Part-Time Employees

News & Analysis as of

Don’t be Phased by Annuity Treatment: Taxation of Distributions During Phased Retirement

On June 10, the Internal Revenue Service (IRS) issued Notice 2016-39 in response to inquiries regarding the appropriate tax treatment under section 72 of the Internal Revenue Code (the Code) for payments received by an...more

NOVITÀ IN MATERIA DI DIRITTO DEL LAVORO

Il presente alert viene redatto al fine di fornire prime indicazioni relative alle ultime novità in materia di Diritto del Lavoro, con particolare riferimento alla disciplina dei controlli a distanza, delle dimissioni e del...more

Think You Are Exempt? New FLSA Salary Thresholds Affect California Employers, Too.

Seyfarth Synopsis: Changes to the FLSA regulations increasing the minimum weekly salary for exempt employees will impact California employees who currently are being paid less than $47,476 per year. Wise employers will start...more

Venezuela Anuncia Aumento del Salario Mínimo y del “Cestaticket Socialista”

El Presidente Nicolás Maduro anunció, nuevamente, un aumento del treinta por ciento (30%) sobre el salario mínimo mensual para los trabajadores y un aumento en la base de cálculo del "Cestaticket Socialista" a tres y media...more

Will The New Minimum Salary Be Pro-Rated for Part-Time Exempt Employees?

No. I’ve received this question from several blog readers and clients recently, and on its face it makes some sense. After all, you don’t pay full salary to someone who is only working for you part-time, so it only makes...more

Venezuela Announces New Minimum Wage and Meal Benefit Increases

On April 29, 2016, Venezuelan President Nicolás Maduro announced a 30% increase in the monthly minimum wage, effective May 1, 2016. President Maduro also announced an increase in the meal benefit, which will now be three and...more

Jersey City Proposes Groundbreaking Minimum Workweek Ordinance

The City of Jersey City, New Jersey, recognizing that building service employees compose “a significant portion” of those who work in the City, is considering an ordinance to establish a minimum 30-hour workweek for them. The...more

FMLA FAQ: How Does an Employer Calculate Intermittent FMLA Leave When an Employee Moves from Full-Time to Part-Time?

Q: One of our employees was at full-time status (40 hrs/wk.) six months ago when he was granted intermittent FMLA leave for a GI issue that flared up from time to time. He took 120 hours of FMLA leave (or three weeks)...more

Employer Facing Potential Liability For Allegedly Reducing Worker Hours To Avoid Affordable Care Act Penalties

The Affordable Care Act’s (ACA) employer shared responsibility mandate requires large employers to offer certain minimum health coverage to substantially all of their full-time employees, or potentially pay significant...more

Limiting Employee Hours To Avoid ACA Could Violate ERISA, Court Rules

In a first-of-its-kind decision, a federal court recently upheld the right of employees to sue their employer for allegedly cutting employee hours to less than 30 hours per week to avoid offering health insurance under the...more

Quick Quiz: Part-Time Exempt Status

Tom is the Department Manager for Bigtown Computer Corporation's ten-employee Research and Development department. Bigtown treats him as being exempt from the federal Fair Labor Standards Act's minimum-wage and overtime...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 15 of 24): Coding Form 1095-C, Part II for...

As we noted in a previous post, the recently issued final 2015 Instructions for Forms 1094-C and 1095-C changed certain of the rules relating to the reporting for offers of COBRA coverage where the COBRA qualifying event...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 14 of 24): Coding Form 1095-C, Part II for...

When reporting offers of coverage to full-time employees under the Affordable Care Act’s (ACA) employer shared responsibility rules, much of the detail appears in Part II of IRS Form 1095-C, Lines 14, 15 and 16. For the most...more

Pittsburgh Paid Sick Leave Act Goes Into Effect January 11, 2016

The City of Pittsburgh recently became the second city in Pennsylvania to enact a paid sick leave law, with Mayor William Peduto signing the Paid Sick Days Act into law on August 13, 2015.  While the Act is facing legal...more

Seyfarth Submits Comments in Response to Proposed Overtime Rules

On Friday, Seyfarth’s Wage & Hour Litigation Practice Group submitted its comments to the Wage and Hour Division’s recent Notice of Proposed Rulemaking. As our readers know, the NPRM signals a potential overhaul to the FLSA’s...more

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

SEC Adopts Pay Ratio Rules

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

SEC Issues Final Rule on Pay Ratio Disclosure

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

Limiting an Employee’s Hours to Avoid Offering Group Health Plan Coverage Under the Affordable Care Act: Evaluating the Risks...

Business leaders and human resources and employee benefits professionals are well aware of potential minefields for employer group health plan sponsors under the Affordable Care Act (ACA). Large employer plan sponsors are...more

SEC Adopts Final Pay Ratio Rule – A Comprehensive Summary

The SEC has adopted a final “pay ratio” rule required by Section 953(b) of the Dodd-Frank Act. In general, the “pay ratio” rule requires public companies to disclose the median of the annual total compensation of all...more

Update: Amendments to San Francisco Retail Workers Bill of Rights Take Effect

Less than one week after the San Francisco Retail Workers Bill of Rights became effective, it was amended in several ways that impact employers’ compliance obligations going forward....more

N.Y. State Fast Food Workers Likely To Win $15 Minimum Wage Raise

As previously reported, Gov. Andrew Cuomo in May empaneled a three-person wage board (the Board) to study and fix perceived wage inequality suffered by New York’s fast food workers – including by recommending whether, and by...more

The DOL’s New Proposed Overtime Rules and Part-Time White Collar Employees: Can the Fluctuating Workweek Method Solve the Problem?

The big questions often have surprisingly simple solutions, staring right back at us: - If a tree falls in the forest, and no one hears it, does it make a sound? Sound exists as a mechanical wave of pressure,...more

EEOC Issues Game-Changing Decision on Sexual Orientation Discrimination

Following the 2012 Equal Employment Opportunity Commission decision of Macy v. Bureau of Alcohol, Tobacco, Firearms and Explosives and the United States Supreme Court Obergefell v. Hodges decision, the EEOC has issued a...more

San Francisco’s First “Retail Workers’ Bill of Rights” Creates More Obligations for Retail Employers

As of July 3, 2015, retail employers in San Francisco are required to comply with new regulations regarding the work hours, scheduling, pay and retention of their employees based on the passage of San Francisco’s first-ever...more

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