Daniel L. Morgan
Since January 1, 2018, the date changes to the tax law passed by Congress at the end of December (the “Tax Act”) became effective and provided new individual marginal tax rates and modified deductions, the Internal Revenue Service (“IRS”) has been scrambling to provide guidance as to how those changes are to be taken into account for income withholding tax purposes.
Yesterday, February 28, 2018, the IRS introduced an online calculator to help employees determine the correct amount of income taxes that they should have withheld from their 2018 wages. The IRS has also issued a new Form W-4, Employee’s Withholding Allowance Certificate. Continue reading “Employers Should Encourage Their Employees to Revisit Their Tax Withholding Elections in Light of the New Tax Law”
Valerie D. Ringel and Anna Svensson
Recently, the New York City Council passed a bill aiming to protect employees seeking temporary changes to their work schedules in certain circumstances. The bill permits employees to make two temporary schedule changes per calendar year, such as paid time off, working remotely, swapping or shifting work hours and unpaid leave when certain personal circumstances arise, including circumstances that would constitute a basis for permissible use of safe time or sick time. Continue reading “Additional Protections for Temporary Schedule Changes for Employees under New York City Law”
Stephanie Gantman Kaplan
In recent years, employers have used unpaid interns to perform many duties otherwise completed by paid employees. Determining whether to classify a worker as an unpaid intern or employee under the Fair Labor Standards Act (“FLSA”) can be tricky for employers—and getting it wrong can have, and has had, serious consequences. With the recent boom in class action litigation by interns claiming misclassification, employers have to be careful.
Earlier this month, the U.S. Department of Labor (“DOL”) announced the adoption of a new standard to determine who is an “intern” under the FLSA, opting to utilize the “primary beneficiary” analysis already used by several federal appellate courts. Continue reading “DOL Adopts Employer-Friendly Standard to Assess If Workers Are Interns or Employees”
Joining Arizona, California, Connecticut, Massachusetts, Oregon, Vermont, and Washington, the Maryland Legislature enacted legislation requiring employers in Maryland to provide paid sick and safe leave to employees by overriding Governor Hogan’s veto of the Maryland Healthy Working Families Act (“MD HWFA”). Unless the date for implementation is delayed by the Legislature, the requirements of the Act go into effect on February 12, 2018. Continue reading “Maryland Jumps on Bandwagon—Adopts Paid Sick and Safe Leave Law”
Jason E. Reisman
Proclaiming it an effort to strengthen the middle class in Pennsylvania, Governor Tom Wolf announced this week a proposal to modernize the Commonwealth’s outdated overtime rules to increase pay for nearly a half million workers—he’s instructed the Department of Labor & Industry (“DOLI”) to update the white collar exemption overtime regulations and more than double the salary threshold necessary to be exempt from overtime. Sound familiar? Continue reading “Just When You Thought It Was Safe to Go Back in the Water: PA Takes Charge—Raising White Collar Exemption Salary Threshold”
Asima J. Ahmad
At the beginning of January, Attorney General Jeff Sessions issued a one-page memorandum rescinding the Obama-era approach to marijuana enforcement, which had largely been “hands-off” on prosecuting marijuana users and businesses that sold marijuana in states where the drug was legalized. In its January 4 memo, the Justice Department emphasized that the cultivation, distribution, and possession of marijuana remains prohibited by the Controlled Substances Act and is subject to “significant penalties.” The memo further stated that marijuana is a “dangerous drug” and that marijuana activity is a “serious crime.” The Attorney General concluded that previous nationwide guidance issued under the Obama administration specific to marijuana enforcement was “unnecessary” and “rescinded, effective immediately.” Continue reading “Sessions Isn’t Blowing Smoke—Marijuana Enforcement Is Back on the Books”
Unless you spent the last month on a Caribbean island, you know that a majority of the country was in a deep freeze in late December and early January. Numerous record lows were set and some states, such as the Dakotas and Minnesota, experienced wind chills significantly below zero.
Although temperatures have returned to average in most parts of the country, winter will be with us for a few more months; and the recent freeze is likely to be repeated. The extreme temperatures serve as an important reminder that employers need to take appropriate measures to protect workers from cold stress before it causes harm. While the Occupational Safety and Health Administration (“OSHA”) does not have a specific standard that covers working in cold environments, under the Occupational Safety and Health Act of 1970, employers have a duty to protect workers from recognized hazards, including cold stress hazards. Continue reading “Warming Up to OSHA’s New Cold Stress Guide”