Are Overtime Wages and Tips Exempt From Income Tax? What Employers Need to Know to Prepare
FLSA and Wage and Hour Issues for Restaurants
#WorkforceWednesday: Mandatory Vaccination, Tipped Worker Rule, and SCOTUS Rules Against Organized Labor - Employment Law This Week®
Reporting Cash Tips to the IRS [More with McGlinchey, Ep. 24]
#WorkforceWednesday: EEOC Withdraws, DOL Rolls Back, and OSHA Expands - Employment Law This Week®
II-36- Holiday Party Tips, the 2018/2019 Federal Regulatory Agenda, and Noteworthy Cases On Suing and Being Sued
On July 4, 2025, as part of the One Big Beautiful Bill Act (Act), provisions titled “No Tax on Tips” and “No Tax on Overtime” were signed into law. These provisions created new individual income tax deductions for qualified...more
Tax breaks on overtime pay and tipped earnings passed the House on May 22, 2025, as part of the “One Big Beautiful Bill Act” (H.R. 1). The tax deductions provided under the sprawling reconciliation bill would be temporary,...more
It’s hard to keep up with all the recent changes to labor and employment law, especially since the law always seems to evolve at a rapid pace. In order to ensure you stay on top of the latest changes and have an action plan...more
Dear Littler, We operate sandwich shops in a couple of states. Although we have tables, we don’t have table service, and customers pick up food at the counter themselves to either take out or seat themselves at our...more
Seyfarth Synopsis: After a remand from the Fifth Circuit, a trial court has upheld the validity of the Department of Labor’s 2021 regulation codifying the 80/20 rule, raising the possibility of another appeal....more
Executive Summary: On July 6, 2023, a federal district court upheld the U.S. Department of Labor’s (DOL’s) regulations on the type and amount of work that tipped employees may perform while being paid the reduced minimum wage...more
This Littler Lightbulb highlights some of the more significant employment law developments at the U.S. Supreme Court and federal courts of appeal in the last month....more
On April 28, 2023, the U.S. Court of Appeals for the Fifth Circuit ordered a Texas court to further consider a legal challenge to the United States Department of Labor’s 80/20 Rule, which applies to employers that take a tip...more
With the government’s final rules on the tips provisions of federal wage and hour law becoming effective just weeks ago, employers will be challenged with ensuring they have a plan to address the rules’ impact on their...more
We remember when legislative and regulatory developments rarely occurred in December, but those days are behind us. A Reminder About New Year's Eve & New Year's Day Rate Increases: Many minimum wage, tipped and exempt...more
The U.S. Department of Labor issued its bi-annual regulatory agenda update on November 20, 2019. Of the 63 items listed, the Wage & Hour Division (WHD) included seven regulatory priorities. Only one of these is new: a...more
Over the past few days, while many were preparing turkeys or throwing out lettuce, the Boston Globe posted Trouble is brewing at craft beer darling Trillium... but the long and the short of it is that Trillium changed how it...more
This episode offers a Top 10 list of thoughts to minimize problems at your company's upcoming holiday party, discusses what's in the recently-published 2018/2019 federal regulatory agenda, and highlights two noteworthy cases...more
Legal issues surrounding tip credits have been in the spotlight throughout much of 2017, from significant court decisions to announcements by the U.S. Department of Labor (USDOL). But rather than setting forth clear rules,...more
• The Ninth Circuit recently rejected federal Department of Labor (DOL) interpretive guidance that banned employers from using the federal tip credit for time spent on non-tip-generating activities if those tasks exceed 20...more