News & Analysis as of

Full-Time Employees Seasonal Workers

Warner Norcross + Judd

IRS Publishes Long-Awaited Guidance on Long-Term, Part‑Time (LTPT) Employees

Warner Norcross + Judd on

On November 27, 2023, the IRS published proposed regulations clarifying the rules for long‑term, part-time employees (“LTPT employees”). The new rules — long-awaited since enactment of the SECURE Act in December 2019 —...more

Proskauer - Law and the Workplace

Nevada Labor Commissioner Issues Advisory Opinions Regarding Paid Personal Leave Law

As we previously reported, Nevada has enacted a personal leave law, which, effective January 1, 2020, will require private employers with 50 or more employees in Nevada to provide certain employees working in the state with...more

Balch & Bingham LLP

Do Seasonal Workers “Count” for Forms 1094-C and 1095-C?

Balch & Bingham LLP on

We were asked that recently, proving that there is such a thing as a wrong question. Let’s break it down. The same person may be both a “seasonal worker” and a “seasonal employee,” but those terms are used to discuss separate...more

Orrick, Herrington & Sutcliffe LLP

SEC Pay Ratio Rules — A Recipe for Compliance and Model Disclosure

The SEC recently adopted its final pay ratio disclosure rules. Commencing in early 2018, public companies[1] will have to disclose (i) their CEO's total annual compensation, (ii) the median total annual compensation of all...more

BakerHostetler

SEC Adopts Pay Ratio Rules

BakerHostetler on

On August 5, 2015, the Securities and Exchange Commission (“SEC”) adopted rules, as directed by Congress in Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Section 953(b)”), to require...more

Ballard Spahr LLP

SEC Issues Final Rule on Pay Ratio Disclosure

Ballard Spahr LLP on

Nearly two years after issuing the proposed rule, the U.S. Securities and Exchange Commission (SEC) on August 5, 2015, adopted by a 3-2 vote, the final rule on CEO-to-median employee pay ratio disclosure in what has become...more

Littler

Proposed Regulations Shed Light on Unanswered Massachusetts Sick Leave Questions

Littler on

On November 4, 2014, Massachusetts voters approved a ballot question that requires all private-sector employers to provide employees with up to 40 hours of sick leave per calendar year....more

Ogletree, Deakins, Nash, Smoak & Stewart,...

‘Tis the (Retail) Season, Part IV: Are Seasonal Workers Entitled to Health Care Coverage? A 2014 Update

As the holiday shopping season approaches, we are considering a number of issues that employers of seasonal workers might be facing. Primary among these is whether employers are required to provide health care coverage to...more

Fisher Phillips

Healthcare Reform And Seasonal Guest Workers

Fisher Phillips on

Many employers are eagerly watching the U.S. Congress as it debates comprehensive immigration reform legislation. However, employers of foreign workers need to be aware of another comprehensive reform already enacted—the...more

Stinson - Benefits Notes Blog

I’m Not An Applicable Large Employer Under The Affordable Care Act…Or Am I?

Only applicable large employers may be assessed a penalty under the employer shared responsibility mandate of the Affordable Care Act. An applicable large employer is defined by the regulations as one that has employed an...more

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