The Internal Revenue Service has released new guidance, Rev. Rul. 2025-3, clarifying the application of Section 530 of the Revenue Act of 1978, Section 3509 of the Internal Revenue Code (IRC), and Section 7436 of the IRC in...more
On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for...more
12/28/2022
/ Corporate Counsel ,
Department of Labor (DOL) ,
Employer Liability Issues ,
Gig Economy ,
Independent Contractors ,
IRS ,
Memorandum of Understanding ,
Misclassification ,
Tax Liability ,
Tax Penalties ,
Wage and Hour
Businesses with operations in California have begun to identify options and implement strategies for compliance with Assembly Bill (AB) 5, which imposes the ABC test for identifying whether a worker is an independent...more
10/30/2019
/ 1099s ,
ABC Test ,
Corporate Counsel ,
Corporate Restructuring ,
Employee Definition ,
Employer Liability Issues ,
Employment Tax ,
Freelance Workers ,
Gig Economy ,
Hiring & Firing ,
Income Taxes ,
Independent Contractors ,
IRS ,
Labor Regulations ,
Misclassification ,
Out-of-State Employees ,
Retroactive Application ,
Safe Harbors ,
State and Local Government ,
State Labor Laws ,
Tax Rates ,
Wage and Hour
On Friday, August 30, 2019, the California State Senate Appropriations Committee approved controversial legislation—Assembly Bill 5 (A.B. 5)—that would potentially reclassify millions of independent contractors as “employees”...more
9/4/2019
/ ABC Test ,
Dynamex ,
Employee Definition ,
Employer Liability Issues ,
Freelance Workers ,
Gig Economy ,
Governor Newsom ,
Hiring & Firing ,
Independent Contractors ,
Labor Regulations ,
Legislative Agendas ,
Misclassification ,
Pending Legislation ,
Regulatory Agenda ,
State and Local Government ,
State Labor Laws ,
Wage and Hour
Assembly Bill (AB) 5, currently pending in the California legislature, would impose the “ABC” test on California businesses and workers, dramatically altering the legal standards applied in evaluating whether a worker is an...more
8/9/2019
/ ABC Test ,
Dynamex ,
Employee Definition ,
Employer Liability Issues ,
Gig Economy ,
Hiring & Firing ,
Independent Contractors ,
Legislative Agendas ,
Misclassification ,
Pending Legislation ,
Risk Assessment ,
State Labor Laws ,
Wage and Hour
The United States Department of Labor has provided good news for gig economy employers, telling one unidentified “virtual marketplace” employer that its service providers are properly classified as independent contractors....more
5/6/2019
/ Department of Labor (DOL) ,
Economic Realities Test ,
Employer Liability Issues ,
Fair Labor Standards Act (FLSA) ,
Gig Economy ,
Independent Contractors ,
Misclassification ,
Online Platforms ,
Opinion Letter ,
State Labor Laws ,
Wage and Hour
The California Supreme Court’s adoption of a strict ABC test for purposes of the wage orders is likely to cause significant problems for California businesses that use independent contractors. Of particular concern is the “B”...more
6/11/2018
/ ABC Test ,
CA Supreme Court ,
Employee Definition ,
Employer Liability Issues ,
Employment Litigation ,
Gig Economy ,
Hiring & Firing ,
Independent Contractors ,
Misclassification ,
Risk Assessment ,
State and Local Government ,
State Labor Laws ,
Wage and Hour
The twin forces of technology and globalization are reinventing and redefining the workplace and the way work is performed. The workplace automation of the last century is rapidly being augmented and replaced by intelligent...more
8/5/2016
/ ADEA ,
Americans with Disabilities Act (ADA) ,
Anti-Discrimination Policies ,
Artificial Intelligence ,
Automation Systems ,
Collective Bargaining ,
Collective Bargaining Agreements (CBA) ,
Disability ,
Doffing ,
Donning ,
Extraterritoriality Rules ,
Independent Contractors ,
Misclassification ,
NLRA ,
NLRB ,
On-Call Employees ,
OSHA ,
Popular ,
Privacy Concerns ,
Robotics ,
Section 7 ,
Severance Agreements ,
Technology ,
Unions ,
Wage and Hour ,
WARN Act ,
Wearable Technology