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BMA Payroll

BMA was originally founded in 1977 as a strategic planning services firm. They were lacking transparency and providing terrible customer service.

BMA Payroll is a family-owned and run company located in Neshanic Station, Branchburg Township, New Jersey, and brings over 45 years of specialized experience to small to mid-sized companies. But, we shifted focus toward payroll services after owners Paul and Greg & George Stappas witnessed “big box” payroll bureaus taking advantage of small businesses. That’s why we are totally transparent with y

ou, and work to protect you against payroll tax fraud that has happened with other providers. Fueled by a passion for empowering businesses, Paul Stappas and co-owners Greg & George Stappas embarked on a mission to offer better, more transparent payroll services and outstanding customer service to small businesses. BMA has helped hundreds of small businesses and continues to provide payroll processing services that not only achieve substantial cost savings but also prioritize superior customer service, top-notch quality, and transparent simplicity. This commitment translates into tangible benefits for BMA clients, enabling them to improve cash flow, reduce tax burdens, secure financing, lower overhead, and effectively manage growth.

07/26/2026

Direct deposit fraud is a payroll scam in which criminals divert an employee’s wages to a bank account they control. The impact can be significant: an employee may miss a paycheck, lose access to needed funds, and discover that the stolen money is difficult—or sometimes impossible—to recover. Employers may also face reimbursement questions, bank investigations, employee trust concerns, and additional administrative work. These scams often begin when criminals use phishing tactics to steal payroll login credentials or impersonate an employee to request a direct deposit change. Because these scams can move quickly and create lasting financial harm, organizations should use clear procedures, verification steps, and employee awareness to reduce the risk.

Click the link for 7 tips to help protect your business from this kind of fraud.

https://bmapayroll.com/what-is-direct-deposit-fraud-and-tips-to-protect-your-firm-against-it/

07/24/2026

Ghost Employees: What They Are and How to Protect Against Them

A “ghost employee” is a person listed in a company’s payroll system who does not actually work for the organization. In some cases, the employee is completely fictitious; in others, it may be a former employee who was never removed from payroll or a real person whose identity is misused. The fraud typically occurs when someone with access to payroll or human resources records creates or keeps an unauthorized employee profile and redirects the paycheck to an account they control.
Ghost employee schemes are especially risky because they can continue quietly for months or years. Each payroll cycle creates another improper payment, and the total loss can grow through wages, payroll taxes, benefits, overtime, and insurance costs. The scheme also weakens trust in payroll data, budget reporting, and internal controls.

Common warning signs
• Employees with missing or incomplete onboarding documents, tax forms, or identification records.
• Multiple employees sharing the same address, phone number, bank account, or direct-deposit details.
• Payroll payments continuing after an employee’s termination date.
• Employees who receive pay but have no time records, supervisor approval, benefits activity, email account, badge access, or work output.
• Unusual patterns in hire dates, pay rates, overtime, or manual payroll adjustments.

How to protect against ghost employees

The best defense is a strong payroll control environment. Companies should separate duties so that no one person can create an employee, approve time, change bank information, and process payroll without review. HR and payroll records should be reconciled regularly, especially after terminations, transfers, and leaves of absence. Managers should certify active employee lists each pay period or at least monthly, confirming that every person being paid is actually working in their department.

Regular audits are also essential. Payroll reports should be reviewed for duplicate bank accounts, duplicate addresses, missing documentation, inactive employees, and payments without approved hours. Access to payroll systems should be limited by role, monitored through audit trails, and promptly removed when employees change jobs or leave the company. Where appropriate, organizations can also use identity verification, electronic timekeeping, badge data, and exception reporting to detect inconsistencies before losses become significant.

Ultimately, preventing ghost employees requires more than software. It depends on clear ownership, routine review, ethical leadership, and a culture where payroll irregularities are questioned early. By combining segregation of duties, clean employee records, periodic audits, and timely termination controls, businesses can greatly reduce the risk of paying people who do not exist—or who no longer work there.

07/15/2026

Manual time tracking may feel familiar, but it can quickly become inefficient as your business grows. Paper timesheets, spreadsheets, and basic punch clocks often require extra administrative work, increase the chance of payroll errors, and make it harder to see attendance issues before they affect operations. For many organizations, these manual processes can slow down payroll, create compliance concerns, and take valuable time away from running the business.

An online time and attendance system gives businesses a more accurate, efficient, and convenient way to manage employee hours, schedules, breaks, and time off. By moving time tracking to a cloud-based system, employers can reduce manual tasks, improve payroll accuracy, gain real-time visibility into labor costs, and better support employees whether they work on-site, remotely, or across multiple locations. Let’s take a closer look at 10 ways an online timekeeping system can benefit your business.

1. Saves Time and Reduces Administrative Work
Manual time tracking often requires managers or payroll staff to collect timesheets, review entries, correct mistakes, and enter data by hand. An online timekeeping system automates much of this process, helping your team spend less time on paperwork and more time on higher-value business priorities.

2. Improves Payroll Accuracy
Payroll errors can be costly and frustrating for both employers and employees. With digital time records, hours worked, overtime, paid time off, and missed punches can be tracked more consistently. This helps reduce mistakes and ensures employees are paid accurately and on time.

3. Provides Better Visibility Into Labor Costs
Labor is one of the largest expenses for many businesses. Online timekeeping systems give employers real-time insight into who is working, how many hours are being logged, and where labor costs are trending. This visibility can help leaders make smarter staffing and scheduling decisions.

4. Makes Scheduling Easier
When employee availability, time-off requests, and attendance history are stored in one place, scheduling becomes more efficient. Managers can quickly identify coverage gaps, prevent overstaffing or understaffing, and create schedules that better match business needs.

5. Helps Ensure Compliance
Businesses must follow wage and hour laws, overtime rules, meal and rest break requirements, and recordkeeping standards. An online timekeeping system can help maintain accurate records and make it easier to demonstrate compliance if questions or audits arise.

6. Reduces Time Theft and Buddy Punching
Paper timesheets and basic punch clocks can make it easier for employees to accidentally or intentionally report inaccurate hours. Many online systems offer features such as unique logins, location tracking, or biometric verification to help reduce time theft and prevent employees from clocking in or out for one another.

7. Supports Remote and Mobile Teams
For businesses with remote employees, field workers, or multiple locations, online timekeeping makes it easier for employees to clock in and out from approved devices. Managers can review time entries from anywhere, helping the business stay connected and organized.

8. Streamlines Time-Off Management
Tracking vacation days, sick time, personal days, and other leave manually can quickly become complicated. An online system can centralize requests, approvals, balances, and reporting so employees and managers always have access to up-to-date information.

9. Improves Employee Accountability
When employees can view their own hours, schedules, and time-off balances, they are better equipped to take ownership of their time. Clear records also reduce confusion and make it easier to resolve questions before they become larger issues.

10. Scales With Your Business
As your business grows, manual processes become harder to manage. An online timekeeping system can scale with your organization by supporting additional employees, locations, departments, and reporting needs without creating unnecessary administrative burden.

Final Thoughts
Moving from manual time tracking to an online timekeeping system can help your business save time, improve accuracy, control costs, and support a better employee experience. Whether your organization is small and growing or already managing a large workforce, the right system can make time tracking simpler, more reliable, and easier to manage.
Contact BMA Payroll today to learn more about our online Time & Attendance and Work Force Management Solutions

05/11/2026

1099 or W-2 ? New Jersey Adopts Final Regulations Clarifying the ABC Test for Worker Classification

The New Jersey Department of Labor and Workforce Development (NJDOL) recently announced the adoption of final regulations clarifying the statutory “ABC test” used to determine whether a worker is properly classified as an employee or an independent contractor under New Jersey law. The regulations apply to multiple core statutes, including the New Jersey Unemployment Compensation Law, the Wage and Hour Law, and the Wage Payment Law, and are intended to provide clearer guidance to employers while strengthening protections against worker misclassification.

Purpose and Scope of the New Rules

The newly adopted regulations are designed to reduce uncertainty and “guesswork” for employers by synthesizing decades of New Jersey case law interpreting the ABC test, including the New Jersey Supreme Court’s decisions in Carpet Remnant Warehouse, Inc. v. NJ Department of Labor (1991) and East Bay Drywall, LLC v. Department of Labor (2022). According to the NJDOL, the rules are intended to create a more level playing field by ensuring that all businesses follow the same worker‑classification standards and are not competitively disadvantaged by others that misclassify workers.

The regulations were adopted following an extended rulemaking process in which the Department lengthened the public comment period from 60 to 90 days and held a public hearing, receiving thousands of comments from employers, workers, and industry groups.

The ABC Test, Reaffirmed

The regulations reaffirm that the burden of proof rests entirely on the putative employer to establish that a worker is an independent contractor by satisfying all three prongs of the ABC test:

Prong A: The worker is free from the employer’s control or direction in performing the work, both under the contract and in practice.

Prong B: The work is outside the usual course of the employer’s business or is performed outside all of the employer’s places of business.

Prong C: The worker is customarily engaged in an independently established trade, occupation, profession, or business.

Failure to meet any one of these prongs results in the worker being classified as an employee for purposes of the covered labor statutes.

Effective Date

The regulations are scheduled to become operative on October 1, 2026, which is 120 days after their anticipated publication around June 1, 2026. This delayed operative date is intended to give businesses time to review their workforce arrangements and make any necessary classification adjustments.

Employer Takeaway

Once operative, the regulations will not change the underlying ABC test, but they will formalize NJDOL’s enforcement approach and provide more transparent guidance on how the Department evaluates worker‑classification issues. Employers using independent contractors in New Jersey should take the lead time before October 1, 2026 to reassess contractor relationships, review contractual terms and actual working conditions, and address any potential misclassification risks under the clarified standards.

To prepare for the clarified enforcement framework and reduce misclassification risk, HR teams and employers should consider taking the following steps:

Inventory all independent contractor relationships in New Jersey, including individuals, sole proprietors, and small entities, to identify roles that could present classification risk under the ABC test.

Reassess contractor classifications under each prong of the ABC test, with particular attention to:

The degree of control or direction exercised over the worker (Prong A),

Whether the work is outside the usual course or places of business (Prong B), and

Whether the worker is customarily engaged in an independently established business (Prong C).

Review actual working relationships, not just written contracts, since NJDOL and courts focus on how work is performed in practice.

Update independent contractor agreements, where appropriate, to ensure terms reflect independence, while recognizing that contractual language alone is insufficient to establish proper classification.

Audit policies, training materials, and manager practices to ensure supervisors are not exercising control inconsistent with independent contractor status.

Pay close attention to Prong B exposure, which remains a frequent driver of misclassification findings, especially where contractors perform core business functions.

Evaluate whether certain roles should be reclassified as employees before the October 1, 2026 operative date to avoid enforcement risk.

Coordinate with payroll, finance, and tax teams to assess the downstream impacts of reclassification, including wage, tax, and benefit obligations.

Train HR professionals, managers, and procurement teams on the clarified ABC framework and the Department’s enforcement expectations.

Prepare documentation supporting good‑faith classification decisions, which may be valuable during audits or investigations.

Monitor NJDOL guidance and enforcement activity following the operative date to understand how the regulations are applied in practice.

Consult employment counsel to conduct a privilege‑protected review of contractor arrangements and develop a strategic compliance plan.

05/06/2026

Beware of a new scam involving IRS Notice CP53E.

IRS Notice CP53E is a legitimate communication issued when the IRS cannot deliver a taxpayer’s refund via direct deposit. This typically occurs due to missing, incorrect, or unvalidated banking information. The notice advises taxpayers to add or update their direct deposit details through their secure IRS Online Account. If no action is taken within the required timeframe, usually 30 days, the IRS will issue a paper refund check instead.

As electronic refunds become more common, the number of CP53E notices has surged, and many taxpayers may not be familiar with this notice or how to respond. Scammers are exploiting this by sending convincing, fraudulent versions of these notices to create a sense of urgency and trick recipients into sharing sensitive personal or financial information.

Taxpayers should be vigilant if they receive a CP53E-related communication that includes:
- QR codes or links asking the recipient to “verify,” “activate,” or “unfreeze” a refund.
- Requests for bank account details, Social Security numbers, or personal information via phone, text, or email.
- Urgent or threatening language demanding immediate action.
- Instructions to contact phone numbers or websites not clearly associated with IRS.gov.
- Claims that an IRS employee can update banking information on a taxpayer’s behalf.

While some legitimate IRS notices may contain links or QR codes, it is advisable to avoid scanning or clicking on them. Instead, navigate directly to IRS.gov.

The IRS has confirmed that bank account information for a CP53E notice can only be updated through a taxpayer’s secure IRS Online Account, and IRS employees cannot make these changes via phone, text, or email.

If you receive an IRS CP53E notice or something that resembles one, consider these steps before taking action:
- Do not click on links or QR codes in the notice.
- Manually visit IRS.gov and sign in to your IRS Online Account.
- Confirm that the notice appears in your account before responding.

05/04/2026

New York Secure Choice Savings Program Registration Deadline for Employers With 15-29 Employees is Here

Effective Date
05/15/2026

The New York State Secure Choice Savings Program is New York’s retirement savings program for private-sector employees in New York who do not have access to a retirement plan at work. Through automatic enrollment and payroll deduction, workers can save in their own Roth IRA. The Program is overseen by the New York Secure Choice Savings Program Board.
New York employers with 10 or more employees in the previous calendar year, have been in business for two or more years, and don’t offer a qualified retirement savings plan are required to register and facilitate New York Secure Choice.

Employers required to facilitate the program must register by the following deadlines:
30 or more employees – March 18, 2026
15 to 29 employees – May 15, 2026
10 to 14 employees – July 15, 2026

Responsibilities as an employer include:

Register your company at https://lnkd.in/e2AxT5FB. Once you receive your unique Access Code, you’re ready to start. You’ll just need to provide basic information about your employees, payroll process, and banking information.

Send your employees’ payroll contributions. Begin payroll deductions and submit contribution information and funding for the employees who choose to stay in the program. You can even invite a payroll representative to help you facilitate this process.

Continue sending payroll contributions and maintain employee records. Submit your payroll every pay period and keep your employees’ payroll contributions and your staff list up to date.

The default savings rate is 3% of gross pay, which employees can adjust at any time. Employee participation is voluntary. Employees can stay automatically enrolled or opt-out and re-enroll later.
You can access program details from the state here - https://lnkd.in/eSvrSqfZ

04/23/2026

New Jersey Expands Family Leave Law Coverage for Employers and Employees

New Jersey has enacted Assembly Bill 3451, which amends the state's Family Leave Act. The bill makes changes to employer coverage under the Act, adjusts when employees qualify for leave, and clarifies employer responsibilities when an employee returns from certain types of protected leave. It goes into effect on July 17, 2026.

Regarding employer coverage, the bill extends coverage to more employers by lowering the minimum employee count required for an employer to be subject to the law. Employers are now covered if they employ 15 or more employees, down from the prior threshold of 20 employees, for each working day during 20 or more calendar workweeks in the current or immediately preceding calendar year.

The bill also expands employee eligibility by:

reducing the time an individual must be employed before qualifying for family leave and related benefits from six months to three months, and

lowering the number of base hours that must be worked during the prior 12‑month period from 500 to 250 hours.

The bill also addresses what happens when an employee returns from temporary disability or family temporary disability leave. Covered employers are required to return the employee to the same position held before the leave or to a comparable position with similar seniority, pay, benefits, status, and other employment terms. Employees must also be treated as if they had not taken leave for purposes of any applicable layoff or recall rights.

In addition, employers may not take adverse action against employees for requesting or using temporary disability or family temporary disability benefits, including failing to reinstate an employee when required. Employees who are eligible for both earned sick leave and disability‑related benefits may choose which type of leave to use and decide the order in which leave is taken, as long as they do not receive more than one type of paid leave at the same time. Courts may impose civil fines and order remedies such as reinstatement, back pay, restoration of benefits and seniority, injunctive relief, and payment of attorneys’ fees and costs if violations occur.

As these changes approach their effective date, HR departments may want to review existing policies, procedures, and training materials to ensure alignment with the updated requirements. Areas for review may include:

Employer Coverage Thresholds
Assess workforce size to determine whether the organization now meets the revised definition of a covered employer.

Employee Eligibility Requirements
Update eligibility assessments to reflect the reduced employment‑length and base‑hour requirements.

Reinstatement After Covered Leave
Review return‑to‑work practices to ensure employees are restored to the same or an equivalent position with comparable terms and conditions of employment.

Layoff and Recall Rights
Confirm that employees returning from covered leave retain applicable rights under layoff and recall systems.

Anti‑Retaliation Protections
Review policies to ensure adverse actions are not taken based on an employee’s request for or use of covered leave.

Coordination of Leave Options
Ensure leave administration practices allow employees to choose between earned sick leave and applicable disability‑related benefits and to determine the order of leave usage.

Training and Compliance Awareness
Provide guidance for HR staff and managers on reinstatement obligations, leave coordination, and potential consequences of noncompliance.

04/02/2026

Is Your 401k Plan Handcuffing Your Business?

In today’s business environment, the bundling of product services is becoming increasingly common. The primary selling point often highlighted is cost savings and enhanced efficiency. However, it is important to recognize that such bundling is frequently not cost-effective and does not necessarily improve efficiencies for the firm. Instead, it tends to offer significant advantages to the provider.

For example, ADP and Paychex, two of the largest payroll providers in the country offer 401k plans as part of their services. These plans however, often follow a "one size fits all" approach, which can lead to unnecessary expenses for business owners.

These companies act as brokers, providing only their own 401k plan to payroll clients, without assessing the specific needs, requirements, employee profiles, goals, or tax concerns of each business owner. They do not evaluate the full range of available plans or present comparisons to help business owners make informed decisions.

The primary advantage of these 401k plans appears to benefit the payroll provider rather than the business itself. This creates a "handcuff" effect; if a business wishes to switch payroll providers for cost savings or better service, making it more difficult to change payroll providers.

Utilizing a 401k plan from a payroll provider can lead to increased overall expenses, reduced flexibility, and limited options for maximizing tax savings. Business owners may face unnecessary fees imposed by these payroll firms.
With hundreds upon hundreds of 401k plans available, each offering various design options and costs, it is clear that a one-size-fits-all solution is not appropriate for every business.

Understanding the costs associated with 401k plans is crucial for business owners. Costs arise from underlying investment options and fees charged by the plan sponsor, which can vary significantly from one plan to another. A high-cost plan can diminish the potential returns for all participants involved.
When selecting a 401k plan, businesses should consider various design options, including:

- Differences between traditional & Roth
- Matching options & profit sharing
- Safe Harbor provisions
- Combination plans
- Vesting schedules

Additionally, the range of investment choices available within different plans can differ greatly. Service quality is another critical factor; business owners should expect their plan to be managed efficiently, presented effectively to employees, and compliant with all fiduciary requirements. If a plan fails to meet these requirements, the business owner may face IRS fees and penalties.

To ensure the best plan is chosen, collaborating with a financial professional is essential. This partnership allows business owners to design an optimal plan, review available options, and avoid unnecessary constraints, ultimately leading to better service, flexibility, and cost savings.

03/03/2026

The NY state retirement mandate is here. New York Secure Choice, the state’s retirement savings program, has officially launched.

Is this plan the best option for your business? If your NY business will be forced to put a plan in place that will carry administrative burdens and limitations, it would be worth exploring all options that are available and more importantly, that would benefit your business and your employees.

New York employers are required to participate by the following deadlines:

March 18, 2026
· If the employer Has 30 or more employees
· Has been in business for at least two years
· Does not already offer a qualified retirement plan to their employees.

May 15, 2026
· If the employer Has 15 to 29 employees
· Has been in business for at least two years
· Does not already offer a qualified retirement plan to their employees.

July 15, 2026
· If the employer Has 10 to 14 employees
· Has been in business for at least two years
· Does not already offer a qualified retirement plan to their employees.

11/07/2025

The 2026 Social Security wage base is set at $184,500, up from the 2025 limit of $176,100. This figure represents the maximum amount of earnings that are subject to the 6.2% Social Security (OASDI) tax for both employees and employers.

Employees are required to contribute a 6.2% tax on earnings up to the $184,500 limit. The maximum tax an employee would pay is $11,439, calculated as $184,500 multiplied by 0.062.

Employers also need to match this 6.2% tax on wages up to the same limit as the employees.

In addition to the Social Security taxes, there is the Medicare which remains unchanged. The standard 1.45% Medicare tax applies to all wages with no limit. Furthermore, higher earners are subject to an extra 0.9% Medicare tax.

Address

760 Vanessa Lane
Neshanic Station, NJ
08853

Opening Hours

Monday	9am - 5pm
Tuesday	9am - 5pm
Wednesday	9am - 5pm
Thursday	9am - 5pm
Friday	9am - 5pm

Telephone

(908)3696843

Website

http://www.bmapayroll.com/

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