Payroll

Like most other restaurants in Maine, DiMillo's On the Water in Portland says it will no longer charge automatic gratuities for most large groups now that a change in the federal income tax code has closed a long-standing loophole.

Of the more than 119 million households in the U.S., about 6 million, or five percent, of them include a millionaire, according to a new report. But where do they live?

U.S. private-sector franchise jobs increased by 30,250 during the month of December 2013, according to the ADP National Franchise Report. BThe report measures monthly changes in franchise employment derived from ADP’s actual transactional payroll data.

Talk about March Madness! Office pools and online versions of pick-em games for the NCAA basketball tournament see a lot of money pass hands, but never like this.

You probably know that non-exempt employees are covered under FLSA, which imposes requirements for overtime and other aspects of employment. Exempt employees, on the other hand, are not subject to FLSA.

Unless you’ve been living under a rock the last few years, you’re well-aware that the massive health care legislation known informally as “Obamacare” by both its detractors and proponents remains the law of the land.

Starting this year, the credit goes up to 50 percent for for-profit entities, and 35 percent for tax-exempt ones.

I visited Arizona last summer, where the temperatures hit 119 degrees in the afternoon and didn’t much cool at night. They call it “dry heat.” I called it Apache Territory.