A new Alabama law clarifies the types of overtime wages exempt from state withholding, prompting the Alabama Department of Revenue to promulgate new rules. Last year, the Alabama Legislature enacted Act 2023-421,...more
“Component 2” pay data reporting. What a long strange trip it’s been. The recently released report of the National Academies of Sciences, Engineering, and Medicine’s Committee on National Statistics (NAS) – Collecting...more
Seyfarth Synopsis: Yesterday, the Department of Family and Medical Leave (DFML) reported on guidance it received from the Department of Revenue regarding how employers participating in the Commonwealth’s Paid Family and...more
As you’ll recall from our extensive coverage of the EEO-1 pay data collection saga (which we previously reported on here, here, here, here, here, here, here, here, and here), private employers, including federal contractors,...more
Bonuses are nice, I wouldn’t know because in the 11 years I was an employee, I got $300 for the holidays after I started in September 1998 and never received one again. This article isn’t about my lack of bonuses, but it’s...more
Due to the significant changes to the Internal Revenue Code (“Code”) made by the Tax Cuts and Jobs Act (“Tax Act”) at the end of last year, the Department of the Treasury has been very busy issuing guidance and proposed...more
On August 8th, the IRS released its much-awaited Proposed Regulations on the new Section 199A 20% profit deduction for pass-through businesses. The new deduction applies to essentially all types of businesses other than C...more
The costs associated with employee relocation reimbursements may increase as a result of the Tax Cuts and Jobs Act (“Act”). This change affects both for-profit and nonprofit employers...more
In a March 23 news release, the IRS reminded taxpayers that income from virtual currency transactions must be reported on income tax returns, and that certain virtual currency transactions are taxable like any other property...more
BACKGROUND - The Tax Cuts and Jobs Act (“TCJA”) adopted a new 20% deduction for non-corporate taxpayers. It only applies to “qualified business income.” The deduction, sometimes called the “pass-through deduction,” is...more
Aside from corporate tax reductions, one of the most important aspects of the new Tax Cuts and Jobs Act beginning this year is the new 20% deduction for “pass-thru” businesses – i.e. businesses that are not corporations. With...more
Now that you’ve successfully filed your 2017 VETS-4212 reports, it’s time to focus on EEO-1 reporting. Most employers are not accustomed to focusing on EEO-1 reporting going into a new year, but following the filing reprieve...more
Employers that pay wages and other forms of compensation to their employees must comply with federal tax return filing and payment/deposit requirement. Employers that receive services from non-employee contractors and make...more
A continuing point of contention in employment law revolves around who is an employee versus who is an independent contractor. The issue seems to come up often in wage and hour cases and workers’ compensation or unemployment...more
The New York State Department of Taxation and Finance has issued official guidance on several taxability issues relating to the New York Paid Family Leave Law (“PFLL”), which goes into effect on January 1, 2018. Among other...more
Philadelphia Mayor Jim Kenney has signed a bill expanding employers' notice requirements to employees concerning the federal Earned Income Tax Credit (EITC)....more
It has been a little less than a month since President Donald Trump took office, and employers are anxious to see what changes the new administration will make that will affect both businesses and employees. President Trump...more
California state legislature amended the Fair Pay Act to prohibit race and ethnicity-based wage differentials and to preclude employers from relying on salary history to justify the wage gaps. In addition, the U.S. Equal...more
In Depth - Beginning with W-2 forms filed with respect to 2016 wages, a new law requires employers to file the government copy by January 31, 2017, for both paper and electronic copies. The accelerated deadline also...more
Court Upholds Employer’s Dreadlock Ban Finds Grooming Policy Did Not Violate Title VII of the Civil Rights Act - A federal appellate court recently held that an employer’s policy banning dreadlocks did not constitute...more
Affected employers should begin data analysis now to be prepared for disclosure of pay information to the EEOC or the OFCCP in 2018. As part of its effort to detect and remedy pay discrimination, the Equal Employment...more
The U.S. Equal Opportunity Commission has finalized the revised EEO-1 Form, which will require employers and federal contractors with 100 or more employees to include pay data, categorized by gender, race and ethnicity, in...more
The U.S. Equal Employment Opportunity Commission (“EEOC”) announced last week that, starting in March 2018, it will collect summary pay data from private employers (including federal contractors and subcontractors) with 100...more
Last week, the U.S. Equal Employment Opportunity Commission (“EEOC”) announced that it had finalized its rule for new EEO-1 pay equity reporting requirements. The final rule has not yet been published in the Federal...more
The Equal Employment Opportunity Commission (EEOC) has finalized its anticipated rule regarding the addition of pay data to its annual Employer Information Report (EEO-1). Beginning on March 31, 2018, private employers with...more