Reporting Cash Tips to the IRS [More with McGlinchey, Ep. 24]
Three Timely Benefits Items Everyone Should Know
Foreign Bank Account Reporting and Employment Tax Enforcement: Ronn Owens interviews Steve Moskowitz
Tax Traps of Employment Documents
Common Employment Law Mistakes for Small, Start-Up and Growing Companies
On July 26, 2024, the IRS announced that they are in the final stages of reopening the Employee Retention Credit (ERC) Voluntary Disclosure Program. The ERC is a credit that was available to certain eligible employers...more
Hot off the press – here is Littler’s mid-year report! As federal regulators, states and cities continue to pass new workplace regulations through the calendar year, we summarize each state’s notable labor and employment law...more
We recently reported on the saga that followed the Constitutional Court's ruling of February 8, 2024 on the conditions for applying the partial exemption from payment of withholding tax for employers organizing shift work...more
On January 9, 2024, the U.S. Department of Labor’s Wage and Hour Division announced a final rule that revises the DOL’s interpretation of worker classification (employees versus independent contractors) under the Fair Labor...more
Effective on March 11, 2024, the definition of independent contractor will change for purposes of entitlement to overtime and payment of employment taxes....more
On August 8, 2023, the Office of Strategic Enforcement and Compliance (OSEC) within the New Jersey Department of Labor and Workforce Development (the “NJDOL” or the “Department”) launched The WALL – the Workplace...more
Join us for part one of the 14th Annual Law Update, when we will look ahead at hot topics that HR professionals and senior administrators of your organization or campus need to know in 2023. - Do you have employees...more
Exempt Payments to Non-Resident Aliens and Federal Withholding - Wages paid to U.S. citizens and residents by a U.S. person are generally subject to federal withholding, subject to certain exceptions. Wages paid to...more
Employees increasingly are able to access earned pay on their demand, between pay cycles, when their employees work with on-demand pay (also known as earned wage access, or EWA) providers. Today, with inflation at a 40-year...more
The pandemic has revolutionized the workplaces and remote workforces will almost certainly survive the end of the pandemic. A Gallup poll last fall indicated that 61 percent of workers expect to work remotely at least part of...more
Let’s face it: remote, hybrid, and alternative work arrangements are here to stay. That’s not necessarily a bad thing. Though many employers already had accepted and adopted remote, hybrid, and alternative work arrangements...more
COVID has not only seen a migration of employees to remote work but has created a new business model that is here to stay. In the midst of COVID, employers were eager to allow their employees to work from home and maintain a...more
In restaurants, the wait staff, bartenders, and bussers are required to report their tips, including cash tips, to the restaurant and the IRS. Even if those cash tips aren’t reported to the restaurant, since tips are income...more
The IRS maintains its own test for classifying independent contractors. Misclassification may result in expensive penalties to the employer. Independent contractor rules have been the source of a fair amount of media...more
Carlton Fields tax attorney Lowell Walters discusses three timely employee benefits issues: using employee benefits to reduce expenses; helping retirement plan participants in an inconsistent investment market; and, the...more
Payroll Tax Relief Under CARES Act, FFCRA, and Executive Order - While the Coronavirus Aid, Relief, and Economic Security (CARES) Act permitted employers to defer depositing the portion of the FICA taxes the employer pays...more
Il Decreto Legge 26 ottobre 2019, n. 124 (cosiddetto «Decreto Fiscale») – convertito, con modificazioni, dalla legge 19 dicembre 2019, n. 157 – ha introdotto nuovi oneri a capo del committente che affidi a soggetti terzi il...more
Every player interested or already active in the German market needs to have a working knowledge of the key principles of German employment law which offers a good level of protection to employees. This is especially true for...more
As we move into 2020, there are a number of UK employment law developments on the horizon that require some preparation. The New Year is also a good time to take stock of key developments from the previous year to make sure...more
The South Carolina Department of Employment and Workforce (SCDEW) administers the South Carolina unemployment benefit program for state residents, and which is funded by a state-wide unemployment tax on employee wages....more
The New Jersey Department of Labor (NJ DOL) billed Uber Technologies, Inc. and a subsidiary $650 million for past-due taxes, interest, and penalties due to an alleged misclassification of its drivers as independent...more
The Internal Revenue Service and Social Security Administration have announced the benefit plan and employment tax limits for 2020. Certain limitations will not change for 2020 because they are not subject to annual...more
Businesses with operations in California have begun to identify options and implement strategies for compliance with Assembly Bill (AB) 5, which imposes the ABC test for identifying whether a worker is an independent...more
Every player interested or already active in the German market needs to have a working knowledge of the key principles of German employment law which offers a good level of protection to employees. This is especially true...more
• Under Swiss law, Swiss employers must levy an employment withholding tax on the salary received by foreign nationals who do not hold a permanent residence permit. • Only taxpayers whose salary exceeds a certain amount...more