What's the Tea in L&E? Why You Need Policies for Temps and Other Contractors
Fintech Focus Podcast | Managing a Workforce in a Regulated Environment
(Podcast) California Employment News: Understanding ADA/FEHA Requirements and the Interactive Process
California Employment News: Understanding ADA/FEHA Requirements and the Interactive Process
Exploring Employment Law Across Borders: Italy vs. US With White Lotus — Hiring to Firing Podcast
Work This Way: A Labor & Employment Law Podcast - Episode 31: Trade Secrets and Protecting Confidential Information with Jennie Cluverius of Maynard Nexsen
#WorkforceWednesday®: Staples Sued Over MA’s Lie Detector Notice, NJ’s Gender-Neutral Dress Code, 2024 Voting Leave Policies - Employment Law This Week®
Employment Law Now VIII-150 - The FTC Noncompete Rule is Dead: What Now?
Employment Law Now VIII-149 - Part 2 of 2: The Final Interview With EEOC Commissioner Keith Sonderling
(Podcast) California Employment News: Court Ruling Halts FTC’s Non-Compete Ban – Implications for Employers
#WorkforceWednesday®: What the FTC Non-Compete Ban Block Means for Employers - Employment Law This Week®
What's the Tea in L&E? Are "Furries" Protected in the Workplace?
Employment Law Now VIII-148- Part 1 of 2: The Final Interview With EEOC Commissioner Keith Sonderling
Back to School: 3 Essential Employee Trainings
The Chartwell Chronicles: New Jersey Attorney Fees
Work This Way: A Labor & Employment Law Podcast - Episode 30: Plaintiff Legal Trends with Paul Porter of Cromer, Babb & Porter
PODCAST: Williams Mullen's Benefits Companion - Employment Law Edition: The Latest on Non-Competes and Independent Contractors
The Burr Broadcast: OSHA Clarifies Work-Relatedness of Employee Injuries While Traveling
Labor Law Insider - Collective Bargaining: Ins and Outs, Nuts and Bolts, Part II
The Chartwell Chronicles: Employment Law Updates
Promoters and tax advisors have extensively marketed the Employee Retention Tax Credit (ERTC) as a way for employers to reclaim Federal Insurance Contributions Act (FICA) payroll taxes paid during the first two years of the...more
Worker Classification and Section 530 Relief - Employers are required to pay employment taxes to the IRS. Generally, these payments consist of two portions: the employee’s portion of FICA and income taxes and the employer’s...more
Some taxpayers are receiving automatically generated IRS notices of underpayments and penalties with respect to Form W-2 income tax and FICA withholdings, unemployment taxes, and backup withholding, as well as other year-end...more
Twenty years ago this month the Enron Corporation imploded in spectacular fashion and declared bankruptcy. In the weeks leading up to its bankruptcy filing, over 100 highly compensated employees raced to receive early...more
Engaging independent contractors instead of hiring employees is enticing… no overtime pay, benefits, tax withholdings, FICA obligations or legal liability for certain claims. If you misclassify a worker, however, the...more
We noticed an uptick in employment tax issues, so thought a primer on employment taxation basics would be helpful. While this may be of general interest to in-house counsel and human resources professionals, it is probably...more
Earlier this week, the United States Supreme Court issued an opinion in BNSF Railway Co. v. Loos, holding that a railroad’s payment to an injured worker for lost wages is taxable under the Railroad Retirement Tax Act (RRTA)....more
While February is usually the month for valentines and candy conversation hearts, I hope you will use this month to give a little love and attention to one of the often overlooked “other” taxes applied to payments from...more
California’s Dynamex Rolls Out The ABC Test And The Presumption Of Employment - ? The burden is placed on the employer to prove IC status ? Individual is deemed an employee unless employer demonstrates prongs A, B, and...more
Hiring and employing family members is common in the realm of family businesses. An important thing to remember is that most family employees are treated in the same manner as any other employee for federal tax purposes,...more
Businesses that have employees must pay wages and salaries to their employees, and the employer must collect federal employee income taxes and the employee’s share of social security (FICA) from these wages and salaries, add...more
Department of Justice and the IRS have announced a renewed emphasis on both civil and criminal payroll tax enforcement lawsuits. This article provides a short overview of what an employment tax case is and identifies...more
Employers commonly make payments to former employees for a number of reasons. Two of the more routine payments are those from a non-qualified deferred compensation plan (such as payments from a supplemental executive...more
Generally, an employer is required to deduct and withhold Federal Insurance Contribution Act taxes (“FICA”), Federal Unemployment Tax Act taxes (“FUTA”), and income tax withholding from its employee’s wages and is separately...more
A common issue for employers of non-resident aliens authorized to work in the U.S. is whether (and when) such individuals are exempt from FICA taxation. Under the Internal Revenue Code, a nonresident alien (“NRA”) in the...more
Employers, both for-profit and tax-exempt organizations, often overlook the complex FICA tax rules applicable to deferred compensation. Unfortunately, this oversight now can be a real problem for the employer. When an...more
The nuances of the Social Security and Medicare tax system – collectively FICA taxes – continue to confound and increase the potential liability of employers who are not well versed in this area....more
To help employers stay current with their employment tax responsibilities, the IRS announced on Dec. 8, 2015, a new early initiative to notify employers who may be falling behind on payment of their employment taxes. IRS News...more
The California Court of Appeal recently confirmed that employment-related settlements or judgments are wages from which employers must withhold payroll taxes. In Cifuentes v. Costco Wholesale Corp., Cifuentes...more
As students and scholars’ status change from F-1, J-1 or other FICA exempt statuses to H-1B starting October 1, these employees will become subject to FICA taxes upon the effective date of their H-1B status....more
An employer’s liability to retirees for “improper” FICA tax withholding illustrates the importance of diligent administration of nonqualified deferred compensation plans. In the recent case of Davidson v. Henkel Corp.,...more
It is a very common story for small businesses to get behind on paying employment taxes. Federal employment taxes are largely made up of FICA and withholding taxes. The IRS is especially keen on businesses who fail to pay...more
Affected employers must move quickly to take advantage of a special administrative procedure regarding a retroactive increase in excludable transit benefits enacted on December 19, 2014, under the Tax Increase Prevention Act...more
Back in 2013 I blogged about a class action lawsuit brought against Henkel Corporation for improper Social Security (FICA) tax withholding from nonqualified deferred compensation benefits. I am blogging now on an update to...more
In This Issue: - NLRB Recess Appointments Unconstitutional - SEC Brings First-Ever Employment Retaliation Claim - EEOC Challenges Employer Severance Agreements - New York State Transportation Industry...more