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New Legislation Reporting Requirements Wage and Hour

Fox Rothschild LLP

2025 Minnesota Legislative Session: What Employers Need to Know

Fox Rothschild LLP on

Minnesota employers need to prepare for a number of changes beginning this fall, including increased financial penalties for misrepresenting unemployment benefits information. The changes are the result of amendments to...more

Womble Bond Dickinson

Unlocking Savings: New Tax Breaks for Overtime and Tips - What Employers Need to Know

Womble Bond Dickinson on

In a sweeping move set to reshape employee paychecks, the newly enacted One Big Beautiful Bill Act (OBBBA) introduces two significant federal tax deductions for hourly workers: one for overtime pay and another for tip income....more

Whiteford

Employment Law Update: New Overtime Tax Law Increases Employer Recordkeeping Obligation

Whiteford on

The Administration’s “Big Beautiful Bill” includes a new overtime tax provision, broadly described as “No Tax on Overtime.” More accurately, the Bill allows an employee tax deduction of a portion of overtime payments, up to a...more

Husch Blackwell LLP

Important New Reporting Rules for Overtime Pay and Tipped Income

Husch Blackwell LLP on

With the passage of the new federal tax bill on July 4, 2025, unofficially referred to as the One Big Beautiful Bill Act (OBBBA), employers and employees in overtime-heavy and tipped industries face new opportunities and...more

Foley & Lardner LLP

Overcomplicating Overtime: How Employers Need to Assess the One Big Beautiful Bill’s Overtime Tax Changes

Foley & Lardner LLP on

One of the fastest trending topics in the employment and taxation blogosphere in recent weeks has been the passage of the One Big Beautiful Bill Act (OBBBA), which, among other provisions, allows for a tax deduction of up to...more

Keating Muething & Klekamp PLL

Two Big Beautiful Tax Deductions: What Employers Need to Know

On July 4, 2025, President Donald Trump signed the “One Big Beautiful Bill” into law. Among its sweeping provisions are two significant changes for wage and hour compliance that employers should be aware of: the creation of...more

Seyfarth Shaw LLP

1 Big Bill + 2 New Deductions = Multiple New Challenges

Seyfarth Shaw LLP on

The freshly enacted “One Big Beautiful Bill” introduces two above-the-line tax deductions for tips and overtime wages. While these deductions offer potential savings for eligible workers, they come with new compliance...more

Fox Rothschild LLP

New York City Implements New Prenatal Leave Policy, Notice and Paystub Requirements for Employers

Fox Rothschild LLP on

New York City has recently updated its Earned Safe and Sick Time Act (ESSTA) Rules and Frequently Asked Questions to address the requirements of the New York State Prenatal Leave law. As discussed in our prior alerts in April...more

Conn Maciel Carey LLP

The One Big Beautiful Bill’s Overtime and Tax Provisions – Employer Consequences

Conn Maciel Carey LLP on

As we await the House of Representatives’ vote on the One Big Beautiful Bill, let’s highlight two key provisions that may soon impact employers and employees alike. The Senate bill under consideration before the House of...more

Littler

Oregon Enacts Law Requiring Employers to Disclose Detailed Explanation of Payroll Codes, Itemized Deductions, and Pay Rates to...

Littler on

Oregon has added another detailed payroll documentation requirement for employers. Oregon law has long required employers to provide employees with detailed written wage statements, including pay rates, pay basis (e.g.,...more

Kohrman Jackson & Krantz LLP

Ohio Enacts New Paystub Protection Act

The Ohio General Assembly recently enacted HB 106, which has been signed by Governor DeWine, providing employees with the right to a written or electronic paystub. Effective April 9, 2025, employers in Ohio will be required...more

Perkins Coie

New Ohio Law Requires Employers to Provide Pay Stubs

Perkins Coie on

Under Ohio House Bill 106, also known as the Pay Stub Protection Act, Ohio employers will be required to provide earnings and deductions statements to employees effective April 9, 2025....more

Littler

Will California Pay Data Reports Get a New Look in 2026?

Littler on

As employers deal with all the changes at the federal level, they should also be mindful of potential changes at the state level, specifically in California.  As we see companies evaluating the type of data they are...more

Spilman Thomas & Battle, PLLC

Being Clear with Your Employees’ Paychecks; Pay Transparency on the Rise

One trend we see continuing in 2025 is state and local laws requiring employers to be more transparent in how they pay their employees. These requirements come in two varieties. First, more states and cities are requiring...more

Jackson Lewis P.C.

Georgia Bill Introduced to Not Tax Overtime Compensation: 4 Employer Considerations

Jackson Lewis P.C. on

A bill introduced in the Georgia state legislature, if passed, would exclude overtime compensation from Georgia state income taxes starting in 2026. House Bill 375 (H.B. 375), introduced on Feb. 11, 2025, would exclude from...more

Lerch, Early & Brewer

Maryland Department of Labor Provides Guidance to Employers on Complying with Pay Transparency Laws

Lerch, Early & Brewer on

Last fall Maryland Governor Wes Moore signed a new law which increased the scope of the pay transparency laws currently in effect in Maryland. In general, the new law requires that all Maryland employers include in their...more

Benesch

Ohio Employers Must Provide Employees with Pay Stubs Starting April 2025

Benesch on

The Ohio Pay Stub Protection Act, which requires employers to provide earnings and deductions statements to their employees, will take effect on April 9, 2025....more

Kerr Russell

Michigan Employers Required to Provide Paid Sick Time Beginning February 21, 2025

Kerr Russell on

Effective February 21, 2025, all Michigan employers will be required to provide employees with paid sick time under the Earned Sick Time Act (ESTA). The ESTA replaces the current rules under the Michigan Paid Medical Leave...more

Jackson Lewis P.C.

Unlocking Ohio Pay Stub Transparency: New Requirements Employers Need to Know Before April 2025

Jackson Lewis P.C. on

Beginning April 9, 2025, Ohio employers must produce detailed and accurate pay stubs under the new Pay Stub Protection Act (PSPA). Employers must provide employees with a statement, or access to a statement, of the...more

Littler

Ohio’s Pay Stub Protection Act: What Employers Need to Know

Littler on

Effective April 9, 2025, the Pay Stub Protection Act, codified as Ohio Revised Code Section 4113.14, mandates that every employer in the state provide each of their employees with a written or electronic pay statement that...more

Frantz Ward LLP

What Employers Need to Know About Ohio’s Pay Stub Protection Act

Frantz Ward LLP on

On January 8, 2025, Governor DeWine signed House Bill 106 into law, known as the Pay Stub Protection Act (“the Act”). Most employers are likely already complying with the Act but should confirm compliance before the Act takes...more

Sullivan & Worcester

2025 Massachusetts Pay Transparency Requirements

Sullivan & Worcester on

An Act Relative to Salary Range Transparency, which has multiple requirements for employers, is bringing significant changes to Massachusetts job markets. Larger employers have an upcoming reporting deadline on February 3,...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Ohio Now Requires Employers to Provide Pay Statements

On January 8, 2025, Ohio Governor Mike DeWine signed the Pay Stub Protection Act, which takes effect on April 8, 2025. This act, which the Ohio House and Senate passed unanimously, requires all Ohio employers to provide pay...more

Littler

Massachusetts Gets Transparent: FAQs Clarify the Commonwealth’s Pay Transparency Law

Littler on

Massachusetts’ Executive Office of Labor and Workforce Development (LWD) recently published FAQs that provide guidance on the state’s new pay transparency law, formally titled the Frances Perkins Workplace Equity Act. The Act...more

Amundsen Davis LLC

Ohio Employers: New Pay Stub Protection Act Requirements

Amundsen Davis LLC on

Ohio businesses, take note: A new state law requires employers to provide employees with detailed earnings and deductions statements. Before this, Ohio was one of few states where employees did not have the right to receive...more

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