Compliance Tip of the Day: Compliance Responses to Design Intelligence
Are Overtime Wages and Tips Exempt From Income Tax? What Employers Need to Know to Prepare
FLSA and Wage and Hour Issues for Restaurants
#WorkforceWednesday: Mandatory Vaccination, Tipped Worker Rule, and SCOTUS Rules Against Organized Labor - Employment Law This Week®
Reporting Cash Tips to the IRS [More with McGlinchey, Ep. 24]
#WorkforceWednesday: EEOC Withdraws, DOL Rolls Back, and OSHA Expands - Employment Law This Week®
II-36- Holiday Party Tips, the 2018/2019 Federal Regulatory Agenda, and Noteworthy Cases On Suing and Being Sued
On March 2, 2026, the Internal Revenue Service released Schedule 1‑A (Form 1040) and accompanying updates to the Form 1040 Instructions implementing several new individual tax deductions enacted under the reconciliation...more
The One Big Beautiful Bill Act (“OBBBA”), enacted in July 2025, temporarily eliminates taxes on qualified overtime and qualified tips through 2028. This new law is intended to reduce taxable income for hourly and tipped...more
New York City is poised to continue its aggressive regulation of online delivery platforms. Through the NYC Department of Consumer and Worker Protection (DCWP), the City already requires delivery platforms either to (1) pay...more
H.R. 1 became law as Public Law 119-21, the “One Big Beautiful Bill Act” or “OBBBA,” on July 4, 2025. Although several of the most significant employer-facing provisions affected operations in 2025, the focus shifts to full...more
2026 brings a wave of wage and hour developments that every employer needs to know. From sweeping revisions to pay transparency and equal pay laws in California to New York’s new restrictions on training reimbursement...more
The One Big Beautiful Bill Act (OBBBA), which President Trump signed into law in July 2025, purports to eliminate taxes on overtime and tips from 2025 to 2028. Accordingly, the OBBBA requires employers to track overtime and...more
Certain earned wage access (EWA) programs just received meaningful federal support. ...more
As we wrote on July 14, 2025, the One Big Beautiful Bill Act (OBBA) contains a provision providing a tax deduction for employees’ overtime income in 2025 through 2028....more
On November 21, 2025, the Internal Revenue Service (IRS) issued Notice 2025-69, providing guidance and clarification on the new federal income tax deductions for employee tips and certain overtime compensation taking effect...more
The new IRS guidance (Notice 2025-69) clarifies how workers can claim the One Big Beautiful Bill Act's recently enacted federal tax deductions for qualified tips and overtime pay without receiving a separate accounting from...more
W-2s and 1099s will not have new fields this year, but the IRS has now provided guidance on how employees can still claim tax deductions for tips and overtime pay. This is our fourth update on the evolving tips and overtime...more
These days, a lot of restaurant customers pay for food and drinks with a credit card, and they often leave a tip by credit card, rather than leaving cash. Credit card companies usually charge restaurant owners transaction...more
The U.S. Congress’s passage of the One Big Beautiful Bill Act (H.R. 1 of 2025) introduced several new sections to the U.S. Tax Code aimed at reducing the tax burden on workers. ...more
The Equal Employment Opportunity Commission (EEOC) has been unusually active in recent months, issuing significant opinions on religious accommodations and clarifying its enforcement stance on transgender discrimination. At...more
The Internal Revenue Service (IRS) released guidance on November 5, 2025, granting employers relief from tax penalties for failing to provide employees information related to their (1) “qualified tips” and (2) “qualified...more
On September 22, 2025, the U.S. Department of the Treasury and the IRS issued proposed regulations for the “No Tax on Tips” deduction passed under the OBBB Act, and on October 23, 2025, Treasury Assistant Secretary for Tax...more
Ohio’s cannabis industry may be confronted with a dual compliance challenge. On one front, the Division of Cannabis Control (DCC) recently finalized a new employee training rule, Ohio Administrative Code § 1301:18-3-10, that...more
In a closely watched decision at the intersection of wage-and-hour law and class procedure, the U.S. Court of Appeals for the Third Circuit has resolved a question that had long divided district courts: can a Rule 23 opt-out...more
It’s time to update those handbooks for 2026 and while there are numerous new laws California employers must comply with, not all of them are, what I call, “handbook worthy.” Here are three changes I’m making to this year’s...more
Is an oyster shucker who works in the “front of the house” allowed to share in the tip pool? Are a hotel restaurant and related members club joint employers for overtime purposes? The US Department of Labor (DOL) recently...more
On September 22, 2025, the Internal Revenue Service published a Notice of Proposed Rulemaking (NPRM), fleshing out the One Big, Beautiful Bill Act’s “no tax on tips” deduction. Among other things, the NPRM lists the...more
Here are the top ten items you should tackle in October 2025, based on the latest workplace law developments and upcoming critical compliance dates...more
On September 19, 2025, the Internal Revenue Service (IRS) unveiled proposed regulations listing nearly seventy jobs that will qualify for the new “No Tax on Tips” deduction, which was passed as part of the One Big Beautiful...more
New York City Council members voted to override the mayor’s vetoes of bills requiring third-party app companies to pay their grocery delivery workers a minimum wage of $21.44 per hour. The bills extend an existing wage...more
These days, restaurant bills are more confusing than ever. Even as an employment attorney in the hospitality industry, I often find myself scratching my head at the various additional service charges, automatic gratuity...more