DE Under 3: U.S. GAO Report on Military Spouse Employment Focused on Challenges of Part-Time Work
Primer for Nonprofits on Paid Employees, Volunteers, and Interns
After multiple rounds of rulemaking that saw more than 1,600 comments submitted by nearly 600 individuals and businesses, the Maine Department of Labor, on December 4, 2024, approved and published the final rules for Maine’s...more
Dutch law prohibits employers from paying full-time employees differently—i.e., more favorably—than part-time employees, unless the difference in pay can be objectively justified. This is not readily the case, however....more
Although the SECURE 2.0 Act of 2022 (SECURE 2.0) was enacted nearly two years ago, and many of its changes have already been implemented, some SECURE 2.0 provisions have yet to take effect. This article provides an overview...more
In November 2023, the IRS issued proposed regulations addressing the SECURE 2.0 long-term part-time (LTPT) employee eligibility requirements applicable to 401(k) plans knowing that further guidance would be needed to explain...more
Effective March 20, New York City will allow “any person” to bring a private right of action for violations of the Earned Sick and Safe Time Act. As a result, New York City employers are encouraged to review their safe and...more
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
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
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
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
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
On November 27, 2023, the IRS published proposed regulations clarifying the rules for long‑term, part-time employees (“LTPT employees”). The new rules — long-awaited since enactment of the SECURE Act in December 2019 —...more
Geringfügige Beschäftigung bedeutet nicht geringfügige - Vergütung Mit einer aktuellen Entscheidung stärkt das BAG (Urt. v. 18. Januar 2023 – 5 AZR 108/22) die Rechte von Minijobbern und setzt das gesetzliche...more
On January 10, 2023, Gov. Phil Murphy signed a substantial new version of New Jersey’s Worker Adjustment and Retraining Notification Act (WARN Act), which will take effect in 90 days. The amended New Jersey WARN Act imposes...more
What You Should Know •Governor Murphy recently signed an Executive Order requiring healthcare providers and others working in New Jersey healthcare settings to be fully vaccinated against COVID-19 by specific dates...more
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
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
Beginning Monday, March 29, 2021, employers must begin providing California employees a new form of COVID-19 supplemental paid sick leave. The new version reaches small and large employers alike and mandates that employers...more
Colorado recently provided guidance for employers about how the public health emergency supplement (PHE Supplement) works under Colorado’s new Healthy Families and Workplaces Act (HFWA) for employees hired after the...more
As noted in our January 7, 2020 Client Advisory, the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) requires 401(k) plans to allow certain long-term, part-time employees to make elective...more
By a 3-2 vote along party lines, the U.S. Securities and Exchange Commission (SEC) adopted sweeping changes to Regulation S-K, the regulation primarily concerned with its public company disclosure regime. Public companies...more
Full-Time and Part-Time Employees under the FFCRA - The Department of Labor’s Wage and Hour Division issued standards governing emergency paid sick leave and expanded family and medical leave available to full-time and...more
Last week, California Governor Gavin Newsom signed an Executive Order mandating 80 hours of supplemental paid sick leave for COVID-19 related reasons be provided to “food sector workers” at private companies with 500 or more...more