Full-Time Employees

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The Affordable Care Act - Understanding The Employer Mandate: An Overview

The Patient Protection and Affordable Care Act (the “Affordable Care Act”) was enacted by Congress and signed by President Obama on March 23, 2010. The Affordable Care Act is a 2,409 page statute regulating virtually every...more

President Obama Directs USDOL To Revamp FLSA Overtime Exemptions So More Employees Are Eligible For Overtime Pay

On March 13, 2014, President Obama signed a Memorandum directing the U.S. Department of Labor (USDOL) to revamp the regulations regarding who qualifies for overtime under the Fair Labor Standards Act (FLSA). The FLSA...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 37: Stalking the Elusive “Variable Hour Employee”

For “applicable large employers” (i.e., generally, those employers who employed an average of at least 50 full-time employees on business days during the preceding calendar year), determining which employees are “full-time”...more

Can We Define "Full Time" To Mean Something Less Than 40 Hours Per Week?

Q. Under the Fair Labor Standards Act (FLSA), do we have to define “full time” to mean 40 hours per week, or is that left to employers’ discretion? Can we maintain a 40-hour standard for wage and hour purposes, but have a...more

Health Care Reform: Who is a Full-Time Employee?

Determining who is a full-time employee is an essential task under health care reform’s employer mandate, which generally imposes significant penalties on large employers who fail to offer their full-time employees affordable...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 39: Common Law Employees and Offers of Coverage on Behalf of...

Distinguishing employees who are full-time from those who are not takes up a good deal of real estate in final regulations published in the Federal Register on February 12 implementing the Act’s employer shared responsibility...more

Final ACA Shared Responsibility Regulations Released

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

IRS Final Rule Partially Delays ACA Employer Shared Responsibility Requirement

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

Affordable Care Act – Portions of Employer Mandate Postponed

In July 2013, the employer mandate was pushed back until January 1, 2015 for all employers covered by the Act (i.e., those with 50 or more employees, including full-time equivalents (FTEs)). On February 10, the Department of...more

Mirabilio v. Regional School District 16: Reduction in Hours v. Termination of Employment

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

Deadline Approaching for California’s New Employment Credit

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

Obama Administration Further Delays Employer Mandate

The Obama administration has partially delayed implementation of the Affordable Care Act’s (ACA) “employer mandate” for a second time. The Treasury Department issued final regulations on February 10 giving medium-sized...more

Are Your Employees Properly Classified?

In This Presentation: - Introduction - FLSA “White Collar” Exemptions - Three Tests for Exemption - Salary Level Test - Salary Basis Test - Can the Employer Make Deductions? -...more

Employee Misclassification: Are You Prepared?

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

Who Is a Full-Time Employee Under the Affordable Care Act?

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

Affordable Care Act Update: Volunteer Firefighters And Other Emergency Responders Are Not Full-Time Employees Or FTE’s Under ACA

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

Global HR Hot Topic—January 2014: Employment Contracts Outside the United States

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

Employers’ New Year’s Resolution: Review Employee v. Independent Contractor Classifications

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

Your Nonprofit Has Gone Global: Now What Are Your U.S. and Foreign Tax Compliance and Reporting Obligations?

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

New York Partners With The U.S. Department Of Labor To Combat Worker Misclassification

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

Auto-Enrolment: How To … Approach The Assessment Of Atypical Workers

INTRODUCTION 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

10 Facts About the Affordable Care Act and Worker Classification

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

Monthly Benefits Update - October 2013

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

Independent Contractor or Employee: How Some Countries Differ

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

What Does “Obamacare” Mean for California Employers?

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

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