Independent Contractor Classifications: Potential Employee Benefit Plan Liabilities Under the ACA, ERISA and Other Laws
|
|
- Sandra Powell
- 6 years ago
- Views:
Transcription
1 and Independent Contractor Classifications: Potential Employee Benefit Plan Liabilities Under the ACA, ERISA and Other Laws Thursday, February 23, 2017 CLE Luncheon Program Abstract: Many companies hire workers as independent contractors when they may instead be common law employees. This can create many potential liabilities for employers under employment and tax laws, including significant penalties under the Affordable Care Act, ERISA, and other laws affecting employee benefit plans. This session will discuss steps that employers can take to identify and mitigate these risks for their benefit plans. Key learning objectives from today s session: 1. Why companies seek flexibility with their employee classifications 2. The basics of the regulatory guidance issued by the IRS, DOL, and other government agencies to date relating to independent contractors and other non-employee classifications 3. Common situations where employee misclassification issues arise 4. Summary of potential liabilities for companies 5 Specific examples of employee benefit liabilities that may arise under companies health and retirement plans 6. Recommendations and next steps for companies to determine potential risks relating to their employee classifications Internal Revenue Service Factors Independent Contractor Considerations IRS regulations provide that an employer-employee relationship generally exists if the person contracting for services has the right to control not only the result of the services, but also the means by which that result is accomplished. In other words, an employer-employee relationship generally exists if the person providing the services is subject to the will and control of the employer not only as to what shall be done but how it shall be done. See Treas. Reg (c)-(1)(b). Additionally, actual control is not the critical issue; rather, it is the right to control that the IRS focuses on. Making this determination is a case-by-case analysis; however, the IRS has put together a 20-factor test that it uses to evaluate whether a true independent contractor relationship exists. The weight given to
2 each factor will depend on the facts and circumstances at issue, and other factors may be considered, but it ultimately boils down to control. The IRS 20 factors are set forth below: 1. Instructions. Workers who are required to comply with others instructions about when, where, and how they are to work are ordinarily viewed as employees. 2. Training. Training workers indicates that the company exercises control over the means by which results are accomplished. 3. Integration. When the success or continuation of a business depends on the performance of certain services, the workers performing those services are subject to a certain amount of control by the owners of the business. 4. Services Rendered Personally. If services must be rendered personally, the company is more likely to be viewed as controlling both the means and the results of the work. 5. Other Staff. If the contractor hires, supervises and pays its own staff, the contractor is more likely to be seen as an independent contractor. 6. Continuing Relationships. Continuing relationships between workers and a company indicate the existence of an employer-employee relationship. 7. Set Hours of Work. The establishment of set hours of work by a company indicates control. 8. Full-Time Required. If workers must devote full time to the company s business, the company is more likely to be seen as controlling the workers time. Independent contractors are free to work when and for whom they choose. 9. On Premises. Control is indicated if the work must be performed on the company s premises. 10. Set Sequence of Performance. Control is indicated if workers are not free to choose their own patterns of work but must perform services in a sequence set by the company. 11. Reporting Obligations. Control is indicated if workers must submit regular oral or written reports to employers. 12. Regular Pay Periods. Established regular pay periods are indicative of an employer-employee relationship, provided that this method of payment is not just a convenient way of paying a lump sum agreed on as the cost of the job. Conversely, payment the job or straight commission is more indicative of an independent contractor relationship. 13. Expense Reimbursement. The reimbursement of business and travel expenses is viewed as indicia of an employment relationship. 14. Furnishing Tools and Materials. If the company furnishes significant tools, materials, and other equipment, this is viewed as evidence of an employer-employee relationship. 15. Facilities Investment. Independent contractors often invest in facilities that are not typically maintained by employees (such as office space). Employees typically depend on employers for such facilities. 16. Profit and Loss. Workers who can realize profits or losses (in addition to profits or losses ordinarily realized by employees) are typically viewed as independent contractors.
3 17. Multiple Clients. If workers perform services for a number of unrelated persons at the same time, they are usually viewed as independent contractors. 18. Services Generally Available. Workers are usually independent contractors if they make their services available to the general public on a regular and consistent basis. 19. Right to Discharge. If the company retains at will termination rights, this is an indication of employee status. 20. Right to Terminate. If the worker can terminate the relationship at any time without incurring any form of liability, that is an indication of employee status. Department of Labor Factors The DOL s analysis is similar, but not identical, to the IRS analysis. It applies a set of Economic Realities Factors to evaluate whether the worker is economically dependent on the company or in business for him or herself. 1. Is the Work an Integral Part of the Employer s Business? If the work performed by a worker is integral to the employer s business, it is more likely that the worker is economically dependent on the employer. The example used by the DOL is that of a construction company carpenters are integral, whereas developing software to track bids is not. 2. Does the Worker s Managerial Skill Set Affect the Worker s Opportunity for Profit or Loss? A worker in business for him or herself faces the possibility to not only make a profit, but also to experience a loss. Managerial skills impact the opportunity for profit or loss beyond the current job, such as by leading to additional business from other parties or by reducing the opportunity for future work. Conversely, a worker s ability to work more hours to make more money does not reflect a true managerial skill set. 3. How Does the Worker s Relative Investment Compare to the Employer s Investment? An independent contractor typically makes investments that support the business beyond any particular job. Even if a worker has made an investment, the DOL will not consider this in isolation; rather it will look to the relative investments that matter between the company and the contractor. 4. Does the Work Performed Require Special Skill and Initiative? Here, the DOL focuses on a worker s business skills, judgment, and initiative, not his or her technical skills, to evaluate whether the worker is economically independent. The DOL uses an example of a carpenter who, beyond performing a skilled trade, markets his services, determines when to order materials and the quantity of materials to order, and determines which orders to fill. 5. Is the Relationship between the Worker and the Employer Permanent or Indefinite? Permanency or indefiniteness in the worker s relationship with the employer suggests that the worker is an employee. 6. What is the Nature and Degree of the Employer s Control? To be an independent contractor, the worker must actually control meaningful aspects of the work performed, and not just have the ability to do so in theory.
4 From the DOL s perspective, most workers are employees under the FLSA, and it will evaluate the Economic Reality Factors in favor of broad coverage. IC Agreement Best Practices Ultimately, titles and the agreement of the parties is not determinative, but the claim of an independent contractor relationship can be strengthened if the parties put their understanding in writing. The following tips for the content of independent contractor agreements should help minimize legal uncertainty regarding a worker s status. Of course, each situation is different, and should be evaluated carefully with the assistance of counsel. 1. Statement Addressing Relationship. The most obvious way in which to avoid uncertainty is to include a statement in a contract to the effect that the parties understand and intend to establish and maintain an independent contractor relationship. 2. Address the Right of Control. Similarly, a statement may be incorporated into a contract whereby the right of control over a project is specifically designated in favor of an independent contractor. (It is important to note, however, that statements alone may not be enough, as courts may look into the facts to determine who in fact exercised control in a particular situation.) 3. Address Who Owns the Tool Belt: Because courts have placed weight on whose tools and/or workplace is used, a provision specifying that the contractor will provide these is beneficial. 4. Payment Terms: Although not dispositive, payment by the project, rather than by smaller units such as the hour or day, suggests an independent contractor relationship. 5. Workers Comp: To avoid confusion in the event of an injury to the employee of an independent contractor, companies should include provisions that the independent contractor is responsible for providing workers compensation to its employees. However, to avoid having an employee of an independent contractor coming after the company for a workers compensation claim, see if the company can be named as an additional insured and address the issue through indemnification obligations. 6. No Benefits: Companies should include an express provision to the effect that the independent contractor is ineligible for any employee benefits the company provides employees. 7. Specific Termination Date: Companies should include a specific termination date based either upon a specific date or upon the completion of a specific project. Such a provision indicates that the parties were not anticipating an ongoing relationship. 8. Expenses and Taxes: By including such a provision, the company is showing that it does not have control over significant aspects of the independent contractor s operation. These expenses and taxes may include incidental and overhead expenses as well as payroll taxes.
5 Independent Contractor Classifications: Potential Employee Benefit Plan Liabilities Under the ACA, ERISA and Other Laws Scott Gilbert Andrew Douglass Polsinelli PC. In California, Polsinelli LLP
6 The Risks of Misclassification are Growing Some employers have sought to reduce costs by replacing employees with independent contractors. This has always posed risks to the employer, but under the ACA, those risks are exponentially increased.
7 Benefits to IC Classification Employer generally has less responsibility for and less responsibility to independent contractors. Liability for torts and contracts. Coverage of labor laws and civil rights protection, including ERISA. Employer is generally the focus for both tax compliance and the source of benefits for employees but not for independent contractors. No tax contributions (FICA, FUTA v. SECA). Not entitled to fringe benefits like retirement plans. Limited reimbursement of expenses. Independent contractors are not entitled to insurance under the ACA.
8 The Government is Watching In recent years, the IRS and DOL have both announced specific audit initiatives centered on potential employee misclassifications IRS typically audits companies for possible underpayment of employment taxes, incorrect tax reporting, and potential penalties under employee benefit plans DOL audits for compliance with protections extended to employees under federal employment laws (i.e., FLSA) DOL and IRS often cross-refer enforcement matters to each other (i.e., DOL misclassification audit can lead to an IRS audit) Employee misclassifications can also result in state agency audits of employers for compliance with worker s compensation, unemployment, and other state laws
9 Typical Situations in Which Potential Independent Contractor Risks May Arise Former employee returns to work as an employee of a third party contractor (e.g., under an arrangement with a staffing/outsourcing company) Performs the same work he/she did as employee Individual works as an independent contractor under an individual written agreement with the company Performs the same or similar work if he/she previously worked for the company Other individuals who previously received IRS Form W- 2s from the company and who now receive Form 1099s
10 Typical Situations in Which Potential Independent Contractor Risks Arise (cont d) Employee comes back for specific limited period of time to perform certain tasks with a third party contractor or as an individual independent contractor New workers classified as individual independent contractors or as employees of subcontractors who perform the same or similar work as regular employees Subcontractors or individual independent contractors who perform work on a seasonal or temporary basis
11 How Will Your Classification Be Tested?
12 Economic Realities Test Used by the DOL, IRS, and Other Enforcement Agencies Is the work an integral part of the employer s business? Does the worker s management skill affect the worker s opportunity for profit or loss? How does worker s relative investment compare to employer s investment? Does the work require special skills and initiative? Is the relationship between the worker and the employer indefinite (as opposed to short duration)?
13 It Boils Down to Control Most important factor: Right to control the manner and means of performance, details of performance, not just the object to be attained. Control need not be exercised. In jobs having a high degree of discretion or independence, only a lesser degree of control is required IRS focuses on 3 types of control. Behavioral Control. When & where to work, assistants, supplies, order & sequence of work, uniforms & logos, degree of evaluation. Financial Control. Investment in equipment or facilities, reimbursement of expenses, available to public, how paid, opportunity for profit or loss. Relationship of the Parties. Intent of parties, whether incorporated, employee benefits, state law, right to discharge/quit, indefiniteness of relationship, part/full time, location of services.
14 Factors Favoring Employee Classification Individual contracts directly with company rather than as an employee of a subcontractor Individual performs the same work he or she performed while employed at company Individual is working for company on an indefinite basis Individual is performing work only for company and not for any other company Individual s work is an integral part of company s business
15 Employers Face Possible Employment Penalties and Liabilities Employment taxes (e.g., FICA/FUTA withholdings) and income tax withholding Penalties and interest assessed against employers for missed withholdings Penalties for issuance of incorrect tax reporting (i.e., Form 1099 vs. W-2) Worker s compensation payments Unemployment violations FLSA (overtime) lends itself to class actions Entitlement of individuals to FMLA/COBRA protections and other rights under state/federal employment laws afforded to employees
16 Case Study International Genetic Technologies ( InGen ) has 15,000 employees InGen has approx. 5,000 individuals working under independent contractor agreements Numerous staffing and temporary labor contracts Unknown number of individual IC agreements with varying terms
17 Examples of Potential Employee Benefit Penalties and Liabilities InGen s Health Plans Affordable Care Act (ACA) requires offer of qualifying health insurance to at least 95% of its full-time employees If enough independent contractors should be classified as full-time employees (or the current number grows in the future), significant ACA risks and penalties may apply if it causes InGen to fall below the 95% coverage threshold Potential ACA penalty each year is generally $2,000 (as indexed for inflation) times all full-time employees (minus first 30) Example: If InGen has 15,000 full-time employees, potential ACA penalty each year is almost $30 million (i.e., $2,000 times 15,000 full-time employees) It only takes one misclassified individual who gets coverage through an ACA health exchange (and who qualifies for an ACA tax credit) to trigger the entire penalty!
18 Examples of Potential Employee Benefit Penalties and Liabilities InGen s Pension and 401(k) Plans Misclassified individuals may bring claims for retroactive benefits they would have received had they been considered employees instead Individuals may bring claims for retroactive vesting and benefit accruals May require company to make restorative company contributions (plus missed investment earnings) In addition to the costs for the additional pension/401(k) benefits, this may lead to large penalties if the misclassifications are found upon audit by the IRS Starting point for negotiating sanction amount with the IRS is a percentage of aggregate dollar amount for total adverse tax consequences to participants and company if the plan were to lose its tax-qualified status For large companies, the starting IRS sanction amount could be enormous!
19 Recommendations and Next Steps Categorize typical independent contractor scenarios and estimate number of individuals in each category Review small samplings of IC agreements from each category and determine potential risks to the company Determine whether adjustments to employment practices and/or revisions to IC agreements can be made to mitigate potential penalties to the company for higher-risk scenarios Review employee benefit plans and determine corrective options (and/or whether clarifying language limiting impact of employee misclassifications should be inserted) Preservation of attorney-client privilege is critical if outside vendor is used to review IC agreements Consider having outside counsel retain vendor to maintain full privilege
20 Questions? Scott M. Gilbert Shareholder, Labor and Employment W. Andrew Douglass Chair, Employee Benefits and Executive Compensation
21 Polsinelli provides this material for informational purposes only. The material provided herein is general and is not intended to be legal advice. Nothing herein should be relied upon or used without consulting a lawyer to consider your specific circumstances, possible changes to applicable laws, rules and regulations and other legal issues. Receipt of this material does not establish an attorney-client relationship Polsinelli PC. In California, Polsinelli LLP. Polsinelli is a registered mark of Polsinelli PC
MISCLASSIFICATION OF EMPLOYEES
MISCLASSIFICATION OF EMPLOYEES ThinkHR 2015 The misclassification of employees as independent contractors continues to draw significant attention from agencies responsible for enforcing federal and state
More informationWho Is & Who Isn t an Independent Contractor Presented by: Kevin M. McCarthy
Who Is & Who Isn t an Independent Contractor Presented by: Kevin M. McCarthy We re proud to offer a full-circle solution to your HR needs. BASIC offers collaboration, flexibility, stability, security,
More informationDOL Says Most Workers Are Employees
DOL Says Most Workers Are Employees Volume 38 Issue 100 July 16, 2015 Yesterday, the DOL s Wage and Hour Division issued guidance on classifying workers as employees or independent contractors under the
More informationABA MEETING. Employee/Independent Contractor Worker Classification. November 10, 2015
ABA MEETING Employee/Independent Contractor Worker Classification November 10, 2015 1 Background External Increased federal agency compliance requirements: Department of Labor Misclassification Initiative
More informationSCHOOL DISTRICTS USE OF INDEPENDENT CONTRACTORS
SCHOOL DISTRICTS USE OF INDEPENDENT CONTRACTORS Presented to the Bradley F. Kidder Educational Law Conference October 5, 2016 By: Michael S. Elwell Soule, Leslie, Kidder, Sayward & Loughman, P.L.L.C. 220
More informationIndependent Contractors Do s and Don ts
Independent Contractors Do s and Don ts James P. Greene Dykema 2723 South State Street Ann Arbor, Michigan 48104 (734) 214-7667 jgreene@dykema.com California Illinois Michigan Texas Washington, D.C. www.dykema.com
More informationMisclassification of Independent Contractors By Stacey Mark Chair, Sustainable Development Advisory Group and Labor and Employment Group November 2005
Misclassification of Independent Contractors By Stacey Mark Chair, Sustainable Development Advisory Group and Labor and Employment Group November 2005 A common and potentially costly mistake made by employers
More information87-41, CB IRC
Sec. 3121 -- Definitions 26 CFR 31.3121(d)-1: Who are employees.(also Sections 3306, 3401; 31.3306(i)-1, 31.3401(c)-1.) HEADNOTE: Employment status under section 530(d) of the Revenue Act of 1978. Guidelines
More informationMott Community College. Independent Contractor Policy and Procedures
Mott Community College Independent Contractor Policy and Procedures Mott Community College Independent Contractor Policy and Procedures Introduction Many Mott Community College departments regularly employ
More informationINDEPENDENT CONTRACTOR/EMPLOYEE STATUS 23 DETERMINATION FACTORS COMMON LAW
1. INSTRUCTIONS: Employment: A worker who is required to comply with instructions about when, where and how to work is ordinarily an employee. The instructions may be in the form of manuals or written
More information2014 Brigham Young University Idaho Brigham Young University Idaho
2014 Brigham Young University Idaho 1 2008 Brigham Young University Idaho Key Points from FLSA Part 1 Underlying Purpose of the FLSA Overtime and Recordkeeping Requirements Suffered or Permitted to Work
More informationEXEMPT VS. NON-EXEMPT Identifying Employee Classification
EXEMPT VS. NON-EXEMPT Identifying Employee Classification Employee Classification Keeping it all straight The comptroller of a small company notices that her accounting clerk works a lot of overtime. In
More informationThis Webcast Will Begin Shortly
This Webcast Will Begin Shortly If you have any technical problems with the Webcast or the streaming audio, please contact us via email at: webcast@acc.com Thank You! The Risks of Employee Misclassification
More information20 Factor Checklist to Determine Independent Contractor vs. Employee Status
20 Factor Checklist to Determine Independent Contractor vs. Employee Status As an aid to determine whether an individual is an employee under the common law rules, 20 factors or elements have been identified
More informationIndividual Consultants/Independent Contractors HR 100.4:
Individual Consultants/Independent Contractors HR 100.4: Purpose To define a process for determining whether an individual consultant/independent contractor relationship exists in order for the College
More informationNEW YORK STATE BAR ASSOCIATION. LEGALEase. Labor and Employment Law. New York State Bar Association 1
NEW YORK STATE BAR ASSOCIATION LEGALEase Labor and Employment Law New York State Bar Association 1 What is Labor and Employment Law? This pamphlet is intended to provide Employers and Employees with general
More informationSoup of the Day. HR Alphabet FLSA ACA IRS DOL
DOL IRS ACA Oh My Soup of the Day HR Alphabet ACA FLSA IRS DOL This presentation is intended to provide a summary of information and resources available from Department of Labor, Internal Revenue Service
More informationSPECIAL REPORT. Michigan Workers Disability Compensation Act is Revised
SPECIAL REPORT MICHIGAN WORKERS COMPENSATION ACT (09-09-2014) This Special Report was written by Kenneth R. Hale, J.D., CPCU, AAI, LIC. of Marsh & McLennan Agency LLC. Mr. Ken Hale can be contacted at
More informationMEMORANDUM. B. Who is a part time employee? Who is an independent contractor?
MEMORANDUM TO: FROM: Brian Begle Denis Potvin DATE: January 28, 2015 RE: Part-time Employees v. Independent Contractors A. Introduction The distinction between a part-time employee and an independent contractor
More informationNew Reality for Exempt Employees
New Reality for Exempt Employees Pittsburgh Employment Law Conference Amanda MacDonald Carly Osadetz (412) 394-2507 (313) 965-8464 amacdonald@ cosadetz@ October 15, 2015 TOPICS TO BE COVERED Current Department
More informationNew Overtime Regulations and Common Wage and Hour Challenges
and Common Wage and Hour Challenges MOLLY CHERRY* OCTOBER 18, 2016 *Certified Labor and Employment Law Specialists OVERVIEW New Overtime Rule and Current Exemptions Options for Complying with Overtime
More informationThe War on Employee Misclassification: Risks and Costs to Employers and Insurers RIF0101
The War on Employee Misclassification: Risks and Costs to Employers and Insurers RIF0101 Speakers: John Zeigler, Attorney, Marshall Dennehey Warner Coleman & Goggin Stephanie Watts, Casualty Manager, Arthur
More informationEmployees vs. Independent Contractors: What s the Difference?
Employees vs. Independent Contractors: What s the Difference? Anu Mannathikuzhiyil, PHR Research provided by Josefina Martinez, SPHR, SHRM-CP Objectives Introduction Factors to consider when filling the
More informationABOUT YOUR PRESENTER. Paralegals and Overtime: Misclassification Can Cost You A Bundle 10/16/2014
ABOUT YOUR PRESENTER Joseph Ortiz is a partner with the Labor & Employment practice group at Best Best & Krieger, LLP. Ortiz advises and represents private and public employers in labor & employment matters
More informationWorking with Independent Contractors: Smart Strategies for Effective (and Legal) Outsourcing
Working with Independent Contractors: Smart Strategies for Effective (and Legal) Outsourcing November 2017 Shanna Wall, Esq. Compliance Attorney Working with Independent Contractors: Smart Strategies for
More informationLouisiana Society for Human Resource Management
Louisiana Society for Human Resource Management 2017 Regular Session Bills of Interest The following are summaries of bills pending before the Louisiana Legislature during the 2017 Regular Session, and
More informationThe Contingent Workforce: Do You Know Who Your Employees Are? October 19, 2015 Panelists: Rachel Barack, William Harn & Tritia Murata
The Contingent Workforce: Do You Know Who Your Employees Are? October 19, 2015 Panelists: Rachel Barack, William Harn & Tritia Murata Overview Categories of Contingent Workers Contingent Worker v. Employee
More informationAudit of Executive Compensation
5-803.1 Audit of Executive Compensation a. The contractor's executive compensation system should be evaluated separately, even if the contractor does not have a separate pay structure for executives. FAR
More informationFLSA Game-Changing Rules for Boards of Education
FLSA Game-Changing Rules for Boards of Education July 13, 2016 Jill E. Hall, Esquire Bowles Rice LLP 600 Quarrier Street Charleston, West Virginia 25301 304-347-1128 jhall@bowlesrice.com Fair Labor Standards
More informationIndependent Contractors and Interns
EMPLOYEE OR NOT? Independent Contractors and Interns http://delvacca.acc.com Presented By: Eric A. Tilles Deputy General Counsel Labor, Employment and Regulatory Affairs Arkema Inc. Matthew J. Hank Shareholder
More informationSTART UPS AND EMPLOYMENT LAW RISKS. ROBERT PHANSALKER, Esq. Outten & Golden New York, NY
START UPS AND EMPLOYMENT LAW RISKS by ROBERT PHANSALKER, Esq. Outten & Golden New York, NY 119 120 NYSBA Start-Ups and Employment Law Risks New York, New York November 18, 2016 Robert Phansalkar Common
More informationWAGE AUDITS CHALLENGES INVOLVING DRIVERS, TIPPED, AND MINIMUM WAGE EMPLOYEES. James M. Reid, Esq.
WAGE AUDITS CHALLENGES INVOLVING DRIVERS, TIPPED, AND MINIMUM WAGE EMPLOYEES James M. Reid, Esq. JReid@maddinhauser.com Learning Objectives Train employers regarding wage and hour obligations Discuss litigation
More informationAdministrative Exemption
Federal Guidelines Administrative Exemption To qualify for the administrative employee exemption, all of the following tests must be met: - The employee must be compensated on a salary or fee basis (as
More informationWHEREAS many employers choose to employ workers on a part-time basis to avoid providing health insurance and other important job-related benefits; and
AN INITIATIVE ORDINANCE OF THE CITY OF SAN JOSE AMENDING TITLE 4 OF THE SAN JOSE MUNICIPAL CODE TO REQUIRE EMPLOYERS TO OFFER HOURS OF WORK TO EXISTING QUALIFIED PART-TIME EMPLOYEES BEFORE HIRING NEW STAFF
More informationQuick COBRA Review. COBRA- Consolidated Omnibus Budget Reconciliation Act of Main intent
COBRA Sales Review We re proud to offer a full-circle solution to your HR needs. BASIC offers collaboration, flexibility, stability, security, quality service and an experienced staff to meet your integrated
More informationEmployee or Independent Contractor?
Region One ESC Tax Exempt & Government Entities Federal, State, and Local Governments Employee or Independent Contractor? Finance Advisory Council Friday, November 11, 2016 Workers comp. providers Dept.
More informationStructuring Independent Contractor Agreements to Avoid Costly Misclassification Liability
Presenting a live 90-minute webinar with interactive Q&A Structuring Independent Contractor Agreements to Avoid Costly Misclassification Liability Navigating Differing IRS, DOL, EEOC Definitions, Drafting
More informationLegal Q & A Updated By Heather M. Lockhart, TML Assistant General Counsel, and Lola Wilson, TML Law Clerk
Legal Q & A Updated By Heather M. Lockhart, TML Assistant General Counsel, and Lola Wilson, TML Law Clerk On March 13, 2014, President Obama signed a Presidential Memorandum directing the Department of
More informationOvertime Pay Compliance for a New Era of Employment Law:
A publication of Hunter Business Law Copyright 201 6 Overtime Pay Compliance for a New Era of Employment Law: Effective Strategies and Planning Tools for Employers A GUIDE TO EMPLOYMENT COMPLIANCE LAST
More information2014 HR Update for Non- Profits
2014 HR Update for Non- Profits Presented by Susie Gibbons These materials have been prepared by Poyner Spruill LLP for informational purposes only and are not legal advice. This information is not intended
More informationSmall Employer HRA - 21 st Century Cures Act Presented by: Mary Bauman
Small Employer HRA - 21 st Century Cures Act Presented by: Mary Bauman We re proud to offer a full circle solution to your HR needs. BASIC offers collaboration, flexibility, stability, security, quality
More informationDetermining Full-Time Employee Status for Purposes of the Employer Shared Responsibility Provisions under PPACA
Revised April 2017 Determining Full-Time Employee Status for Purposes of the Employer Shared Responsibility Provisions under PPACA Knowing who is considered to be a full-time employee matters not only
More informationEmployees or Contractors
Employees or Contractors Which Option is Right for My Business? 2015 US EDITION Introduction Employees or Contractors Which Option is Right for My Business? At some point in time, every business owner
More informationEmployee vs. Independent Contractor
Financial Management Program Employee vs. Independent Contractor Chris Pike, CPA 1 Learning Objectives At the end of this session, you should be able to Discuss the Fair Labor Standards Act and its role
More informationPAID SICK LEAVE FOR ALL EMPLOYEES
PAID SICK LEAVE FOR ALL EMPLOYEES CLASSIFIED EDUCATION LEADERS INSTITUTE FEBRUARY 26, 2016 RONALD D. WENKART, GENERAL COUNSEL ORANGE COUNTY DEPARTMENT OF EDUCATION ASSEMBLY BILL 1522 On September 10, 2014
More informationGCCA PROFESSIONAL / SUPPORT STAFF SICK LEAVE / PAID TIME OFF
GCCA PROFESSIONAL / SUPPORT STAFF SICK LEAVE / PAID TIME OFF Sick leave/paid Time Off for District personnel is a designated amount of compensated leave that is to be granted to a staff member who, through
More informationNEW FEDERAL REGULATIONS REDEFINE EXEMPT EMPLOYEE STATUS
NEW FEDERAL REGULATIONS REDEFINE EXEMPT EMPLOYEE STATUS By: William James Rogers, Esquire Thomson, Rhodes & Cowie, P.C. Introduction On April 23, 2004, the U.S. Department of Labor published in the Federal
More informationAdministrator s Interpretation No : Misclassification and the FLSA
Administrator s Interpretation No. 2015-1: Misclassification and the FLSA www.marronlaw.com Catalina Landing 320 Golden Shore, Suite 410 Long Beach, California 90802 (562) 432-8682 Presented by Jaime B.
More informationDAKOTA COUNTY COMMUNITY DEVELOPMENT AGENCY SPECIAL BOARD MEETING
DAKOTA COUNTY COMMUNITY DEVELOPMENT AGENCY SPECIAL BOARD MEETING January 5, 2016 11 a.m. or immediately following the Dakota County General Government & Policy Committee Meeting 1. ROLL CALL 2. APPROVAL
More informationAngelo State University Operating Policy and Procedure
Angelo State University Operating Policy and Procedure OP 52.31: Multiple State Employment and Other Outside Employment DATE: January 23, 2017 PURPOSE: REVIEW: The purpose of this OP is to establish policy
More informationManaging the Changes in the Fair Labor Standards Act
Managing the Changes in the Fair Labor Standards Act 2016 Summer Conference June 29, 2016 Linda Bond Edwards Linda Bond Edwards Overview of Changes Become effective December 1, 2016; Increases minimum
More informationNew Overtime Pay Rule
New Overtime Pay Rule Overview On May 18, 2016, the U.S. Department of Labor (DOL) released its final rule updating overtime requirements for employers. The rule takes effect December 1, 2016 and makes
More informationHuman Resources 101. Audit and Best Practices in Key Areas of HR Function
Human Resources 101 Audit and Best Practices in Key Areas of HR Function What is an HR Audit? Process of examining policies, procedures, documentation, systems and practices with respect to the HR function.
More informationPREPARED BY ORGANIZATION DATE
Process for Authorizing Use of Consultants NRAO Doc. #: Richard Sakshaug, Joyce Johnson May 18, 2015 Version: New Process for Authorizing Use of Consultants PREPARED BY ORGANIZATION DATE Richard Sakshaug,
More informationDocument B Standard Form of Agreement Between Owner and Architect, Construction Manager as Adviser Edition
Document B132 2009 Standard Form of Agreement Between Owner and Architect, Construction Manager as Adviser Edition AGREEMENT made as of the in the year (In words, indicate day, month and year.) BETWEEN
More informationPURPOSE This policy sets forth guidelines for sick leave for eligible employees of the university.
ADMINISTRATIVE DIVISION HR Division of Human Resources POLICY TITLE Sick Leave SCOPE OF POLICY All Campuses RESPONSIBLE OFFICER Vice President for Human Resources DATE OF REVISION February 7, 2018 POLICY
More informationArizona Minimum Wage Act
Arizona Minimum Wage Act Frequently Asked Questions and Answers Under A.R.S.23-364(A), which became effective January 1, 2007, the Industrial Commission of Arizona was given the authority to enforce and
More informationTop Ten COBRA Mistakes and How to Avoid Them Presented by: April A. Goff & Norbert F. Kugele
Top Ten COBRA Mistakes and How to Avoid Them Presented by: April A. Goff & Norbert F. Kugele We re proud to offer a full-circle solution to your HR needs. BASIC offers collaboration, flexibility, stability,
More informationEmployer Record Retention Requirements
Provided by A Plus Benefits Employer Record Retention Requirements Federal laws, such as the Federal Insurance Contributions Act (FICA), the Fair Labor Standards Act (FLSA) and the Equal Pay Act (EPA),
More information2014 Brigham Young University Idaho Brigham Young University Idaho
2014 Brigham Young University Idaho 1 2008 Brigham Young University Idaho FAIR LABOR STANDARDS ACT Exemptions and Policy 2014 Brigham Young University Idaho 2 Overview Northwestern University Football
More informationRequest for Proposal For: 2018 American Bar Association Temporary Services
Table of Contents Bid Timetable [2] 1.0 General Bid Information [3] 2.0 Proposal Requirements [5] 3.0 Criteria for Selection [7] 4.0 Specifications and Work Statement [7] Appendix A: Bidder Response Sheet
More informationWho Are You Calling a Joint Employer? Recent Expansion of the Joint Employer Test
Who Are You Calling a Joint Employer? Recent Expansion of the Joint Employer Test Presented by: Janet A. Hendrick Phone: (214) 220-8326 Email: jhendrick@ Follow me on Twitter: @JanetHendrick1 Overview
More informationFORDHAM UNIVERSITY INDEPENDENT CONTRACTOR POLICY & PROCEDURE
FORDHAM UNIVERSITY INDEPENDENT CONTRACTOR POLICY & PROCEDURE Policy Statement: The purpose of this policy is to ensure the proper classification of Independent Contractors prior to engaging their services.
More informationGENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2017 H 1 HOUSE BILL 366. Short Title: Retail Workers' Bill of Rights. (Public)
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 0 H 1 HOUSE BILL Short Title: Retail Workers' Bill of Rights. (Public) Sponsors: Referred to: Representatives Brockman, Fisher, Harrison, and Holley (Primary
More informationLouisiana State University System
May 12, 1993 SUBJECT: Outside Employment of University Employees -- PM-11 This memorandum rescinds PM-II dated October 4, 1991 and PM-66 dated March 22, 1988. I. INTRODUCTION Louisiana State University
More informationFederal Law Update. The New FLSA Overtime Exemption Rules. AIM HR Solutions. Presented by : Russ Sullivan. www. aim net. org
Federal Law Update The New FLSA Overtime Exemption Rules Presented by : Russ Sullivan AIM HR Solutions @AIMHRSolutions #AIMHR blog.aimnet.org www. aim net. org 617. 262. 1180 Session Overview Challenges
More informationUnderstanding Iraq s Labor and Employment Laws
Understanding Iraq s Labor and Employment Laws Jorge E. Restrepo, Esq. Managing Partner November 28, 2012 Disclaimer This presentation contains general information only and is based on the experiences
More informationSolving the Maze of the ACA s Employer Mandate
WHITE PAPER Solving the Maze of the ACA s Employer Mandate Federal health care reform, otherwise known as the Patient Protection and Affordable Care Act (PPACA) or just as the Affordable Care Act (ACA),
More informationThe Fair Labor Standards Act
The Fair Labor Standards Act HELPING DEALERS UNDERSTAND UPDATES TO THE WHITE COLLAR EXEMPTIONS AND ENSURE COMPLIANCE WITH OTHER RELEVANT FLSA EXEMPTIONS COMMONLY USED IN EQUIPMENT DEALERSHIPS. 1. Welcome/Overview
More informationUnited Nations Children s Fund (UNICEF) Supply Division, Copenhagen, Denmark
United Nations Children s Fund (UNICEF) Supply Division, Copenhagen, Denmark Request for offers for individual consultancy for the Establishment of Professional Learning and Development Plan UNICEF Supply
More informationUNIVERSITY OF MISSOURI GUIDELINES FOR OUTSIDE COUNSEL INTRODUCTION THE RELATIONSHIP
UNIVERSITY OF MISSOURI GUIDELINES FOR OUTSIDE COUNSEL INTRODUCTION We appreciate your willingness to assist us in representing the University of Missouri, the state s land-grant, public research and doctoral
More informationPolicies of the University of North Texas Chapter 5. Human Resources Compensatory Leave and Overtime
Policies of the University of North Texas Chapter 5 05.062 Compensatory Leave and Overtime Human Resources Policy Statement. To insure that staff members are compensated for overtime worked in accordance
More informationThe Basics of Wage and Hour Laws
The Basics of Wage and Hour Laws Click Here to Enter ebook 1 Preface The Fair Labor Standards Act (FLSA) is a federal law that regulates minimum wage, overtime pay, child labor and recordkeeping. Employees
More informationGENERAL HUMAN RESOURCES AND PAYROLL ADMINISTRATION PROCEDURES
GENERAL HUMAN RESOURCES AND PAYROLL ADMINISTRATION PROCEDURES PURPOSE: To provide information and direction to employees regarding human resources and payroll processes and procedures and to ensure efficiency
More informationJennifer Swayze SPHR-CA, GPHR, SHRM SCP, CEBS Employment Law Compliance Analyst. Compliance Risks In Human Resources
Jennifer Swayze SPHR-CA, GPHR, SHRM SCP, CEBS Employment Law Compliance Analyst Compliance Risks In Human Resources The information in these materials, and that provided by the presenter, should not be
More information33rd Annual National UI Issues Conference
33rd Annual National UI Issues Conference Misclassification of Workers and Independent Contractor Issues Presented by Denise Samuel June 18-20, 2014 We Will Discuss: Definitions: Guidance: Issues: Solutions:
More informationSECTION 24. PERSONNEL RECORDS
Douglas County s Retention Schedule SECTION 24. PERSONNEL RECORDS s relating to the hiring, employment, benefits, compensation, retirement and termination of County employees. General Instructions The
More informationAvoiding Misclassification Mishaps
Avoiding Misclassification Mishaps How Employers Can Protect Themselves from Employee Misclassification Summary The independent contractor workforce offers employers significant flexibility and cost savings,
More informationContracting and purchase of Professional Services (Independent Contractors or External Consultants)
Effective Date: January 1, 1995 Updated: October 7, 2009 Updated: May 5, 2013 Foreword Contracting and purchase of Professional Services (Independent Contractors or External Consultants) Vanderbilt is
More informationIMMUNOGEN, INC. CORPORATE GOVERNANCE GUIDELINES OF THE BOARD OF DIRECTORS
IMMUNOGEN, INC. CORPORATE GOVERNANCE GUIDELINES OF THE BOARD OF DIRECTORS Introduction As part of the corporate governance policies, processes and procedures of ImmunoGen, Inc. ( ImmunoGen or the Company
More informationPaying Salespeople: Commission, Overtime, and Minimum Wage Concerns. Bryan P. Cavanaugh. The Cavanaugh Law Firm October 12, 2017
+ Paying Salespeople: Commission, Overtime, and Minimum Wage Concerns Bryan P. Cavanaugh The Cavanaugh Law Firm October 12, 2017 + Is the salesperson exempt? The Outside Sales Exemption What does outside
More informationWelcome to PEO 101. Professional Employer Organization Guidebook ADP SMALL BUSINESS GUIDEBOOK
Welcome to PEO 101 Professional Employer Organization Guidebook ADP SMALL BUSINESS GUIDEBOOK PEO Basics & Key Things You Need to Know Question 1 What is a Professional Employer Organization or PEO? Question
More informationWage and Hour Concerns
WAGE & HOUR COMPLIANCE THE DOL IS COMING. ARE YOU READY? LeadingAge New York HR Summit Mark A. Moldenhauer, Esq. April 8, 2014 Wage and Hour Concerns Independent Contractors Frequency of Pay Deductions
More informationCONTRACT WITH THE TEMPORARY WORKERS (TERMS OF ENGAGEMENT/CONTRACT FOR SERVICES) 1.1. In these Terms of Engagement the following definitions apply:
Page 1 CONTRACT WITH THE TEMPORARY WORKERS (TERMS OF ENGAGEMENT/CONTRACT FOR SERVICES) 1. DEFINITIONS 1.1. In these Terms of Engagement the following definitions apply: Assignment Client means the period
More informationFLSA Compliance: Exempt vs. Non-exempt Classification Audit **FEDERAL**
FLSA Compliance: Exempt vs. Non-exempt Classification Audit **FEDERAL** State exemption tests may vary. When state laws differ, employers must follow the rules that most favor the employee. Please call
More informationSeattle Public Schools Office of Internal Audit. Internal Audit Report Construction Management Practices
Seattle Public Schools Office of Internal Audit Issue Date: December 5, 2017 Introduction and Background In accordance with the fiscal year 2018 capital audit plan, we have completed an audit of the district
More informationMINIMUM WAGE AND EARNED PAID SICK TIME FAQS: UPDATED CONTENT (REV. MAY 23, 2017)
INDUSTRIAL COMMISSION OF ARIZONA 800 W WASHINGTON STREET PHOENIX, ARIZONA 85007 (602) 542-4661 DISCLAIMER: This is an unofficial publication of the Industrial Commission of Arizona. All information provided
More informationSECTION 4 PAYMENT OF WAGES
SECTION 4 PAYMENT OF WAGES Page no. Payment of Wages 92 Payment of Wages Act 1991 92 Deductions 93 Disputes 94 National Minimum Wage 95 Determining average hourly rate of pay 95 Reckonable and Non-Reckonable
More informationREQUEST FOR PROPOSAL (RFP)
Missouri State Employees Retirement System REQUEST FOR PROPOSAL (RFP) for Pension Administration Solution RFP Creation and Procurement Consultant John Watson Executive Director Project Manager: Carson
More informationFLSA Rule Proposal Could Make Millions Eligible for Overtime
A new federal wage regulation proposed by the Department of Labor raises salary thresholds in a way that significantly expands the number of employees who must be paid time and a half for overtime. Here
More informationPaying Overtime under the FLSA Part 1: The Rules and Regulations of Overtime under the FLSA Part 1
Paying Overtime under the FLSA Part 1: The Rules and Regulations of Overtime under the FLSA Part 1 Presented on Wednesday, August 31, 2016 1 2 Housekeeping 3 Credit Questions Today s topic Speaker To earn
More informationLOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM Policy No
LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM Policy No. 6.018 Title: Outside Employment of LCTCS Employees Authority: LCTCS Board Action 06/13/07 Board of Regents Action 08/23/07 Ethics Board Action
More informationAvoiding Misclassification Mishaps
Avoiding Misclassification Mishaps How Employers Can Protect Themselves from Employee Misclassification Executive Summary The independent contractor workforce offers employers significant flexibility and
More informationPERSONNEL RULES AND REGULATIONS
REGULATION 1: Compensation Plan Administration Pages: 1 of 6 Section 1: Introduction The Human Resources Director shall be responsible for administration of the County s classified service Compensation
More informationPUBLIC AUTHORITY BOARD MEMBER DUTIES Anita Laremont, SVP - Legal & General Counsel Empire State Development Corporation December 2005
PUBLIC AUTHORITY BOARD MEMBER DUTIES Anita Laremont, SVP - Legal & General Counsel Empire State Development Corporation December 2005 I. The duties and legal responsibilities of board of director members
More informationFlorence October 29 November 2, 2014 LABOUR LAW COMMISSION OUTSOURCING, SUBCONTRACTING AND STAFF LEASING
58 th UIA CONGRESS Florence October 29 November 2, 2014 LABOUR LAW COMMISSION Saturday, 1 November 2014 OUTSOURCING, SUBCONTRACTING AND STAFF LEASING Hervé Duval - KGA Avocats 44, avenue des Champs-Elysées
More informationJob Aid for Processing Leaves of Absence Authorized Under the Federal Family and Medical Leave Act (FMLA)
State Personnel System Job Aid for Processing Leaves of Absence Authorized Under the Federal Family and Medical Leave Act (FMLA) Division of Human Resource Management Revised: May 21, 2015 Department of
More informationThe Indirect Impact the Healthcare Reform on COBRA and FMLA Administration
Ratwik, Roszak & Maloney, P.A. 730 Second Avenue South, Suite 300 Minneapolis, Minnesota 55402 (612) 339-0060 Fax (612) 339-0038 www.ratwiklaw.com The Indirect Impact the Healthcare Reform on COBRA and
More information