010. The exemption for wages paid during the first quarter of 2010 can be claimed on the second quarter Form 941.
Have specific questions about reporting criteria, applicable liabilities/social security wage bases or how the HIRE Act exemption is affected by other credits? Click on the IRS’s link
FAQs About Claiming the Payroll Exemption:
http://www.irs.gov/businesses/small/article/0,,id=220750,00.html
For more information about APS click on one of the following links:
Payroll Taxes | Payroll Processing | HR | Time and Attendance Solution
The information on this Site is provided for informational purposes only. It does not, and is not intended to, provide any financial, insurance, legal, accounting, tax or other professional advice, and should not be relied upon by you in that regard. It is not a substitute for professional advice from a competent, independent advisor in your jurisdiction.
Posted on Mon, Apr 19, 2010
President Obama signed bill H.R. 4851 to extending the COBRA subsidy program to May 31 2010 and unemployment benefits to June 2, 2010.
The 65% of the premium paid by the employer is reimbursed through a credit against the employer's employment tax liabilities. The credit is taken on Form 941 or Form 944 and is treated as a deposit made on the first day of the return period.
Claiming Credits
If any payments have been or will be made for former employees in 2010, the credit must be taken on the 2010 quarterly 941 tax return in which the payments are made. If you fail to claim the credit on appropriate 941 tax return, a form 941-X can be filed to retroactively claim the credit.
APS Customer Note: To claim the credits, please complete the COBRA Premium Assistance Credit form and submit it to your APS account manager prior to the last payroll of the quarter to which the credit applies. The form can be downloaded from the Main Menu of APS OnLine.
About COBRA
In general, COBRA provides certain former employees the right to a temporary continuation of health coverage at group rates. As a result of the American Recovery and Reinvestment Act of 2009 (ARRA), employers are required to pay 65% of the former employee's COBRA premium directly to insurers, provided that the employee pays the remaining 35% of the premium.
About APS
Founded in 1996, APS is a technology leader in online payroll software and tax compliance services. Thousands of businesses across the US rely on APS to eliminate tax compliance risk, streamline payroll management and improve company performance. APS OnLine, the company's proprietary web-based technology uses a single system design that includes payroll, human resources, time & attendance, reporting, document management and accounting integration.
For more information about APS's payroll tax services visit the APS website - Payroll Tax Service
Posted on Wed, Apr 14, 2010
The IRS has released guidelines for employers planning on taking the tax credit under the employment incentive law (HIRE Act). In addition, they have also released a new form W-11 that the employee must complete and sign for the employer to claim the credit. Form W-11 does not need to be filed with IRS, but does need to be retained as part of the employer's payroll and income tax records.
Understanding the Credit
Employers that have hired qualified unemployed workers since February 3, 2010, will not be required to remit the employer share of the Social Security tax (6.2 %) for those individuals' 2010 employment. The employer is still required to withhold and remit the employee's share of the Social Security tax and both the employer and employee shares of the Medicare tax. In general terms, a qualified employee is one that has been unemployment for the past 60 days, or worked fewer than 40 hours for anyone during the 60-day period prior to hire. For more detail, see the frequently asked questions section at the bottom of this article.
The IRS plans to release a revised second quarter form 941 which will include a line for employers to claim their share of Social Security tax. For those employers that have hired qualified employees in the first quarter of 2010, the credit will be applied to the second quarter 2010, according to IRS.
In addition, HIRE Act exempt wages and tips will be reported in box 12, code CC on the W-2. The W-3 will also have a line added for reporting exempt wages.
*APS Customer Note - Claiming the Credit
APS customers only need to fax or email form W-11 to their account manager. The employee will then be flagged as a qualified employee under the HIRE Act and the Social Security tax will be listed as a credit on the cash requirement statement for each payroll that the employee is compensated. The credit will reduce the total tax draft, as well as the 941 payment for each payroll.
Form W-11 can be download from the Main Menu of APS OnLine or by accessing this link: http://www.irs.gov/pub/irs-pdf/fw11.pdf
Frequently Asked Questions (as published on the IRS website - http://www.irs.gov/businesses/small/article/0,,id=220745,00.html)
Q: What is the payroll tax exemption?
A: The payroll tax exemption is an exemption from the employer’s 6.2 percent share of social security tax on all wages paid to qualified employees from March 19, 2010 (the day after the date of enactment of the HIRE Act) through December 31, 2010. The employee’s 6.2 percent share of social security tax and the employer and employee’s shares of Medicare tax still apply to all wages.
Q: Which employers qualify for the payroll tax exemption?
A: Taxable businesses and tax-exempt organizations qualify for the payroll tax exemption. Such employers in U.S. possessions, such as Puerto Rico or the Northern Mariana Islands, that are subject to social security tax also qualify for the payroll tax exemption. Federal, State or local government employers generally do not qualify for the payroll tax exemption. However, public colleges and universities can qualify for the exemption.
Q: Does the payroll tax exemption apply to household employers?
A: No. The payroll tax exemption applies only to wages paid to a qualified employee performing services in the employer’s trade or business or in activities in furtherance of a tax-exempt organization’s exempt purpose.
Q: If an employer starts a new business, does the payroll tax exemption apply to wages paid to employees hired for the new business?
A: Yes, if they are qualified employees.
Q: If an employee laid off in 2009 has been receiving COBRA premium assistance, for which the employer has been taking the COBRA premium assistance credit, and the employer rehires the employee, can the employer take the payroll tax exemption under the HIRE Act for wages paid to the employee?
A: Yes, if the employee is a qualified employee.
Q: Who are qualified employees?
A: Qualified employees are individuals who begin employment with a qualified employer after February 3, 2010, and before January 1, 2011, who have been unemployed or employed for less than 40 hours during the 60-day period ending on the date such employment begins, and who are not family members of, or related in certain other ways, to the employer.
Q: Do the qualified employees need to do anything to make it possible for their employer to claim the payroll tax exemption?
A: Yes, qualified employees must certify by a signed affidavit, under penalties of perjury, that they have not been employed for more than 40 hours during the 60-day period ending on the date they started employment. The IRS plans to issue a model affidavit that can be used for this purpose.
Q: Is the 60-day period continuous, and can it span 2009-2010?
A: The 60-day period must be continuous and can span 2009-2010.
Q: Does the payroll tax exemption apply to wages paid to a qualified employee hired to replace an existing worker whose employment terminated?
A: The payroll tax exemption does not apply to wages paid to an employee who is hired to replace an existing worker, unless the existing worker terminated employment voluntarily or was terminated for cause.
Q: Does the payroll tax exemption apply to wages paid to an employee who was previously laid off and then rehired by the same or a related employer after a 60-day period?
A: Yes, an employer may apply the payroll tax exemption to wages paid to a rehired employee who is otherwise a qualified employee.
Q: If an employer lays an employee off because of lack of work and later, when work picks up, hires a new employee, can the payroll tax exemption apply to wages paid to the new employee?
A: Yes, if the new employee is a qualified employee (i.e., was employed for less than 40 hours during the prior 60 days).
Q: Does the payroll tax exemption apply only if the employer previously laid employees off?
A: No, the payroll tax exemption can apply to wages paid to any qualified employee.
Q: If an employer hires a recent graduate who has been in school for some or all of the 60 days preceding the start of his employment, does the payroll tax exemption apply to wages paid to the employee?
A: Yes, if the employee is a qualified employee. It is not necessary that the individual was previously employed and has lost his or her job to be a qualified employee.
Q: How does the employer claim the payroll tax exemption for wages paid to qualified employees?
A: The payroll tax exemption is claimed on Form 941, Employer's QUARTERLY Federal Tax Return, beginning with the second quarter of 2010.
Q: How does the employer claim the payroll tax exemption for wages paid to qualified employees during the period March 19 through March 31, 2010 (the first quarter of 2010)?
A: The payroll tax exemption for wages paid during this period will be claimed on the employer's Form 941 for the second quarter of 2010.
Q: Can an employer claim the COBRA premium assistance credit and the payroll tax exemption for new hires on the same employment tax return?
A: Yes.
Q: How does application of the payroll tax exemption to wages paid to a qualified employee affect the availability of the Work Opportunity Tax Credit with respect to that employee?
A: If an employer applies the payroll tax exemption to wages paid to a qualified employee, such wages paid to the employee during the one-year period beginning with the employee's hiring date may not be taken into account for purposes of the Work Opportunity Tax Credit. An employer that wishes to claim the Work Opportunity Tax Credit with respect to a qualified employee can elect out of the payroll tax exemption with respect to wages paid to that qualified employee.
For more information about APS click on one of the following links:
Payroll Taxes | Payroll Processing | HR | Time and Attendance Solution
The information on this Site is provided for informational purposes only. It does not, and is not intended to, provide any financial, insurance, legal, accounting, tax or other professional advice, and should not be relied upon by you in that regard. It is not a substitute for professional advice from a competent, independent advisor in your jurisdiction.
Posted on Fri, Mar 19, 2010
Jobs Bill Legislation (H.R. 2847)
Employers that have hired qualified unemployed workers beginning on February 3, 2010, will not be required to remit the employer share of the Social Security tax (6.2 %) for those individuals while they are employed for 2010. The employer is still required to withhold and remit the employee's share of the Social Security tax and both the employer and employee shares of the Medicare tax.
In addition, employers that retain such employees for 52 weeks may be eligible for an additional $1,000 credit off corporate taxes.
As a result of this change, the Internal Revenue service will be issuing a new 941 return to be used for the second quarter of 2010. Any first quarter credit amounts will be treated as a 941 payment and will be claimed on the form 941 in the second quarter.
How to Claim the Credit
In the coming weeks, the IRS will be issuing guidance to properly document and claim the credit for hiring qualified unemployed workers. For APS customers, we will provide detailed instructions on the Main Menu of APS OnLine to indentify those employees so that the tax liability draft does not include the employer share of the Social Security tax.
Payroll Taxes | Payroll Processing | HR | Time and Attendance Solution
The information on this Site is provided for informational purposes only. It does not, and is not intended to, provide any financial, insurance, legal, accounting, tax or other professional advice, and should not be relied upon by you in that regard. It is not a substitute for professional advice from a competent, independent advisor in your jurisdiction.
Posted on Tue, Mar 02, 2010
As part of the National Research Project, examiners for the Internal Revenue Service will begin 6,000 planned audits of businesses to take place over the next 3 years. The audits will focus on employment taxes, specifically backup withholding for 1099s, fringe benefits, employee-independent contractor status, and executive/officer compensation. The purpose of this article is to discuss the most common employment tax issues included in the audit, understanding the difference between a W-2 employee and a 1099 independent contractor.
Being in the payroll industry, we get asked this questions frequently: Do I have to withhold taxes if I have an agreement with my employees that they will pay their own taxes? The answer is yes. The distinction between employee and independent contractor is not determined by an agreement between the employer and the individual. It is determined by the IRS and many business owners/officers (especially new businesses) simply do not understand this.
It is also common among larger employers to misclassify independent contractors based on a particular job function that is not directly related to the day-to-day operations, such as a janitorial crew.
So the question becomes, how do you determine if the individual is an employee?
To answer this question, first lets look at the Common Law test, then we will review the factors used by the IRS in determining employee status and what to do if you think you have misclassified workers.
Common Law Test
The basis of the common law test is pretty simple: Does the employer have the right to control what work will be done and how that work will be done? If the answer is yes, then the worker is an employee subject to payroll tax withholding. If the employer has the right to control the result and not the method in which the result is achieved, then the worker generally qualifies as an independent contractor.
The table below is used for determining whether a worker is an employee under the Common Law test:
Although this seems easy to understand on the surface, lets take a closer look at the factors that the IRS uses to determine worker classification.
Factors Used By IRS
Currently the IRS does not have any official rules governing worker status, however IRS auditors look at the following three categories: Behavioral Control, Financial Control, and the Relationship of the Parties.
Behavioral Control - Does the employer have the right to direct or control how the worker performs the specific task? More specifically, ask yourself the questions below and if you answer yes then the worker is most likely an employee.
- Are instructions given about when, where, or how to work?
- Are directions provided as to which tools or equipment to use?
- Are worker's told whom to hire or assist with work?
- Is management approval required before taking certain actions?
- Do workers undergo periodic or ongoing training?
Financial Control - The most significant evidence of financial control is whether or not the worker has an opportunity to either make a profit or suffer a loss. If so, the worker is most likely an independent contractor. The following four aspects can be used to determine financial control.
Investment - for a worker to be treated as an independent contractor, the worker must have an investment in facilities and tools used in the course of performing services.
Expenses - independent contractors will normally incur expenses at their own cost that impact the worker's opportunity for profit. The focus here is on unreimbursed expenses, specifically fixed or ongoing costs that are incurred regardless of whether or not work is performed. Examples are:
- Rent
- Utilities
- Training
- Advertising
- Insurance
- Wages to others
- Licenses
Marketable Services - independent contractors will offer their services to the available market and will normally maintain a visible location and advertise their business. Lack of these activities may point to the worker be classified as an employee.
Method of Payment - in general independent contractors are paid a flat fee or commission for a performing a task. Employees however are generally paid by the hour, day, or pay period indicating a guaranteed return for their work.
Relationship Of The Parties - How do the worker and business view each other in terms of control.
Written Contracts - a written agreement describing the worker as an independent contractor and indentifying the payment terms, reimbursable expenses, and work performance methods may be used to classify the worker as an independent contractor, but in itself is not sufficient evidence.
Employee Benefits - benefits such as sick or vacation time and health insurance are normally only provided to employees and would weigh heavily in determining that a worker is an employee.
Termination - the ability to immediately terminate the worker would indicate employee status. However this should not be confused with a business' ability to refuse payment to an independent contractor for unsatisfactory work.
Continuing Relationship - independent contractors are usually hired for a specific period of time or task to be performed. Employees are usually hired for an indefinite period.
Regular Business Activity - if a worker's services are a primary aspect of the regular business activity of the organization, then the worker is most likely subject to a certain amount of control by the business and is, therefore, considered an employee.
What To Do Now
If you feel you may have workers misclassified, the best course of action would be to reclassify the workers, back to the beginning of the current year. If you have doubts about a worker's status, the IRS offers assistance to employers and workers by filing out form SS-8 and sending it to IRS. You can access form SS-8 here: http://www.irs.gov/pub/irs-pdf/fss8.pdf
In the event the IRS reclassifies an individual to an employee, the employer will most likely be required to pay employment tax that was not withheld on payments during the misclassification. IRS code allows for employment tax payments of 1.5% of the employee's federal income tax liability and 20% of the amount that should have been withheld for the employee's FICA taxes. In addition, if the employer failed to file 1099s during the period of misclassification, the employer's liability doubles to 3% and 40% respectively. Employers that are required to pay this liability may not recover any tax from the employee or deduct these amounts from future compensation.
Any intentional disregard to withhold taxes will most likely result in more stringent penalties.
In the event you are unsure as to how to classify a worker, it is best to err on the side of caution and classify the worker as an employee. It is always less painful to receive a tax refund than it is to pay a tax penalty.
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For more information about APS services and software visit:
Payroll Taxes | Payroll Processing | HR | Time and Attendance Solution
The information on this Site is provided for informational purposes only. It does not, and is not intended to, provide any financial, insurance, legal, accounting, tax or other professional advice, and should not be relied upon by you in that regard. It is not a substitute for professional advice from a competent, independent advisor in your jurisdiction.
Posted on Tue, Jan 05, 2010
2010 Federal Tax Withholding Changes
As a result of the new IRS tax tables, employees will see an increase in their federal tax withholding in 2010. The increase is minimal in most cases, however lower wage earners that are filing as married will be impacted the most. The table below is an illustration of the withholding increase (expressed as a percentage) from 2009 to 2010 for an employee claiming zero exemptions and filing either single or married.
To access the complete 2010 tax tables, you can download the IRS Publication 15 (Circular E) here:
http://www.irs.gov/pub/irs-pdf/p15.pdf?portlet=3.
How This Impacts Your Payroll
Employee take home pay will decrease while your 941 payment liability will increase. For those employees that have elected to have additional federal withholding deducted from their pay, they may want to evaluate their withholding status and submit a new W-4. The new 2010 form W-4 can be accessed directly from the IRS website using the following link: 
http://www.irs.gov/pub/irs-pdf/fw4.pdf?portlet=3.
Nonresident Alien Withholding
The IRS has established a new procedure for calculating the amount of income tax to withhold from the wages of nonresident aliens. A new chart has been created that requires additional income to be added to wages for calculating the tax withholding amount only. In addition, a new withholding table for nonresident aliens must be used in conjunction with the new tax withholding tables used to figure withholding tax on other employees. The result of the new procedure is that withholding for nonresident aliens in 2010 is over 250% more than it was in 2009. To learn more, review section 9 of IRS publication 15 (Circular E) Employer's Tax Guide for 2010. You can download it from the IRS website using the following link: http://www.irs.gov/pub/irs-pdf/p15.pdf?portlet=3.
Learn more about APS Payroll Tax Services.
APS Customer Note: This payroll tax update is for informational purposes only. No action is required on the part of APS customers to comply with the information contained in this release.
Posted on Wed, Dec 30, 2009
On December 21 President Obama signed a measure extending the COBRA subsidy program, which pays 65 percent of health care premiums for involuntarily terminated workers. The measure, called The Fiscal Year 2010 Defense Appropriations Act, includes amendments to the federal American Recovery and Reinvestment Act of 2009 that originally provided the COBRA subsidy. The measure increases the duration of the program from nine to 15 months, and extends premium assistance to individuals who lose health care coverage because of an involuntary employment termination from Sept. 1, 2008, to Feb. 28, 2010.
The 65% of the premium paid by the employer is reimbursed through a credit against the employer's employment tax liabilities. The credit is taken on Form 941 or Form 944 and is treated as a deposit made on the first day of the return period.
Claiming Credits
If any payments have been or will be made for former employees in 2010, the credit must be taken on the 2010 quarterly 941 tax return in which the payments are made. If you fail to claim the credit on appropriate 941 tax return, a form 941-X can be filed to retroactively claim the credit.
About COBRA
In general, COBRA provides certain former employees the right to a temporary continuation of health coverage at group rates. As a result of the American Recovery and Reinvestment Act of 2009 (ARRA), employers are required to pay 65% of the former employee's COBRA premium directly to insurers, provided that the employee pays the remaining 35% of the premium.
APS Customer Note: To claim the credits, please complete the COBRA Premium Assistance Credit form and submit it to your APS account manager prior to the last payroll of the quarter to which the credit applies. The form can be downloaded from the Main Menu of APS OnLine.
Links to Resources & Articles on the Web
The links provided are for informational purposes only and are not meant to be an endorsement or representation by APS.
Posted on Tue, Dec 15, 2009
APS Customer Note: This payroll tax update is for informational purposes only. No action is required on the part of APS customers to comply with the information contained in this release.
As a result of the rise in unemployment claims this past year, several states have depleted their unemployment fund. Those states are now increasing their unemployment wage base to replenish their funds.
What is unemployment tax?Unemployment tax is a payroll tax that employers pay on employee wages. It is not a tax withheld from employee wages. Each state issues an employer an unemployment rate and establishes a state-wide unemployment wage base. The wage base is the maximum individual employee compensation upon which the unemployment rate will be applied. For example, if a state's unemployment wage base is $10,000, an employer pays taxes on the first $10,000 of wages paid to each employee. Assuming an employer unemployment tax rate of 2%, the employer would pay $200 in unemployment taxes, per employee earning at least $10,000 per year.
The unemployment rate is based on several factors, which we will address in a future blog article, so check back frequently.
How does this effect your payroll tax expense?
Using the same example above, if the unemployment wage base increases by $1000, then the employer would pay an additional $20 per year, per employee. To calculate your additional tax expense, reference the table below to see if your state(s) increased their wage base. If so, take the increase (the difference between the 2009 and 2010 wage base), multiply the increase by your tax rate, then multiply the result by the number of employees that you expect to reach the maximum wage base. Or, use the formula below:
2010 Increase
X Tax Rate
X Number of Employees = Additional Tax Expense
APS clients can find their unemployment tax rate by clicking the SETTINGS tab in APS OnLine. Under the Company Preferences section, choose tax details to see your company's Tax Reporting ID & tax rate (shown as a percentage).
Posted on Wed, Dec 02, 2009
As the end of the year quickly approaches, many payroll and HR departments feel a sense of urgency to meet certain deadlines. With a little planning and communication with employees the stress level can ease significantly.
If you are currently outsourcing your payroll, you will only need to focus on the following four steps. If you process your payroll in-house, you will also need to address the second section of this article.
1. Review employee contact information
Make sure employee names, addresses, and social security numbers are up-to-date. Since most W-2s are mailed to the employee, it is important to have the correct address on file. Send out reminders to employees asking them to confirm this information before the last payroll of the year. Depending on your payroll solution, if employee self-service is integrated, this simple task can be performed by the employee at any time using an online portal.
Some payroll solutions also identify missing or invalid employee data which helps insure data integrity and eliminate unnecessary headaches.
2. Address how W-2 reprints will be handled
Some companies charge a fee to the employee for a duplicate W-2. If this is the case, inform your employees of this fee so that they will be more cautious in storing the original document. However, with employee self-service, employees can access their W-2 electronically at no charge and without inconveniencing the payroll department.
3. Verify that all manual checks or voids have been processed
Sometimes checks will be issued to employees outside of the payroll system. It is important that these checks are recorded and the tax liability paid prior the the start of the new year. Likewise, any checks that have been voided will also need to be recorded.
4. Gather year-end W-2 adjustment information
Adjustments such as excess group term life, third-party sick pay, taxable fringe benefits, and COBRA assistance credits need to be processed no later than your last payroll of the year. Other W-2 items that do not have a direct payroll tax implication, such as two percent S-Corp health insurance or reimbursable moving expenses, can be added to the W-2 after the final payroll.
Not currently outsourcing? Continue with the following tasks: - Order W-2 & 1099 Forms
- Print and distribute W-2 & 1099 Forms
- Create a checklist of due dates for federal quarterly and annual tax returns
- Create a checklist of due dates for each state's quarterly and annual tax returns
- Order state annual reconciliation forms
- Reconcile Forms W-2 to Forms 941 for the year
- Verify that pension plans are being reported correctly on Form W-2
- Install new federal and state tax tables
- Archive prior year payroll files
One final note, make a list of what you did this year and what you forgot to do and use this list as a reference to prepare for next year's year end.
Posted on Tue, Nov 24, 2009
About COBRA
In general, COBRA provides certain former employees the right to a temporary continuation of health coverage at group rates. As a result of the American Recovery and Reinvestment Act of 2009 (ARRA), employers are required to pay 65% of the former employee's COBRA premium directly to insurers, provided that the employee pays the remaining 35% of the premium.
Former employees are eligible for COBRA continuation coverage during the period beginning September 1, 2008 and ending December 31, 2009; however, the employee must have been INVOLUNTARILY terminated from employment. In addition, the assistance for the coverage can only last up to 9 months.
The 65% of the premium paid by the employer is reimbursed through a credit against the employer's employment tax liabilities. The credit is taken on Form 941 or Form 944 and is treated as a deposit made on the first day of the return period.
Claiming Credits in the 4th Quarter
If any payments have been or will be made for former employees in the 4th quarter of 2009, the credit must be taken on the 4th quarter 2009 941 tax return. Payments for the 4th quarter 2009 cannot be claimed on the 1st quarter 2010 941 tax return. If you fail to claim the credit on the 4th quarter 941 tax return, form 941-X can be filed to retroactively claim the credit.
APS Customer Note: To claim 4th quarter credits, please complete the COBRA Premium Assistance Credit form and submit it to your APS account manager prior to your last payroll of 2009. The form can be downloaded from the Main Menu of APS OnLine.
Online Resources: