Wage assignments are voluntary deductions authorized by employees for things like loan payments or union dues.
Garnishments, wage attachments, and medical support orders are court-mandated deductions, making them involuntary.
Reference:
IRS Publication 15 (Employer's Tax Guide)
Payroll Deduction Compliance Guide (Payroll.org)

Comprehensive and Detailed Explanation:Unclaimed wages (also known asescheat wages) must be handled according tostate escheatment laws.Each statehas its own rules about how long employers must hold unclaimed wages before remitting them to thestate's unclaimed property division.
* Option Ais incorrect because voiding the check does not resolve the issue of unclaimed wages, and FormW-2cis used forcorrecting tax information, not handling unclaimed wages.
* Option Bis incorrect because unclaimed wagescannotbe posted asforfeited earningswithout proper reporting to the state.
* Option Cis incorrect becauseescheatment laws are governed at the state level, not federal.
Reference:
Payroll.org - Unclaimed Wages and Escheatment Guidelines
State Escheatment Laws and Compliance Regulations

* Employee badges (B) are NOT acceptable as proof of identity for Form I-9.
* Acceptable IDs include passports, driver's licenses, and other government-issued documents.
References:
* USCIS Form I-9 Acceptable Documents List

Step 1: Determine taxable wages
Regular wages: $2,000.00
Shift differential: $1,000.00
Total taxable wages = $3,000.00 (Non-taxable tuition reimbursement and travel are excluded.) Step 2: Calculate Social Security tax
$3,000 × 6.2% = $186.00 (Employer portion)
Step 3: Calculate Medicare tax
$3,000 × 1.45% = $43.50 (Employer portion)
Step 4: Total employer FICA tax
Social Security + Medicare = $186.00 + $43.50 = $229.50
Employer's share = $229.50 × 2 = $459.00
Reference:
IRS Publication 15 (Employer's Tax Guide)
Social Security and Medicare Tax Rates (IRS)

* Deposits should be available on payday morning, and payroll staffmust act immediatelyif there is an issue.
* Telling the employee to wait until midnight (B) is incorrectbecause itdelays actionand could lead to compliance issues.
References:
* NACHA Direct Deposit Guidelines
* Payroll Banking & Deposit Compliance Guide (Payroll.org)