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The "Payroll Room" is how much money in a National Hockey League (NHL) team's salary cap is left to acquire players, whether such players are signed as free agents or join the team via a trade or waivers. The term originated in 2005 with the NHL Collective Bargaining Agreement (CBA), which was negotiated following a season-long lockout.
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In a non-discriminatory Section 79 plan, the first $50,000 of coverage is provided free to all employees. Any group coverage over this amount is deemed a benefit for which the employee must pay. The pure insurance portion is factored using the Internal Revenue Service (IRS) published Table I rates [3] (scroll to page 5).
The Current Tax Payment Act of 1943, Pub. L. 68, Ch. 120, 57 Stat. 126 (June 9, 1943), re-introduced the requirement to withhold income tax in the United States. Tax withholding had been introduced in the Tariff Act of 1913 but repealed by the Income Tax Act of 1916.
In 2007, Shirley Fanning-Lasseter, mayor of Duluth, Georgia, proclaimed September 3 to 7, as “National Payroll Week” in the City of Duluth. [1]In 2003, Elvy Robichaud, then the Health and Wellness Minister and Minister Responsible for the Office of Human Resources for the province of New Brunswick, Canada, issued a press release to announce "his support and recognition" of National Payroll ...
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