Unpaid Internships: Are They Legal?
Election results and the Affordable Care Act – What can employers do now?
Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies.
The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more
On January 10, 2014, the Internal Revenue Service (IRS) released final regulations governing the employer shared responsibility provisions of the Affordable Care Act (ACA). The final rule addresses application of the...more
In these fiscal times, school districts are confronted with difficult choices in restructuring their teaching workforce, with districts often having to consider the elimination of teaching positions. A recent court case...more
Beginning January 1, 2014, California has replaced the Enterprise Zone Hiring Credit with the New Employment Credit and the California Competes Credit, each of which may be used to offset the Personal Income Tax and...more
In This Presentation:
- FLSA “White Collar” Exemptions
- Three Tests for Exemption
- Salary Level Test
- Salary Basis Test
- Can the Employer Make Deductions?
We talked earlier about the importance of job classification in determining overtime wages for Internet specialists. The same concerns and problems hold true for your administrative employees. Given existing legal and...more
Beginning January 1, 2015, the large employer mandate of the Affordable Care Act (ACA) requires that all full-time employees be offered minimum essential, affordable coverage. Penalties will be assessed for each month that a...more
On January 10, 2014 the U.S. Department of Treasury announced that volunteer firefighters and other emergency responders (“volunteer emergency personnel”) at governmental or tax-exempt organizations “generally” need not be...more
A Field Guide to Overseas Collective, Individual, Indefinite, Fixed-Term and Probationary Work Agreements -
When a US organization sets out abroad and signs up staff overseas, the first obstacle it hits is deciding...more
As we enter 2014, employers should take the opportunity to review their classifications of employees and independent contractors to ensure they do not run afoul of the many overlapping statutes and regulations in this area....more
In this presentation:
- Form of foreign operations
- Foreign tax treatment of the foreign operations
- U.S. tax treatment of the foreign operations
- VAT/GST issues
- Employee and...more
On November 18, 2013, New York State announced that it is teaming with the U.S. Department of Labor (U.S. DOL) to protect employees against misclassification as independent contractors or other nonemployee statuses. Officials...more
It is now just over a year since the first employers reached their automatic enrolment staging dates and therefore many of the practical issues that arise for employers when implementing the reforms are now...more
Businesses subject to the Affordable Care Act’s “shared responsibility” provision must consider proper worker classification and its implications.
Although the Patient Protection and Affordable Care Act, as amended...more
Health & Welfare Plans -
Health Care Reform: Federal Health Insurance Marketplace Opens With Technical “Glitches” -
The federal health insurance marketplace (also known as the federal “exchange”) began accepting...more
In this series of blog posts, we have examined the use of independent-contractor relationships by multinational organizations. In our last three posts, we identified issues for global entities that are considering using...more
Signed into law by President Barack Obama in 2010, the Affordable Care Act (the “ACA”) is commonly referred to as “Obamacare”. It is important for California employers to note that the ACA “employer mandate” has been delayed...more
The steps a small business should take to prepare for the Patient Protection and Affordable Care Act (“ACA”) vary greatly depending on the size of the business and how many employees it has. Small businesses with fewer than...more
The Jersey City Council voted 7-1 to pass a bill that will provide paid sick leave for workers in New Jersey's second largest city. Any business with 10 or more employees must offer as many as five paid sick days per year....more
Generally, most employees in the United States must be paid at least the federal minimum wage for all hours worked and overtime at one and one half times the regular hourly rate for all time worked above 40 hours in a seven...more
As previously reported on this blog, employers are required to provide a notice to employees regarding coverage options under the new Health Insurance Marketplaces created by the Affordable Care Act that are scheduled to be...more
The battle between employers and government agencies over the classification of workers as employees or independent contractors (an “IC”) has been waged for years. Last year, the Internal Revenue Service and the U.S....more
In Rizak v. M.N.R. (2013 TCC 273), the Tax Court of Canada considered this question and determined, on the facts, that a graduate student performing research at the University of British Columbia was an employee for the...more
The new head of the U.S. Department of Labor (DOL) will emphasize independent contractor misclassification as a top priority.
Speaking this morning at a panel discussion in Chicago hosted by the American Bar...more
The U.S. Court of Appeals for the Sixth Circuit held in Mendel v. City of Gibraltar that volunteer firefighters, who receive $15 per hour whenever they voluntarily choose to respond to calls, are employees who must be counted...more
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