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Income Taxes › Employees

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Miller & Martin PLLC

The 6th Circuit Splits the Pie in Parker v. Battle Creek Pizza FLSA Litigation

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Classic Domino’s ads warned to “Avoid the Noid.” Recently, the plaintiff’s bar has been the Noid for pizzerias and similar restaurants. These employers typically pay delivery drivers minimum wage, minus a tip credit, and...more

Buckingham, Doolittle & Burroughs, LLC

Ohio Municipal Income Tax: Cities permitted to tax wages earned by Ohio employees working outside the municipalities while at home...

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The Ohio Supreme Court upheld the right of Ohio municipalities to tax wages earned by employees working outside the municipality from home during the COVID-19 pandemic. Schaad v. Alder Slip Opinion No. 2024-Ohio-525 (Feb. 14,...more

Ballard Spahr LLP

PA Excludes Dependent Care Assistance from Taxable Income

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The Commonwealth of Pennsylvania changed its tax treatment of assistance that employers provide for dependent care services – including dependent care flexible spending accounts. Retroactive to January 1, 2023, Pennsylvania...more

Bradley Arant Boult Cummings LLP

Out with the Old? Not So Fast! A Quick Review of 2023 Highlights

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2023 has brought many updates and changes to the legal landscape. Our blog posts have covered many of them, but you may not remember (or care to remember) them. Before moving on to 2024, let’s take a moment to review our top...more

Verrill

When Cash is not King: Holiday Gifts as “De Minimis” Fringe Benefits

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To celebrate the holiday season, this post highlights the tax consequences of employer-sponsored holiday perks such as gift cards, turkeys, hams and gift baskets. Under the current tax rules, employers may give infrequent low...more

Littler

UK Autumn Statement Round-up

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UK Chancellor Jeremy Hunt delivered the Autumn Statement (Medium-term Fiscal Plan) on November 17, 2022. The plan states that the government’s priorities are “stability, growth and public services,” and sets a markedly...more

McDermott Will & Emery

Tax That DC?!?! FCA Suit on Residency Brings Business Intelligence Company into the Crosshairs

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For the first time since the enactment of the False Claims Amendment Act of 2020, the DC Attorney General’s (AG’s) Office has used its new tax enforcement powers to pursue an alleged personal income tax deficiency. This...more

Cadwalader, Wickersham & Taft LLP

BlueCrest Salaried Members Case: Who Is a Significant Influencer?

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BlueCrest Capital Management (UK) LLP v HMRC [2022] UKFTT 204 (TC) is the first case considering the UK salaried members rules under ss 863A – 836G Income Tax (Trading and Other Income) Act 2005 (the “Salaried Members...more

McDermott Will & Emery

Weekly IRS Roundup August 1 – August 5, 2022

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Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of August 1, 2022 – August 5, 2022...more

Buckingham, Doolittle & Burroughs, LLC

Out-of-State Remote Workers may Create Substantial Nexus as COVID-19 Protections Expire

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In response to the COVID-19 pandemic, as work-from-home became the norm, many states provided safe harbors such that remote workers teleworking in the state would not create nexus for corporate income tax and sales / use tax...more

McDermott Will & Emery

Connecticut Bill Aims to Address the Impact of Telecommuting during the Pandemic

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As we continue to face growing concerns because of the nationwide impact of COVID-19, taxpayers should be mindful of the potential impacts that the continued rise in telecommuting may have on their state personal income tax...more

McDermott Will & Emery

Employment-Related Securities: Considerations for Venture Capital Investors and Start-Ups in the United Kingdom

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In the United Kingdom, in principle, anything an employee receives from her employer may be regarded as taxable income. The problem often comes up in practice where companies give their employees shares/options over shares...more

McCarter & English, LLP

New Jersey Makes Sweeping Changes To Independent Contractor Laws- UPDATED June, 2020

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New Jersey Governor Phil Murphy last week signed into law several bills aimed at combating the misclassification of workers as independent contractors rather than as employees. The new enactments expand the authority of the...more

Seyfarth Shaw LLP

Recent Legislation Changes Illinois Non-Resident Employee Withholding Rules

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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

Davis Wright Tremaine LLP

Family Employee Tax Policies

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Hiring and employing family members is common in the realm of family businesses. An important thing to remember is that most family employees are treated in the same manner as any other employee for federal tax purposes,...more

Burr & Forman

IRS Clarifies Authority for Acceptance of Offers in Compromise from Clients of Professional Employer Organizations and Reporting...

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Generally, an employer is required to deduct and withhold Federal Insurance Contribution Act taxes (“FICA”), Federal Unemployment Tax Act taxes (“FUTA”), and income tax withholding from its employee’s wages and is separately...more

Fisher Phillips

Employers Take Note: Tax Season Phishing Scams on the Rise

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It is tax season once again, and with it comes an increased threat of phishing scams targeting human resources and payroll personnel. In 2016, the IRS alerted employers to a then-emerging email phishing scheme in which...more

Holland & Knight LLP

Tax Reform Impacts Confidentiality in Sexual Harassment Settlements

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The recently enacted Tax Cuts and Jobs Act (the Act) contains a largely unnoticed provision worth the attention of human resources professionals and legal counsel who draft and implement settlement agreements and releases of...more

Akin Gump Strauss Hauer & Feld LLP

Top 10 Topics for Directors in 2018

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EXECUTIVE SUMMARY - 1. Cybersecurity threats. Cybersecurity preparedness is essential in 2018 as the risk of, and associated adverse impact of, breaches continue to rise. The past year redefined the upward bounds of the...more

Ballard Spahr LLP

Treating Partners as Employees – Overview and Update

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Limited liability companies (LLCs) have become the fastest-growing entity choice for businesses in recent years. LLCs provide flexibility in operations and distributions. However, to the surprise of many businesspeople, if an...more

Cooley LLP

Blog: Share Incentives for Employees of Private UK Companies

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Companies generally consider it a good idea for employees to be stakeholders in the business in which they work and believe share-based incentives offer the ability to reward, motivate and retain key staff. There are...more

K&L Gates LLP

Travel Costs of Fly-In-Fly-Out Workers

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The recent Full Federal Court of Australia decision in John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC 82 concerned whether the costs incurred by an employer to transport fly-in-fly-out (FIFO) employees,...more

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