In what has unfortunately become a more frequent occurrence, another surge of wildfires is devastating large swaths of California. The Carr Fire in Shasta County has reportedly destroyed more than 150,000 acres, razed over...more
On June 21, 2018, the Supreme Court held in Wisconsin Central Ltd. v. United States that railroad stock options are not taxable compensation under the Railroad Retirement Tax Act of 1937 (the “RRTA”). This ruling represents...more
6/25/2018
/ Appeals ,
Compensation & Benefits ,
Employee Stock Purchase Rights ,
Internal Revenue Code (IRC) ,
Non-Taxable Income ,
Payment-In-Kind ,
Railroad Retirement Tax Act (RRTA) ,
Remand ,
Remuneration ,
Reversal ,
SCOTUS ,
Stock Options ,
Taxable Income ,
Wisconsin Central Ltd v United States
The California Supreme Court’s adoption of a strict ABC test for purposes of the wage orders is likely to cause significant problems for California businesses that use independent contractors. Of particular concern is the “B”...more
6/11/2018
/ ABC Test ,
CA Supreme Court ,
Employee Definition ,
Employer Liability Issues ,
Employment Litigation ,
Gig Economy ,
Hiring & Firing ,
Independent Contractors ,
Misclassification ,
Risk Assessment ,
State and Local Government ,
State Labor Laws ,
Wage and Hour
The IRS has issued FAQs to provide guidance to employers relating to portions of the newly enacted Tax Cuts and Jobs Act of 2017 that created the Paid Family and Medical Leave Tax Credit....more
While parts of Northern California are still reeling from damaging wildfires there two months ago, multiple fires are currently threatening Santa Barbara/Ventura, Los Angeles and Northern San Diego Counties. Fueled by high...more
12/13/2017
/ First Responders ,
Layoff Notices ,
Leave of Absence ,
Natural Disasters ,
Paid Time Off (PTO) ,
Telecommuting ,
Unemployment Benefits ,
Wage and Hour ,
Wages ,
WARN Act ,
Wildfires
Dear Littler: I’m in charge of our company’s party-planning committee, but I’m ready to give up my title as Head Elf. We’re working on choosing gifts for employees, and we’d like to raffle off nice prizes for employees and...more
In a short published opinion, the U.S. Court of Appeals for the Ninth Circuit sided with the Third, Seventh and Tenth Circuits, and split with the D.C. Circuit, over whether a federal district court may award a “tax...more
On July 14, 2017, an administrative law judge issued a 43-page set of recommendations and order (“Order”) on the Office of Federal Contract Compliance Programs’ (“OFCCP”) data requests issued to Google, significantly...more
7/19/2017
/ Administrative Law Judge (ALJ) ,
Audits ,
Department of Labor (DOL) ,
Discrimination ,
Federal Contractors ,
Fourth Amendment ,
Gender-Based Pay Discrimination ,
General Services Administration (GSA) ,
Google ,
Information Requests ,
OFCCP ,
Pay Gap ,
Search & Seizure ,
Wage and Hour
The twin forces of technology and globalization are reinventing and redefining the workplace and the way work is performed. The workplace automation of the last century is rapidly being augmented and replaced by intelligent...more
8/5/2016
/ ADEA ,
Americans with Disabilities Act (ADA) ,
Anti-Discrimination Policies ,
Artificial Intelligence ,
Automation Systems ,
Collective Bargaining ,
Collective Bargaining Agreements (CBA) ,
Disability ,
Doffing ,
Donning ,
Extraterritoriality Rules ,
Independent Contractors ,
Misclassification ,
NLRA ,
NLRB ,
On-Call Employees ,
OSHA ,
Popular ,
Privacy Concerns ,
Robotics ,
Section 7 ,
Severance Agreements ,
Technology ,
Unions ,
Wage and Hour ,
WARN Act ,
Wearable Technology
On June 15, 2016, the New York State Department of Labor (“NYSDOL”) published a proposed rule governing the permissible methods for an employer in New York to pay wages to employees. The most radical change is that all...more
On June 26, 2015, a California appellate court rendered a precedential opinion that should hopefully put to rest the issue of whether an employer must withhold taxes on settlements or judgments made to former employees in...more
7/8/2015
/ Costco ,
FICA Taxes ,
Internal Revenue Code (IRC) ,
IRS ,
Lost Wages ,
NLRA ,
Settlement ,
Social Security Act ,
United Airlines ,
Wage and Hour ,
Withholding Requirements ,
Withholding Tax
On October 1, 2014, the Department of Labor issued final regulations implementing Executive Order 13658 that raises the minimum wage for workers and tipped employees of federal contractors. The new minimum wages, which will...more
On June 18, 2014, the Department of Labor issued proposed regulations to implement President Obama’s Executive Order raising the minimum wage to $10.10 per hour for many workers of federal contractors, and to $4.90 per hour...more
In This Report:
- Explanation And Scope Of This Preliminary Littler Report
- Introduction
- Workplace LAW Challenges And Solutions
- A. Human Displacement
- B. Union And Non-Union...more
In Sharp v. Commissioner, the United States Tax Court once again demonstrated the importance of carefully crafting settlement agreements and reaffirmed that emotional distress damages are taxable income to the recipient....more
In 2011, Congress passed the Unemployment Insurance Integrity Act (Act) as part of the Trade Adjustment Assistance Extension Act of 2011 (TAAEA). While the TAAEA was primarily concerned with extending retraining assistance...more
Until the United States Supreme Court decision in United States v. Windsor, 570 U.S. ___ (2013), the Defense of Marriage Act (DOMA) required employers providing subsidized benefits to same-sex spouses and domestic...more
On August 30, 2013, the IRS reiterated its longstanding positions on the proper tax treatment of litigation settlements with current or former employees. In its Chief Counsel Advice (CCA) Memorandum 20133501F, the IRS...more
Excerpt from Executive summary:
The Issue: Having a federal government contract or subcontract can obligate a business to comply with substantial affirmative action obligations. Knowing whether such a contract triggers...more