News & Analysis as of

Tax Liability Wage and Hour Employer Liability Issues

Littler

Employers Are Obligated to Comply with Tax Law Despite Increase in Frivolous Tax Arguments

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In the recent United States Tax Court case O’Connor v. Commissioner of Internal Revenue, Judge Arbeit sanctioned the petitioner for advancing frivolous arguments contesting the authority of the IRS to assess tax....more

Dickinson Wright

Ohio’s New Unemployment Rule Offers Greater Reporting Flexibility

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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

Falcon Rappaport & Berkman LLP

No Tax on Tips: Pragmatic Tax Proposal or Populist Tax Policy Nightmare?

Recently, both major-party presidential candidates have come out in favor of a “no tax on tips” proposals, though neither candidate has indicated how to implement one. There have been proposals from other legislators, though...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

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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

Ius Laboris

Telework from abroad: tax consequences for employers?

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As employers face growing calls to allow employees to ‘work from anywhere’, they should also consider the possible tax consequences of inadvertently creating a permanent establishment in another country. But what counts as...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

Littler

Department of Labor and IRS Intensify Cooperation on Worker Misclassification

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On December 14, 2022, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) signed and published a Memorandum of Understanding for Employment Tax Referrals (the “MOU”). The MOU establishes a system for...more

Akerman LLP - HR Defense

Work From Home – SOS! Post-Pandemic Legal Hazards

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

Payne & Fears

[Webinar] Legal & Tax Pitfalls of a Remote Workforce - March 3rd, 9:00 am - 10:00 am PST

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Many companies are shifting to remote or hybrid workplaces. Our legal and tax professionals are teaming together to highlight hot-button issues for your remote workforce. TAX PITFALLS •Employment •Income tax •Residency ...more

Fisher Phillips

Forecast: January 2022 Edition

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Welcome to FP Forecast, a monthly outlook featuring Fisher Phillips thought leaders providing their insights into what employers can expect in 2022 and beyond. By following along each month, you’ll be in the best position to...more

Williams Mullen

“Sure, You Can Work Remote”...These Words May Have a Huge Cost...

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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

McDermott Will & Schulte

[Webinar] Return To Work Virtual Toolkit for Employers - Remote Work Considerations - March 18th, 12:00 pm - 1:15 pm EST

The COVID-19 pandemic has put unprecedented strain on organizations of all sizes across all industries. The uncertainty of the “new normal” is forcing employers all over the world to consider various new policies as workers...more

Bond Schoeneck & King PLLC

Coronavirus in the Workplace

Throughout the COVID-19 global health and economic crisis Bond has marshaled its resources in support of employers by assessing the shifting business landscape, identifying potential legal hazards and charting sound...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

Farella Braun + Martel LLP

Guidance on Directive to Defer Payroll Tax Obligations Leaves Unanswered Questions

On August 8, 2020, the President directed the Secretary of the Treasury to authorize the deferment of certain payroll tax withholding, depositing, and payment obligations otherwise incurred on wages and compensation paid...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

Littler

Ye Olde Holiday Crossword — With Clues for Solving the Office Party Puzzle

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As the end of the year approaches, many employers are preparing for the annual office holiday party. This occasion presents an opportunity for employers to express appreciation for the hard work performed by staff all year....more

Burr & Forman

IRS Misclassifications and Costly Penalties: Independent Contractor or Employee?

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Failing to properly classify an individual as an independent contractor can result in expensive penalties to the employer – imposed by both the United States Department of Labor and the Internal Revenue Service. As it...more

Vedder Price

DC Paid Family Leave Tax Begins July 1 2019

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It has been several years since the Universal Paid Leave Amendment Act of 2016 became law, making it among the most generous paid family leave laws in the country. While employees will not be eligible for benefits until July...more

Burr & Forman

Unpaid Federal Employment Taxes: The Government’s Chief Enforcement Priority

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Businesses that have employees must pay wages and salaries to their employees, and the employer must collect federal employee income taxes and the employee’s share of social security (FICA) from these wages and salaries, add...more

Foodman CPAs & Advisors

What is your Work Status? Employee or Independent Contractor?

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Worker classification or work status has an effect on how a Taxpayer will pay federal income taxes, social security and Medicare taxes, and how a Taxpayer files a tax return. ...more

Proskauer - California Employment Law

California Employment Law Notes - July 2015

Employee's Inability To Work For A Particular Supervisor Does Not Constitute A "Disability" - Higgins-Williams v. Sutter Med. Found., 237 Cal. App. 4th 78 (2015) - Michaelin Higgins-Williams worked as a clinical...more

BakerHostetler

Nevada Supreme Court Finds Class of Strippers Were Employees

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Given the extensive use of euphemisms in the exotic dancing trade, we’ll apologize in advance for any unintended puns. We’ve written on the issue of the classification of exotic dancers or strippers in the past [April...more

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