Employment Law Questions? Ask an Employment Lawyer.
Well, the IRS will round up after .50. So that would be the standard I would suggest.Per the IRS
Rounding Offto Whole Dollars
You must round off cents to whole dollars. To round off amounts to the nearest whole dollar, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3. If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding and only round off the total.