There's just one more business day before the new year, but the Treasury Department and the IRS won’t issue a guidance for how employers should calculate 2013 income tax withholding until the fiscal cliff deadline of December 31 has passed. Official income tax withholding tables for 2012 apply only to wages paid through December 2012 and, barring a different solution from Congress and the President by Monday, income tax rates are scheduled to increase for nearly all taxpayers.

What are employers to do if they need to process their first payroll of 2013 before new income tax tables or any guidance is issued? According to the American Payroll Association, the “only workable option” is to “continue to use the 2012 withholding tables.”

But calculating withholding is not the only unresolved payroll issue, the APA warns. Here are other imminent rate increases and expired exclusions employers must consider:

• Supplemental wages and bonuses paid after December 31 will be subject to higher tax;

Mobile, the cloud, and systems integration are trends to watch in 2013

Which tech trends should small business owners check out to enhance their productivity in 2013? A cloud services provider, not surprisingly, puts the cloud near the top of its list of great tools for small business. But other technologies will drive efficiency too, predicts j2 Global. “Mobility, expansion of the cloud, and integration of business services are the three key trends that small and medium-sized businesses must be ready for in 2013,” the company offers. Here’s why:

1. Mobility: That the number of smart phones sold in 2011 exceeded the number of PCs sold suggests not just an increasingly mobile workforce, but that companies will learn to use mobile devices more effectively. “Smart phones and tablets will be leveraged more heavily as businesses move beyond using them just for simple communications,” j2 predicts. More sales teams will use mobile devices to input and access sales information on-the-go, and collaboration tools such as conference calling and web conferencing via

It's the end of the year - and as always for small business owners it has been a tough year - but that doesn't mean it's been a bad year - just an acknowledgement that it's always tough for the small business owner. But the end of the year is still a time to look forward with optimism - and to celebrate. With that in mid, we ran a couple of stories about gifts for the small business owner - one books (it's always a good idea to get more insight and knowledge) and one general gifts. Why not pass the articles on to your friends as a hint about what they can get you? 

And in terms of looking ahead we had a great article about the seven things you should focus on in 2013. We also had two more entries in our small business Startup Diaries series. One, as promised, is about the unexpected hard work in owning a small business. The other is a touch late out of the gate at this point - on the topic of maximizing holiday sales - but it's a keeper for next year... 

If you haven't taken the

We didn't include anything from our new Startup Diaries series - that's too new for us to gauge its popularity yet.

The nature of popularity being what it is this list tends toward articles that are more applicable to the general population than just small business owners.

We ordered the articles by time rather than by popularity rank.

Wayfair's Road to $1 Billion

The Path to Recommendation - What every small business needs to know

How we founded myYearbook

Young entrepreneurs turn a Tweet from Richard Branson into $1 Million

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The economic benefits of immigration are well documented. We can see the success of companies founded or cofounded by an immigrant. We also know the correlation between the presence of high-skilled immigrant workers and the number of local jobs created in the U.S. economy. Behind that data is a story of prosperity built on the back of immigration that has been part of the American story since its founding.

Despite this, America faces a real problem when it comes to immigration. There’s a gap in the labor force that

lookingforward2013

7 Things to Focus on in 2013

1. Mission/Vision
It is always good to begin a new year by focusing on business strategy which is done by revisiting the mission and vision of the organization. In other words, ask the question, why does this organization exist and what is it trying to accomplish? Articulating a mission and vision provides direction for an organization and a target to shoot for. Business strategy is birthed out of the mission and vision so spend some time reflecting and re-strategizing for the coming year.

2. Customer Experience
Too many organizations forget that it is the customer that pays the bills and employee salaries. Take some time to better understand the

If you have a small business owner on your holiday shopping list, or you are one and you're looking to drop some hints, here are some ideas for giftable purchases that could make 2013 an easier, educational, and perhaps even more profitable year for your favorite entrepreneur.

1. Business Coaching Sessions: Give an entrepreneur a gift certificate for a massage or a day at the spa and it's likely to expire before they find time to use it. But a session or several with a business coach holds the promise of increased profits, new customers, or improved time management skills. Find coaches in your area at the online Worldwide Association of Business Coaches directory. With some coaching, maybe next year your entrepreneur will have time for that spa day.

2. Tickets to a Conference: There's nothing like getting away from the business and interacting with other innovators for inspiration. Help your entrepreneur start the year off with new energy or look forward to a refreshing midyear break

Coinciding with the rise in entrepreneurship and self-employment, this year saw the publication of many great books for the startup founder and small business owner. Just in time for holiday shopping, here's a list of 10 great books—most, but not all, published this year—for the entrepreneur on your gift list.

1. The recent re-release of a classic, Napoleon Hill's Think and Grow Rich, originally published in 1937, shares now ancient wisdom about self-empowerment and might have been the original "power of positive thinking" tome for the business set.

2. Chris Guillebeau, author of The $100 Startup, seems to share the same passion that The 4-Hour Workweek author Tim Ferris has for freeing yourself from a boss in order to lead a life of international intrigue. But even if global airline travel and developing world adventures aren't what motivate you to be your own boss, Guillebeau's book shares some inspiring stories about how others started their own businesses on a shoestring.

3. The