News & Analysis as of

Part-Time Employees Employer Liability Issues

McDermott Will & Emery

[Webinar] Employee Benefits Changes in 2024: New Requirements for Part-time Employees and Independent Contractors - March 7th,...

If you employ part-time workers and/or engage independent contractors, sit up and take note: 2024 will bring significant changes to how you manage your workforce. The US Department of Labor’s revised Independent Contractor...more

Verrill

ACA Compliance When Employees Move from Full-Time to Part-Time Mid-Year

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We are well into the Affordable Care Act (“ACA”) information reporting season. Forms 1095-B/1095-C must be provided to employees by March 1, 2024, and the deadline for electronic transmittal of Forms 1094-B/1094-C to the IRS...more

DirectEmployers Association

OFCCP Week In Review: February 2024 #2

Thursday, February 8, 2024: U.S. Supreme Court Unanimously Ruled “Retaliatory Intent” Not Required to Prove SOX Whistleblower Claim - Recognizing that Congress meant the evidentiary burden-shifting framework of the...more

Morgan Lewis

IRS Proposes Long-Term, Part-Time Employee Regulations

Morgan Lewis on

On November 24, 2023, the Internal Revenue Service (IRS) proposed long-awaited regulations providing guidance on the required coverage of long-term, part-time employees (LTPTEs) under the Setting Every Community Up for...more

Troutman Pepper

Long-Term Part-Time Employee Eligibility Rules Now in Effect – Are You Ready?

Troutman Pepper on

The Setting Every Community Up for Retirement Enhancement Act (SECURE 1.0) requires plans to permit employees who work at least 500 hours but less than 1,000 hours in three consecutive 12-month periods to make elective...more

McDermott Will & Emery

When It Comes to Vesting, IRS Says Once a Long-Term, Part-Time Employee, Always a Long-Term, Part-Time Employee

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

New Rules Make Tracking Long-Term, Part-Time Employee Service a Full-Time Job

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

IRS Confirms Same Hours-Counting Rules Still Add Up for Long-Term, Part-Time Employees

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Following the...more

McDermott Will & Emery

A Long-Term, Part-Time Employee or Not a Long-Term, Part-Time Employee, That Is the Question

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

A Long-Term, Part-Time Employee or a Former Long-Term, Part-Time Employee, That Is the Question

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

Under Long-Term, Part-Time Employee Rules, Some Things Change, and Some Things Stay the Same

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Together, the SECURE...more

McDermott Will & Emery

IRS Says Keep Those Class Exclusions Classy Under Long-Term, Part-Time Employee Rules

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Together, the...more

Verrill

Proposed Regulations Regarding Long-Term, Part-Time Employees

Verrill on

Newly issued IRS Proposed Regulations regarding the special eligibility and vesting requirements for long-term, part-time employees provide guidance that 401(k) plan sponsors have been waiting for since these requirements...more

McDermott Will & Emery

SECURE 2.0 Takes Second Bite at Retirement Security

McDermott Will & Emery on

The US Congress recently passed the SECURE 2.0 Act of 2022 (SECURE 2.0). Building on the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 (SECURE 1.0), SECURE 2.0 strives to expand retirement plan...more

Littler

UK: Harpur Trust v Brazel and Holiday Pay

Littler on

The Supreme Court of the United Kingdom has published its long-anticipated decision in Harpur Trust v Brazel confirming that paid holiday for part-year employees/workers on permanent contracts must not be pro-rated....more

Littler

Puerto Rico Secretary of Labor Issues Opinion on Criteria for Vacation and Sick Leave Accrual for Part-Time Employees Under Act...

Littler on

On June 20, 2022, Puerto Rico’s governor approved Act 41-2022, which includes a series of amendments to Puerto Rico’s Act 4-2017, better known as the Labor Transformation and Flexibility Act (LTFA), and other employment...more

Foley & Lardner LLP

Part-Time, Temp Hiring Boom Opens Door to Compliance Pitfalls

Foley & Lardner LLP on

Employers are facing a glut of open positions and the trend is expected to continue. Foley & Lardner attorneys say the use of non-traditional employment relationships like part-time and temporary options has risen...more

Foley Hoag LLP

Massachusetts Extends and Expands COVID-19-Related Emergency Paid Sick Law

Foley Hoag LLP on

On September 29, 2021, Massachusetts Governor Charlie Baker signed into law an extension to the Massachusetts COVID-19 Emergency Paid Sick Leave (“EPSL”) program. As we wrote about in detail..., the EPSL program requires...more

Foley Hoag LLP

Massachusetts Enacts COVID-19-Related Emergency Paid Sick Law

Foley Hoag LLP on

On May 28, 2021, Massachusetts Governor Charlie Baker signed into law legislation requiring all Massachusetts employers to provide emergency paid sick leave to employees who are unable to work for certain reasons relating to...more

Conyers

Amendments to Bermuda’s Employment Act Come into Force

Conyers on

Part 2: Statements of employment, statements against bullying and sexual harassment, new entitlements and other changes to Bermuda’s Employment Act 2000 - On 1 June 2021, various changes to Bermuda’s Employment Act 2000...more

Jones Day

Substantial Reforms Announced to Australian Fair Work Legislation: What's Changing and What's to Come

Jones Day on

The Situation: The Federal Government has published its highly anticipated reform package to Australia's industrial relations ("IR") framework. While less ambitious than some had expected, the Fair Work Amendment (Supporting...more

Troutman Pepper

Slate of N.J. Laws Require Severance Pay in Mass Layoffs and Increased Penalties for Worker Misclassification

Troutman Pepper on

January 2020 was a busy month for New Jersey’s executive branch. Governor Phil Murphy signed into law at least five workplace-related bills, one of which revised the New Jersey mini-WARN Act, one granting state regulators...more

Littler

Ontario, Canada: Employee’s Excessive Absences to Pursue Education Need Not be Tolerated by Employer

Littler on

In Teamsters Local Union 847 v Maple Leaf Sports and Entertainment, 2019 CanLII 95328 (ON LA), a part-time restaurant employee in Ontario, Canada with two years’ seniority was discharged from her employment because her...more

Seyfarth Shaw LLP

UPDATE: New NJ WARN Act Signed into Law "THOU SHALL NOT LEAVE"—A New Jersey Bill Awaiting Signature By the Governor Would...

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UPDATE: On January 21, 2020, the Governor of New Jersey signed Senate Bill 3170 into law, pushing state law far past the corresponding federal requirements of the WARN Act. Governor Phil Murphy issued an omnibus press release...more

Seyfarth Shaw LLP

“THOU SHALL NOT LEAVE”—A New Jersey Bill Awaiting Signature By the Governor Would Dramatically Re-Write Existing Mass Layoff Laws

Seyfarth Shaw LLP on

Seyfarth Synopsis: On Monday, January 13, 2020, the New Jersey state legislature passed Senate Bill 3170 which, if signed by the Governor, would result in sweeping changes to what was once a mass layoff notification statute...more

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