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IRS Publishes Draft Revised Form W-2 in Response to No Tax on Tips and No Tax on Overtime Reporting Requirements

On July 4, 2025, President Trump signed into law the so-called “One Big Beautiful Bill Act.” The Act established new above-the-line tax deductions for “qualified tips” and “qualified overtime compensation.” To facilitate...more

DOL Proposes to Significantly Increase the Minimum Salary Level to Qualify for the “White Collar” Overtime Exemptions

On August 30, 2023, the Wage and Hour Division of the U.S. Department of Labor (DOL) released a Notice of Proposed Rulemaking (NPRM) to revise the “white collar” overtime exemption regulations applicable to executive,...more

DOL Issues Guidance on Tracking Hours Worked by Teleworkers Who Take Breaks

On February 9, 2023, the U.S. Department of Labor Wage and Hour Division issued Field Assistance Bulletin No. 2023-1 (FAB) to provide guidance on tracking hours worked by employees who telework. While the FAB largely repeats...more

Littler Lightbulb: Wage and Hour Developments During the First Month of the Biden Administration

It has been just one month since the inauguration of Joseph Biden as the 46th president of the United States, and he has been moving quickly to change the wage and hour landscape. This Lightbulb illuminates some of the more...more

DOL Issues Final Rule on Fluctuating Workweek Method of Computing Overtime under Fair Labor Standards Act

On May 20, 2020, the U.S. Department of Labor (DOL) released its final rule revising its so-called “fluctuating workweek” regulation. The final rule confirms that incentive payments—such as bonuses, commissions, and other...more

DOL Issues Opinion Letter Clarifying When Employees Paid on Hourly, Daily, or Shift Basis Can Satisfy "Salary Basis" Requirement

On November 8, 2018, the U.S. Department of Labor’s Wage and Hour Division (WHD) issued a new opinion letter addressing the circumstances under which an employee who is paid on an hourly, daily, or shift basis (subject to a...more

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