News & Analysis as of

Payroll Records

California Employers Beware: W-2 Phishing Scams Skyrocket During Tax Season

by Seyfarth Shaw LLP on

Seyfarth Synopsis: Employers have been scammed into sending sensitive W-2 information to malicious third parties. This article outlines the key steps California employers must immediately take if subject to this unfortunate...more

Tax Filing Fraud

by Bryan Cave on

Tax returns and W-2s are information rich documents. Among other things they contain the name and Social Security Number of an employee, as well as information concerning their salary and address, and personal behavior and...more

Direct Contractors In California Should Take Steps Now To Reduce Exposure For Unpaid Wages By Subcontractors

As of January 1, 2018, direct contractors in California who make or take a contract “for the erection, construction, alteration, or repair of a building, structure, or other private work” are jointly and severally liable with...more

Diverting Employees’ Payroll Direct Deposits: The Latest Wave of Phishing Scams

Employers beware: Companies are experiencing a wave of phishing scams that target employee paychecks. Here is the scenario: An employee receives from a company email account e-mail that mimics a familiar and trusted company...more

What are Blockchain’s Implications for Employment Law?

by Shipman & Goodwin LLP on

Are you ready for blockchain’s impact in employment law? This seems to be the new equivalent to the buzz a decade ago that social media was going to change the world (it kinda did)....more

Cybersecurity for This Tax Season

Nearly a year ago, in February 2017, the IRS issued a warning regarding phishing attacks targeting a broad range of companies. The scam involves a hacker impersonating an employee of a company, usually the CEO, and sending an...more

2017 Form EEO-1 Survey Now Available

Yesterday, the 2017 EEO-1 Survey became available. Private employers with 100 or more employees and federal government contractors or subcontractors with 50 or more employees and a contract/subcontract of $50,000 or more...more

A New Tax Season, but the Same W-2 Spear Phishing Scam

by BakerHostetler on

According to the IRS, the IRS saw the number of businesses, public schools, universities, tribal governments and nonprofits victimized by W-2 scams increase to 200 in 2017 from 50 in 2016. Those 200 victims translated into...more

Warning: Scammers Say, "Show Me Your Employees' W-2s!"

by Miles & Stockbridge P.C. on

As employers prepare to send employees their W-2s for last year by the end of the month, cybercriminals are preparing phishing emails under the guise of company executives requesting personal information on employees. The IRS...more

The Role of Payroll in Compliance

by Thomas Fox on

One of the new areas articulated in the Evaluation of Corporate Compliance Programs (Evaluation) was around payments and payroll. For the both the compliance professional and the corporate payroll function, there is a...more

How Employers Can Become Experts at Data Breaches: Tax and W2 Breaches

by Bryan Cave on

A large portion of the data breaches that occur each year involve human resource related information. Bryan Cave has put together a multi-part series to help human resource managers understand, prepare for, and react to, a...more

It’s Tax Time – Alert Your HR and Payroll Teams About W2 Phishing Scams

by Jackson Lewis P.C. on

Last February, the IRS issued a warning to all employers regarding the resurgence of a W-2 based cyber scam. The scam, which targets businesses during tax season, was also “spreading to other sectors, including school...more

'Tis the Season: W-2 Phishing Scams Likely to Resurface After the New Year

by Murtha Cullina on

W-2 phishing season is just a few weeks away. For the past several tax seasons, cyber criminals have duped hundreds of payroll departments into providing W-2 information on their employees, which results in the filing of...more

California Court Rules PAGA Plaintiffs Need Not Assert Injury, or Employer Knowledge, to Collect Penalties for Paystub Violations;...

by Littler on

A California Court of Appeal dealt another blow to employers in a recent ruling interpreting the state’s Private Attorneys General Act (PAGA). In Lopez v. Friant & Associates, the court considered the proof required for a...more

Not As You Wish: Wage Statement Law’s Pit of Despair

by Seyfarth Shaw LLP on

Seyfarth Synopsis: With the widespread use of direct deposit, the thought of an employee regularly reviewing wage statements may seem inconceivable. Still, employers must ensure that their wage statements strictly comply with...more

Paltry Prerequisites for PAGA Penalty Paystub Plaintiffs

by Seyfarth Shaw LLP on

Seyfarth Synopsis: California employees who are denied adequate wage statements (“paystubs”) can sue for penalties. Paystub penalty plaintiffs generally must prove they suffered an “injury” caused by the employer’s “knowing...more

White House Blocks Revised EEO-1 Report - Employers’ Pay Data Reporting Halted – For Now

by Fisher Phillips on

The Office of Management and Budget (OMB) announced late Tuesday that it was implementing an immediate stay of the revised EEO-1 Report, putting a halt to long-awaited pay data reporting requirements. The stay creates much...more

The Pay Data Collection Aspects of the “New” EEO-1 Form Put On Hold

The pay data collection aspects of what was to be the “new” EEO-1 form, which many employers had been preparing to submit for the first time in March 2018, are now on hold. However, it is important to note that employers who...more

New EEO-1 Form Put On Hold: Employers Have Until March 31, 2018 To Submit Prior Version Of EEO-1 Form

Key Points: The OMB has stayed the implementation of the new EEO-1 Form, which added compensation and hours worked components to the annual EEO-1 submission.....more

Wage and Hour Considerations During Weather-Related Emergencies

As Tropical Storm Harvey continues wreak havoc across Texas and beyond, it’s the right time to revisit employer rights and responsibilities during a weather-related emergency or other major disruption. Here are some typical...more

FLSA Questions After Hurricane Harvey

by Fisher Phillips on

Affected employers will have a variety of wage-hour questions in the aftermath of Hurricane Harvey. The number and scope of the issues raised might well be practically endless. Here we address in very general ways the federal...more

Two New PAC Opinions Provide Clarification to School Districts on Meeting Agendas and Redacting Information from FOIA Responses

by Franczek Radelet P.C. on

Recently, the Illinois Public Access Counselor (PAC) issued two opinions – one advisory and one binding – that reiterate the requirements of the Open Meetings Act (OMA) and the Freedom of Information Act (FOIA)....more

Related-Party Provisions Prevent Deduction by S Corp Shareholders - Tax Update Volume 2017, Issue 4

by Pepper Hamilton LLP on

Many routine transactions occur between related parties, including the payment or accrual of interest on indebtedness, license fees, salary or benefits to employees and/or shareholders, and trade invoices. The Tax Court...more

Are Employers Obliged to Maintain a Daily Register of Working Hours in Spain?

by Jones Day on

In March and April 2017, the Supreme Court's Employment Chamber resolved (through Judgments 246/2017 and 338/2017) that, as a general rule, there is no legal obligation for companies to maintain a daily record of the...more

Dueling Time Cards: The Appellate Court Provides Guidance On Resolving Unpaid Wage Claims

Wage and hour law requires employers to keep true and accurate time records for payment of wages and overtime. This is usually a routine exercise with respect to non-exempt employees, for whom employers will have detailed...more

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Cybersecurity

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