Tag: wages

Flights Aboard Company Jet Could Be ‘Taxable Transportation’

Employers that own corporate jets and pay a management company to fly them  were not pleased by a recent IRS memo on tax treatment of such arrangements, and two private aviation trade associations have been working with IRS on relief. Chief Counsel Advice Memorandum 20120026 , although not binding (see note at end of this […]

Immediate Reform Implementation Is Revenue-reporting and Tax-related (apart from SBC)

With the Supreme Court’s June 28 ruling affirming health reform, its legal requirements on employer health plans are a green light. Plans therefore continue to face important requirements this calendar year. Fortunately, they’re the same ones employers have known about for some time. But if an employer has been holding off from comprehensive implementation, a […]

Who’s in Control: 3rd Circuit Looks at FLSA’s Joint Employer Test

When a worker is employed by two or more separate employers, this normally presents no special problems under the Fair Labor Standards Act. But even where the employee works for an entirely separate employer, there may still be a question of whether two employers are so entangled as to create a “joint employment” relationship where […]

Hope Dims for Transit Benefit Parity

Employers may not have to adjust their qualified transportation fringe benefit programs after all — at least not just yet. A legislative provision that would have affected QTFBs by boosting the mass transit exclusion to the same level as that for qualified parking — the so-called “mass transit parity” provision — did not make it […]

Supreme Court Rejects DOL View; Rx Sales Reps are “Outside Sales” Employees

In a blow to a U.S. Department of Labor position, a divided Supreme Court ruled today that pharmaceutical sales representatives qualify for the “outside sales” exemption of the Fair Labor Standards Act. In an opinion delivered by Justice Samuel Alito, the Court found that under the most reasonable interpretation of DOL regulations, PSRs qualified as […]

Battening Down the Hatches to Avoid FLSA Overtime Excesses

The arrival of summer is also a harbinger of weather-related emergencies for many communities. For example, the Atlantic hurricane season kicks off at the beginning of June and barrels toward a peak in late summer and early fall. But with such storms comes the potential for unplanned overtime for police officers, firefighters, ambulance drivers, emergency […]

FLSA Recordkeeping: Create, Maintain and Preserve

DOL commonly finds recordkeeping violations when it investigates an employer’s wage and hour practices. The most frequent violations of the FLSA’s recordkeeping rules fall into two categories: (1) creating and maintaining the proper records; and (2) preserving those records. Creating and Maintaining the Proper Records The FLSA does not require that records be kept in […]

FLSA and Overtime: Overtime Calculation Has Complexities

When it comes to meeting your Fair Labor Standards Act (FLSA) and overtime obligations, how confident are you that you’re calculating overtime correctly? In a BLR webinar titled “Calculating Overtime: HR’s How-To Guide for FLSA Compliance,” Kara E. Shea outlined some tips on how to understand the correct overtime calculations and meet your FLSA and […]

Knowing Multiple Exemption Rules Can Enhance FLSA Litigation Strategies

Employees can qualify for multiple exemptions under the Fair Labor Standards Act, so employers should remember that if they document an employee’s specific exemption, they should note any and all applicable exemptions, so that they are able to argue multiple exemptions in any FLSA litigation. This principle is illustrated in Schaefer La-Rose v. Eli Lilly […]

Employers Can Weigh in on Smartcard Guidance

Employers that offer mass transit benefits have an opportunity to put in their two cents’ worth on whether the IRS should issue clarifying guidance on the use of smartcards in conjunction with qualified transportation fringe benefits. The IRS said in Notice 2012-38, which it issued May 26, “The Treasury Department and the Internal Revenue Service have become […]