This paper examines trends in the availability of and enrollment in self-insured health plans among private-sector establishments offering health plans and their covered workers, with a particular focus on 2013 to 2018, so as to assess whether the Patient Protection and Affordable Care Act of 2010 (ACA) might have affected these trends and more recent …
Employers looking for guidance on payroll rounding practices, classification of certain highly compensated paralegals, and calculating overtime where employees receive non-discretionary bonuses will be glad to know the Department of Labor (DOL) has issued three new Opinion Letters on those subjects. DOL Opinion Letters are issued by the Wage and Hour Division of the DOL …
The IRS continues to aggressively audit how free meals and snacks offered to employees in many workplaces are treated for federal tax purposes. Recent IRS guidance in this respect is Technical Advice Memorandum 201903017 (the TAM) published this spring. The TAM, which includes both employer-favorable and IRS-favorable provisions, is essentially the first guidance on employer-provided …
In many ways, workers’ compensation (WC) and the OSHA are very different. WC is a statutory compensation scheme designed to limit an employer’s liability in exchange for more expedient payment of medical expenses, wage replacement, and death benefits. Most of these individual state-based compensation acts were in place long before OSHA. OSHA compliance and related …
There are many legal nuances companies must deal with on the employee relations front in union versus non-union environments. For example, employees in a unionized workforce have the right to have, upon request, a union representative present with them during any investigative interview that may lead to discipline of that employee – commonly referred to …