A new General Labor Law (NGLL) was enacted by Law No. 12/23, of 27 December 2023, which came into force on March 26, 2024.The NGLL repealed the former General Labor Law (approved by Law No. 7/15, of June 15, 2015),...more
The IRS has issued a new fact sheet (FS-2024-22) to address frequently asked questions about educational assistance programs (EAPs), also known as Section 127 plans....more
The IRS recently updated its guidance for completing Form 1099-K, used primarily by “gig” companies providing compensation using payment apps or online marketplaces and for individuals selling goods on online marketplaces...more
In Escano v. Innovative Financial Partners, LLC, a magistrate judge held that the defendants’ decision to withhold funds from a payment required under a settlement agreement when the plaintiff refused to provide a Form W-9...more
1/29/2024
/ Attorney's Fees ,
Employer Liability Issues ,
Employment Litigation ,
Fee-Shifting ,
Form W-9 ,
Internal Revenue Code (IRC) ,
IRS ,
Required Forms ,
Settlement Agreements ,
W-4 ,
Withholding Requirements
On July 21, 2023, New Jersey Governor Phil Murphy signed Assembly Bill No. S3128/A4694 into law, which implements an aggressive tax treatment of nonresidents who work for New Jersey employers. The law essentially adopts the...more
On June 15, 2023, Nevada Governor Joe Lombardo signed SB 290, which requires early wage access (EWA) providers to obtain a license from the Commissioner of Financial Institutions. This is the first EWA law enacted by any...more
In an opinion issued on June 20, 2023, the United States Court of Federal Claims reminded taxpayers that they must obtain a certificate of coverage in order to claim an exemption from Social Security and Medicare taxes (FICA)...more
The Global Guide Quarterly (GGQ) is a newsletter Littler publishes on a quarterly basis to provide a general update on global labor and employment (L&E) law developments in key countries in the American, EMEA, and APAC...more
As part of the 2017 Tax Cuts and Jobs Act (Act), Congress enacted Internal Revenue Code (Code) section 6050X, which requires government agencies (and certain nongovernmental regulatory agencies) to issue information returns...more
On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for...more
12/28/2022
/ Corporate Counsel ,
Department of Labor (DOL) ,
Employer Liability Issues ,
Gig Economy ,
Independent Contractors ,
IRS ,
Memorandum of Understanding ,
Misclassification ,
Tax Liability ,
Tax Penalties ,
Wage and Hour
On June 9, 2022, the Internal Revenue Service issued Announcement 2022-13, increasing the optional standard mileage rate for the final six months of 2022 from 58.5 cents per mile to 62.5 cents per mile. The new rate will be...more
On November 10, 2021, the IRS released Revenue Procedure 2021-45, which contains its annual inflation adjustments for over 60 tax provisions, including not only individual income tax rates and deductions, but also many...more
11/10/2021
/ 401k ,
403(b) Plans ,
457(b) Plans ,
Compensation & Benefits ,
Employee Benefits ,
Fringe Benefits ,
Income Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Retirement Plan ,
Tax Deductions
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
Dear Littler: You alerted us to some wage & hour and leaves & benefits issues stemming from our “wandering workers” who have scattered across the country during the pandemic, yet continue to work for our Texas-based company....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
In Stassi v. Commissioner, the United States Tax Court found that a settlement was not excludable from income as a personal physical injury because the taxpayer failed to demonstrate that her shingles was caused by her...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
On April 22, 2020, the Pennsylvania Supreme Court issued a decision affecting the classification of independent contractors for purposes of the state Unemployment Compensation Law (UCL)....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