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State Labor Laws Tax Liability

Seyfarth Shaw LLP

Gone But Not Forgotten: How to Handle Final Pay and Benefits When an Employee Passes Away

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Let’s face it—no one wants to think about what happens when an employee dies. It’s a deeply human moment, and yet, somewhere between the condolences and the memorial service, someone in Human Resources is quietly asking: “So…...more

Parker Poe Adams & Bernstein LLP

How to Handle a Deceased Employee's Final Pay

When an employee unexpectedly dies, the employer’s first instinct often is to take steps to assist his or her family, and to minimize any financial disruption associated with the death. While these goals are laudable,...more

Seyfarth Shaw LLP

IRS Clarifies the Federal Income and Employment Tax Treatment of Contributions to and Benefits Paid from State Paid Family and...

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As mandatory State paid family leave and paid family and medical leave (collectively “PFML”) programs have significantly expanded and proliferated in recent years, participating employers and employees have been faced with a...more

Jackson Lewis P.C.

Employers Who Administer PFML Programs Get Much-Needed Guidance from IRS

Jackson Lewis P.C. on

In response to taxpayer and state government requests, including a 2024 letter from governors of nine states imploring the Internal Revenue Service (IRS) to clarify the federal tax treatment of premiums and benefits under...more

Littler

IRS Ruling Clarifies Employment Tax Implications of Paid Family and Medical Leave Programs

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The IRS’s recently released Revenue Ruling 2025-4 provides significant guidance on the employment tax treatment of contributions to and benefits paid under state paid family and medical leave (PFML) programs. This has been an...more

Rivkin Radler LLP

Employer to Nonresident Employee: “You Cannot Work in New York”; New York to Employee: “We Will Tax You Anyway”

Rivkin Radler LLP on

You are probably aware that many employers are discarding the fully flexible, remote work policies that were forced upon them – as “nonessential” businesses – during the COVID-19 pandemic[i] and which they retained as an...more

Cole Schotz

RetireReady NJ: Reminder About The Requirements Under The New Jersey Secure Choice Savings Program Act

Cole Schotz on

Employers with at least 25 employees in New Jersey that do not already offer a qualified retirement plan to employees must take action to facilitate the RetireReady NJ Retirement Savings Program (“RetireReady NJ”)....more

Dickinson Wright

Ohio’s New Unemployment Rule Offers Greater Reporting Flexibility

Dickinson Wright on

Ohio employers with common management or control of multiple LLCs, C-corporations, partnerships, or other legal entities will soon be able to report all unemployment taxes and wages under a single primary account thanks to a...more

Pullman & Comley - Labor, Employment and...

The Newest Wage Hour Risk in Connecticut: Election Poll Workers

A new Connecticut law went into effect this year creating early voting procedures for the first time in Connecticut.  The law, Connecticut General Statutes § 9-163aa, provides that before each election, a period of early...more

Burr & Forman

New Alabama Overtime Tax Exemption and Employer Reporting Obligations Coming in January 2024

Burr & Forman on

Alabama employers should be aware of the new state tax exemptions that take effect for certain overtime payments beginning on January 1, 2024. Alabama has temporarily modified its tax code to exempt from state tax amounts...more

Littler

Watch Out New York – New Jersey Wants Its Taxes Too!

Littler on

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

Polsinelli

Navigating State and Local Laws Implicated by Remote Workforces

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As we start to come out of the pandemic, many businesses are deciding to embrace remote workforces on a more permanent basis for a variety of reasons, including cost saving, increased talent pool, and employee satisfaction....more

Payne & Fears

[Webinar] 2020 Virtual Employment Law Seminar: Fear Nothing - October 21st, 9:30 am - 3:30 pm PDT

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This year has been fraught with disruption. To make things easier, Payne & Fears is offering one full day of seminars on pressing employment law topics. Attendees can join from the comfort of their homes or offices. Attend...more

FordHarrison

The Gig is Up – New Jersey Misclassification Laws Create Extreme Risk for Anyone Utilizing Independent Contractors

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Soon after being elected, New Jersey’s Governor created a task force to end misclassification of independent contractors, and the state’s Department of Labor and Workforce Development (DOL) began increasing audits and its...more

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

Compass: Insights And Direction For Employers – Winter 2020

With the start of a new year, in-house counsel and human resources professionals will want to be aware of what’s on the horizon for 2020 and beyond. It’s a good time for employers to take a breath and consider what issues...more

Sheppard Mullin Richter & Hampton LLP

California AB 5 in Entertainment, Media and Advertising

As previously reported, Governor Gavin Newsom recently signed into law AB 5. The controversial law narrowing the classification of independent contractors was aimed at companies like Uber and Lyft. But what does it mean for...more

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