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Paid Leave and Coronavirus—Part 23: Congress Expands Tax Credits for Voluntary Families First Coronavirus Response Act (“FFCRA”)...

Seyfarth Synopsis: Buried deep within the $1.9 trillion American Rescue Plan Act of 2021, signed into law on March 11, 2021, are several provisions related to tax credits that may help private employers with fewer than 500...more

Too Much Time on My Hands: Helping Employees Through COVID-19 Pandemic with PTO Donation

Seyfarth Synopsis: As employers look for ways to help employees impacted by the current pandemic, one option to consider is permitting employees to donate their accrued, but unused paid time off (PTO) to fellow employees in...more

Paid Leave and Coronavirus — Part II: House Passes COVID-19 Relief Bill with Paid Sick and Family Leave Mandates

Seyfarth Synopsis: As the country continues to adjust to new realities created by the 2019 Novel Coronavirus disease, also known as COVID-19, the U. S. House of Representatives passed the Families First Coronavirus Response...more

Recent Legislation Changes Illinois Non-Resident Employee Withholding Rules

Seyfarth Synopisis: Illinois recently enacted legislation that changes the rules for withholding income tax from non-resident employees. The new rules replace the current, somewhat more complicated rules with a more...more

Wait’s Over: IRS Says Waiting Time Penalties Aren’t Wages

We’ve long known that California law does not treat Labor Code Section 203 penalties as “wages.” Earlier this year, the IRS published its view on how to treat those penalties (often referred to as “waiting time penalties” or...more

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