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Payroll Glossary - B
Back Pay Award: A cash payment made to an employee that normally is because of legal action to remedy a violation of wage and hour laws or employment discrimination.
Backup Withholding: Income tax withholding required from nonemployee compensation when the payee fails to furnish the payer with a TIN or the payer is notified by the Internal Revenue Service that the payee's TIN is incorrect.
Basic Pilot Program: An automated confirmation system with which employers can match data provided by new employees on Form I-9 against information already contained in the SSA's database to verify the employee's eligibility to work in the US.
Base Period: In conjunction with unemployment compensation, it usually consists of the Internal Revenue Service four quarters of the last five completed quarters preceding the claimant's benefit year.
Base Period Wages: Wages earned during the base period. The amount is generally one of several parameters used in determining a claimant's qualification for unemployment compensation payments.
BCIS: Bureau of Citizenship and Immigration Services
Behavioral Control: The right that a business has to direct/control the method and mammer in which a worker performs the work to be done, refers to Independent Contractors vs. Employees.
Benefit Ratio: In unemployment compensation, it is a type of experience rating that bases an employer's UI tax rate on the ratio of the employer's benefit chargebacks to its total taxable pay for a period of time.
Benefit Wages: In unemployment compensation, an amount charged to an employer's account when a ex-employee is paid unemployment benefits. The amount is the base period wages paid by that employer to the former employee.
Benefit Year: In unemployment compensation, the 52-week period beginning on the day a claim for benefits is filed.
BLS: Bureau of Labor Statistics.
Bureau of Citizenship and Immigration Services (BCIS): A federal agency, part of the Homeland Security, where the employment eligibility functions of the INS have been transferred to.
Business Services Online (BSO): Electronic employer wage reporting options through the SSA's website.
Business Standard Mileage Rate: A cents-per-mile figure issued annually by the IRS.