Current Executive Compensation Trends in Private Equity Transactions — Troutman Pepper Podcast
#WorkforceWednesday: New Jersey's WARN Act to Become Strictest in Nation - Employment Law This Week®
COVID-19 Updates: Arizona Employment Law Issues
Bill on Bankruptcy: Easterbrook Turns the Tide on Student Loans
El auxilio de cesantías en Colombia es una prestación social que tiene como finalidad formar un ahorro en caso de que el trabajador se quede sin trabajo. Lo anterior, sirve de auxilio y se pagan al finalizar el contrato de...more
Better to have the courage of your convictions. I'm sure you've heard of "quiet quitting," when an unhappy employee does the bare minimum to get by and keep drawing a paycheck, but doesn't care much about the job beyond...more
Later this month, we will report on all the new employment-related laws that California has enacted for 2024. However, this article focuses on the bills that Newsom vetoed. Some of these are a bit of a surprise...more
Updated regulations for the implementation of the Green Pass in Israeli workplaces will come into effect on October 5, 2021. These regulations are, to date, to remain in effect until October 19, 2021....more
This presentation provides a brief overview of common employment issues Arizona companies are currently facing as they navigate the unforeseeable consequences COVID-19 has had on their businesses....more
The spread of the novel coronavirus (COVID-19) across the globe remains a significant concern in the workplace. Employers are confronting difficult questions regarding how to handle safety and health rules, travel...more
In Germany, employees frequently refuse to sign separation agreements for fear that the Employment Agency (Agentur für Arbeit) will disqualify them from receiving unemployment benefits. A revision of the Employment Agency's...more
The decision in Quality Stores not only kills FICA tax refunds for millions of unemployed workers, but it also requires proactive employer actions to maximize future employer and state unemployment benefit payments to...more
I blogged about the Quality Stores decision which at the district court and court of appeals levels held that certain severance payments were not subject to FICA (Social Security) taxes. The IRS had challenged the employer in...more
As we ring in the New Year, New York State employers should be mindful of significant changes to the New York State Unemployment Insurance Law. As a result of the economic downturn, the New York State Unemployment Insurance...more
In its recent decision, the United States Court of Appeals for the Sixth Circuit in U.S. v. Quality Stores, Inc., No. 10-1563 (6th Cir., 9/7/2012) held that certain severance payments made to former employees were not subject...more
The U.S. Court of Appeals for the Sixth Circuit has affirmed a Michigan Bankruptcy Court and approved a taxpayer’s request for a refund of FICA taxes paid on behalf of former employees. Quality Stores et al....more
The IRS may owe FICA tax refunds on severance payments made by employers to laid-off or terminated employees as part of reductions in workforce. Every employer that paid severance to laid-off employees as part of a reduction...more
In United States v. Quality Stores, Inc., the Sixth Circuit held that payments of supplemental unemployment benefits (SUB payments) are not taxable wages subject to FICA tax withholding. Although the issue is not finally...more
The U.S. Court of Appeals for the Sixth Circuit recently held that certain dismissal payments were Supplemental Unemployment Compensation Benefits (SUB) exempt from FICA taxes—a clear split with the U.S. Court of Appeals for...more
A recent Sixth Circuit Court of Appeals decision concluded that severance pay provided to employees as a result of layoff or discontinuance of a plant, operations or other similar condition is exempt from FICA taxes....more