Page 3 - TPM Newsletter JAN 2020
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January 2020 3
IRS Issues 2020 Standard Mileage Rates OSHA - Amputa ons in Manufacturing Industries
The Internal Revenue Service (IRS) has issued The U.S. Department of Labor’s Occupa onal Safety and Health
the 2020 op onal standard mileage rates used Administra on (OSHA) recently issued an updated Na onal
to calculate the deduc ble costs of opera ng an Emphasis Program (NEP) to focus agency inspec ons on
automobile for business, charitable, medical or amputa on hazards in manufacturing industries. This direc ve
moving purposes. Beginning January 1, 2020, the updates the 2015 NEP on amputa ons.
standard mileage rate for the use of a car (van,
pickup or panel truck) will be 57.5 cents per mile, The NEP targets industrial and manufacturing workplaces where
down half a cent from 58 cents for 2019. The employees are injured by unguarded or improperly guarded
rate for medical or moving purposes will decrease machinery and equipment. NEPs focus agency enforcement
three cents to 17 cents per mile, from 20 cents ac vity and do not create any new obliga on to employers.
in 2019. The rate for providing services for
charitable organiza ons remains unchanged at 14 The updated NEP:
V Revises targe ng methodology to include data from
cents a mile.
amputa on repor ng requirements;
The standard mileage rate for business is based V Revises coding requirements for amputa on inspec ons in
on an annual study of the fi xed and variable costs the OSHA Informa on System; and
of opera ng an automobile. The rate for medical V Adds new appendices on amputa ons targe ng methodology
and moving purposes is based on the variable and North American Industry Classifi ca on System codes.
costs. Taxpayers always have the op on of
calcula ng the actual costs of using their vehicle The emphasis program will run un l March 10, 2020, with a
rather than using the standard mileage rates. For three-month period of educa on and preven on outreach.
addi onal informa on, call TPM or visit the IRS Enforcement ac vi es will begin a er the outreach period and
website at www.irs.gov. remain in eff ect un l canceled. OSHA-approved State Plans are
expected to have enforcement procedures that are at least as
eff ec ve as those in this instruc on.
New Form W-4
Employers are already responsible for ensuring machines are
The fi nalized version of the 2020 Form W-4, properly safeguarded to prevent worker amputa ons and other
Employee’s Withholding Cer fi cate is now fatal injuries. OSHA’s Machine Guarding webpage provides
compliance assistance resources to help employers iden fy
available at h ps://www.irs.gov/pub/irs-pdf/fw4.pdf
amputa on hazards, and follow required procedures to properly
The new W-4 form be er incorporates the guard sta onary and portable machines. h ps://www.osha.gov/SLTC/
changes ushered in by the Tax Cuts and Jobs Act machineguarding/standards.html
allowing employees to more accurately es mate
the amount of tax they ask their employers to OSHA - Occupa onal Fatali es in 2018
withhold from their paychecks beginning in 2020. The Bureau of Labor Sta s cs’ (BLS) Census of Fatal Occupa onal
The goal of the new design is also to balance Injuries Report, released on December 17, 2019, shows the rate
simplicity, accuracy and privacy for employees of fatal work injuries remained unchanged in 2018.
while minimizing burden for employers and
payroll processors. Tragically, uninten onal overdoses at work increased by 12
percent—the sixth consecu ve annual increase and a refl ec on
Allowances are no longer used for the redesigned of the broader opioid crisis that our na on is facing. OSHA
Form W-4, instead a specifi c withholding amount teamed with the Na onal Safety Council on the release of
is calculated by the employee. This change is a toolkit to help employers address opioid abuse in their
meant to increase transparency, simplicity, and workplaces and support workers in recovery.
accuracy of the form. In the past, the value of a
withholding allowance was ed to the amount of Suicide at work increased by 11 percent in 2018. OSHA created a
the personal exemp on. Due to changes in law, new webpage with free and confi den al resources to help users
currently you cannot claim personal exemp ons know who and how to call for help.
or dependency exemp ons.
The report also showed a 14 percent decline in work-related
For more informa on about the new fatal falls from heights, the lowest total since 2013. Enforcement
W-4, go to h ps://www.irs.gov/newsroom/ eff orts helped abate more than 7,000 fall-related hazards in the
faqs-on-the-2020-form-w-4#_blank construc on industry.
Timber Products Manufacturers Associa on