On January 25, 2019, in SuperShuttle DFW, Inc., 367 NLRB No. 75 (2019) (“SuperShuttle”), the National Labor Relations Board (“NLRB”) affirmed the common law test for determining whether workers are independent contractors under the National Labor Relations Act (“NLRA”). Section 2(3) of the NLRA excludes...
Read MoreRead MoreIf you are an employer with at least 100 employees, or a federal contractor with at least 50 employees, you are likely aware that you are required to submit an annual Employer Information Report known as the “EEO-1.” Due to the partial government shutdown which...
Read MoreRead MoreOn October 11, 2018, the Occupational Safety and Hazard Administration (OSHA) released an updated Memorandum to clarify its position on whether employee drug screening and safety incentive programs are permissible. In May 2016, OSHA published a final rule that prohibited employers from retaliating against their...
Read MoreRead MoreIn a recent Chief Counsel Advice (CCA), the IRS concluded that an employer who misclassified employees as independent contractors could offset FICA taxes owed by the employer with self-employment taxes paid by the workers. Where workers are properly classified as employees, the employer is liable for...
Read MoreRead MoreUnder the Affordable Care Act, a 40% excise tax, often referred to as a “Cadillac tax”, was originally scheduled to apply for tax years beginning after 2017. This Cadillac tax was to be levied on the “excess benefit” provided to an employee by an employer-sponsored...
Read MoreRead MoreCongress approved a Joint Resolution nullifying the Department of Labor's Final Rule published on December 19, 2016 entitled "Clarification of Employer's Continuing Obligation to Make and Maintain an Accurate Record of Each Recordable Injury and Illness.” Previously, the Rule had imposed greater recording and recordkeeping requirements...
Read MoreRead MoreIn a surprising victory for employer groups and 21 states in a lawsuit filed in the U.S. District Court in Eastern District of Texas, Judge Amos Mazzant issued a nationwide preliminary injunction that effectively stopped implementation of the Department of Labor’s new overtime rule, which...
Read MoreRead MoreThe IRS has issued new guidance in Notice 2016-70 extending the deadline for certain 2016 information reporting requirements under the Affordable Care Act (ACA), as employers and other coverage providers prepare for their second year of ACA reporting. The new Guidance provides that the...
Read MoreRead MoreThe U.S. Citizenship & Immigration Services (USCIS) recently released its newly revised Form I-9, which employers need to complete upon hiring new employees to confirm their identity and authorization to work in the USA as required by the existing immigration laws. Use of the new...
Read MoreRead MoreAuthor: Kristina Curry The Civil Rights Act of 1964 (Title VII), the Americans with Disabilities Act (ADA) and the Genetic Information Non-Discrimination Act (GINA), provides that every employer must have Workplace Postings that describe describe the pertinent provisions of Title VII, ADA, or GINA. Such notices...
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