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The distinction between independent contractors and employees carries more burdens, consequences, and decisions than ever before. In addition to the tax consequences, there are health care compliance consequences, workers’...more
Rhode Island’s Joint Task Force on the Underground Economy and Employee Misclassification announced earlier this month that it has set up an anonymous telephone tip line for reporting allegations of independent contractor...more
In its decision on Templemire v. W&M Welding, Inc., the Missouri Supreme Court imposed a minimalist “contributing factor” causation standard on workers’ compensation retaliation claims. The decision overrules two precedents,...more
The Issue: Today, many employers rely on labor contractors or temporary employment agencies to sustain their operations. Occasionally, however, labor contractors fail to comply with labor laws and regulations by failing to...more
In Sharp v. Commissioner, the United States Tax Court once again demonstrated the importance of carefully crafting settlement agreements and reaffirmed that emotional distress damages are taxable income to the recipient....more
Effective July 1, 2013, the Tennessee Department of Labor and Workforce Development (TN DOL) will be authorized to impose penalties on construction companies that avoid paying workers’ compensation premiums by misclassifying...more
Who, What, Why . . .
Who does it apply to: In this edition, it varies according to the requirements of the particular law identified below. I am taking a short two-part break from my regular format to bring you the...more
Implementing regulations have now been rolled out in most major cities in China making it mandatory for foreign staff to enrol in the PRC social security system. Employers with foreign staff in cities which have so far not...more
The Nigerian Industrial Training Fund Act 2004 has been amended by the Industrial Training Fund (Amendment) Act 2011.
The Industrial Training Fund is established to utilise contributions to the Fund to “promote and...more
EMI stock options are clearly the most tax-effective incentive arrangements in the UK, and have been given a boost by favourable changes in the 2012 Budget...more
There's good news and bad news. The good news is that effective July 1, 2011, the mileage reimbursement rate for using your car to go to and from doctors and physical therapists visits increased from 51 cents per mile to 55.5...more
New social insurance law impacting on foreigners living and working in China
Proposed changes to the Catalogue for Foreign Investment, the main reference for every starting business in China, dividing foreign investments...more
O Supremo Tribunal Federal, dia 13/05/2010, criou precedente ao decidir, no RE 478.410, que é inconstitucional proibir o pagamento do benefício “Vale-Transporte” em espécie....more
The decision whether to staff with employees or independent contractors hinges on a number of practical issues. Owners are able to exercise more control over the actions and methods of employees than ICs. Employees also tend...more
Independent contractor staffing makes tremendous sense for
dive retailers. Recreational scuba tends to be seasonal, and the demand for staff such as instructors and boat captains fluctuates during the year. Like any...more
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