Effective October 1, 2021, the New Jersey Division of Taxation (the “NJDT”) ended the temporary relief period with regard to employers’ obligation to withhold income taxes for teleworking employees who work in New Jersey.1 ...more
Executive Summary -
The COVID-19 pandemic required nearly every employer around the globe to take stock of its workforce, policies and practices, and adapt to a rapidly changing and unpredictable environment. COVID-19...more
On August 28, 2020, the U.S. Department of the Treasury issued guidance for employers with respect to the deferral of the employee portion of certain payroll taxes. This guidance stems from a presidential memorandum issued...more
In Notice 2020-46, the IRS explains how employees can forgo their paid time off balances to allow their employers to make donations to charities that are assisting individuals impacted by the COVID-19 pandemic....more
The IRS has changed its position and will allow employers to receive a tax credit for paying health care plan premiums for employees on furlough....more
One of the most enticing reasons to obtain a loan under the Paycheck Protection Program (PPP) is the potential for the loan’s forgiveness. The federal Coronavirus Aid, Relief, and Economic Security (CARES) Act authorized the...more
The Department of Labor (DOL) recently issued new guidance to states on the Short-Time Compensation (STC) program provisions (also known as “work sharing” or “shared work”) in the Coronavirus Aid, Relief, and Economic...more
The Department of Labor has clarified that gig workers qualify as “unemployed” under the Pandemic Unemployment Assistance (PUA) Program when they lose a significant amount of business because of COVID-19. ...more
Dear Littler: Our company is based in New York City, but since March 20 our employees have been teleworking because of the “stay at home” orders necessary to combat the spread of COVID-19. Most of our employees are working...more
On Sunday April 5, 2020, the U.S. Department of Labor (DOL) issued Unemployment Insurance Program Letter (UIPL) 16-20 to provide further guidance on Section 2102 of the Coronavirus Aid, Relief, and Economic Security (CARES)...more
On Saturday, April 4, 2020, the U.S. Department of Labor (DOL) issued Unemployment Insurance Guidance Letter 15-20 (UIPL 15-20) to provide further guidance to the states on the temporary expanded unemployment insurance...more
On April 2, 2020, the U.S. Department of Labor (DOL) issued new guidance on unemployment insurance (UI) for states responding to COVID-19, under the recently passed Coronavirus Aid, Relief, and Economic Security (CARES) Act....more
Enacted on Friday, March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (H.R. 748, the “CARES Act” or the “Act”) is intended to stimulate the U.S. economy in light of the COVID-19 pandemic....more
The U.S. Senate unanimously passed the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) in the late hours of March 25, 2020. The bill provides various tax relief and loan provisions to assist businesses...more
In light of the recent coronavirus pandemic, many businesses will inevitably be forced to reduce employees’ hours and thus their compensation. As a result, employees may be eligible to file for partial unemployment benefits....more