Payroll Newswire
Mississippi discusses filing of 2009 W-2s - Wolters Kluwer - February 19, 2010
Relief From Section 409A for Plan Document Errors Requires Prompt Action. - ELINFONET.com - February 19, 2010
Earlier this year the IRS issued Notice 2010-6, which provides formal guidance for correction of Internal Revenue Code Section 409A plan document errors. Generally, the earlier that the plan document error is corrected under the terms of the Notice, the more likely that adverse Section 409A tax consequences can be mitigated or avoided altogether. In addition, the Notice provides transition relief for certain Section 409A plan document errors that are corrected by December 31, 2010. For many Section 409A plan document errors, the guidance under the Notice effectively extends to December 31, 2010 the original Section 409A documentary compliance deadline of December 31, 2008 mentioned in our prior Cooley Alert. As a result, employers should take steps now to review their compensation arrangements that are subject to Section 409A for compliance with its documentary requirements and take any necessary corrective actions. Adverse tax consequences under Section 409A may include premature taxation, an additional 20% federal income tax (and possibly an additional state tax equivalent, as is the case in California), and an interest-charge tax. As mentioned in our prior Cooley Alert, IRS audits that cover compliance with Section 409A seem a near term certainty.
Putting a Face to a Name: The Art of Motivating Employees. - ELINFONET.com - February 19, 2010
Could a simple five-minute interaction with another person dramatically increase your weekly productivity?In some employment environments, the answer is yes, according to Wharton management professor Adam Grant. Grant has devoted significant chunks of his professional career to examining what motivates workers in settings that range from call centers and mail-order pharmacies to swimming pool lifeguard squads. In all these situations, Grant says, employees who know how their work has a meaningful, positive impact on others are not just happier than those who don't; they are vastly more productive, too.
New FMLA Amendments Create "Exigencies" for EmployersPart Two. - ELINFONET.com - February 19, 2010
This two-part article analyzes the new military family leave provisions of the Family and Medical Leave Act (FMLA), as amended in 2008 and again in 2009. The first installment explored the Active Duty Family Leave for employees who experience a qualifying exigency arising out of the fact that a family member has been called to active duty. This second installment analyzes the leave available for an employee to care for a military family member who is injured in the line of duty and, specifically, how this Injured Service Member Leave compares with the traditional FMLA leave to care for a family member with a serious health condition.
Employers May Need to Monitor Compliance of Business Associates with HITECH Act. - ELINFONET.com - February 19, 2010
The American Recovery and Reinvestment Act of 2009 is commonly known for its provisions designed to stimulate a flagging economy. However, the Act's Title XIII (known as the "Health Information Technology for Economic and Clinical Health Act" or "HITECH Act") has another purposeto impose obligations under the Health Insurance Portability and Accountability Act of 1996 ("HIPAA") directly on business associates (as defined under HIPAA) with respect to the way they handle certain health-related information in connection with an employer's health plan and to impose civil or criminal penalties for any violations of those obligations. This Alert discusses how business associates are affected by the HITECH Act and what employers should do to monitor the compliance of business associates under the HITECH Act.
California relief extended to two more counties hit by storms - Wolters Kluwer - February 12, 2010
EFCA by Fiat? What a Becker Confirmation to the NLRB Could Mean for Employers. - ELINFONET.com - February 8, 2010
On February 4, 2010, the Senate Health, Education, Labor and Pensions Committee voted 13-10 to approve the nomination of Craig Becker to be a member of the National Labor Relations Board. It was a party line vote, with all 10 Republicans on the committee voting against Becker's nomination. Becker must next be confirmed by the entire Senate. With Senator Scott Brown already sworn in as the 41st Republican, there is a real possibility that Becker's confirmation could be blocked by a filibuster. If that were to happen, Senate Majority Leader Harry Reid said the Obama Administration may use a recess appointment to get Becker on the NLRB, which would not require Senate approval.
Sales rep falls within FLSA's "administrative" exemption because of independent strategic planning responsibilities. - ELINFONET.com - February 8, 2010
Under the Fair Labor Standards Act (FLSA), employees who work more than 40 hours a week are entitled to overtime pay unless they fall under one of the Acts enumerated exemptions. The 3d U.S. Circuit Court of Appeal found that a Johnson &Johnson sales representative fell within the administrative exemption, based upon that persons high level of planning and foresight, along with her exercise of discretion and independent judgment with respect to matters of significance and, therefore, was not entitled to overtime pay. Smith v. Johnson &Johnson, 3d Cir., No. 09-1223, February 2, 2010.
Employers Need To Brace For More Changes In 2010. - ELINFONET.com - February 8, 2010
Although more than 40 different labor and employment law bills were proposed in 2009, Congress acted on very few of them. In 2010, the story could be quite different - especially if Congress can pass health care reform legislation early in the year. At least seven areas of labor and employment law have great potential to be "hot" this year.
Utah amends rule on exceptions to quarterly withholding requirement - Wolters Kluwer - February 8, 2010
SEC Adopts New Rules for Enhanced Compensation and Corporate Governance Disclosure. - ELINFONET.com - January 29, 2010
On December 16, 2009, in response to the recent demand by investors for increased transparency and corporate accountability, the Securities and Exchange Commission approved new rules requiring enhanced proxy disclosure.
SOX Whistleblowers Entitled to Restart Cases in Federal Court, Fourth Circuit Confirms. - ELINFONET.com - January 29, 2010
Following a decision of the federal appeals court in Richmond, employers may have to expect to defend against Sarbanes-Oxley Act (SOX) whistleblower claims at the federal court level even after they have done so through trial at the administrative level. In a matter of first impression, the appeals court has clarified that SOX whistleblower claimants are entitled to de novo review (a fresh hearing on their claim) in federal district court if the Department of Labor (DOL) has not issued a final decision on the claim within the 180-day statutory period allotted for such action.
Tax Court: Settlement Payment for Workplace Stress that Exacerbated Physical Condition Not Taxable Income - ELINFONET.com - January 29, 2010
In Domeny v. Commissioner, the U.S. Tax Court held that an employee's settlement payment for allegations that work-related stress exacerbated a physical condition was excludable from taxable income under Internal Revenue Code (IRC) section 104(a)(2).2
Congress Extends COBRA Subsidy to HelpWorkers (pdf). - ELINFONET.com - January 29, 2010
Congress gave recession weary familiessome good news just before its Decemberrecess. In a move designed to help familiesretain their employer sponsored insurance,Congress extended last years COBRA subsidy. The news couldnt have come at a better time for families looking at the looming December 31 cutoff for the subsidy.
California supplemental wage rates increased - Wolters Kluwer - January 29, 2010
IRS to Launch Four Employment Tax Initiatives. - ELINFONET.com - January 25, 2010
The Internal Revenue Service will begin its first Employment Tax National Research Project since 1984. This study will involve the audit of 6,000 companies and will be completed within three years. IRS Chief of Employment Tax Operations, John Tuzynski, has announced that the Service will be focusing on four employment tax compliance initiatives in 2010: 1) worker classification; 2) tip reporting compensation; 3) officer compensation; and 4) fringe benefits.
Adverse employment action based on gender-related non-conforming behavior and appearance is impermissible. - ELINFONET.com - January 25, 2010
Under Title VII, an unlawful employment practice is established when an employee demonstrates that gender is a motivating factor for an adverse employment action. Under that analysis, the 8th U.S. Circuit Court of Appeals has upheld the Title VII claims of a female hotel desk clerk who was fired after a company decision-maker complained that the employee lacked the pretty and Midwestern girl look desirable in a front desk employee.
IRS to hold hearing on physical injury/sickness proposed regs - Wolters Kluwer - January 25, 2010
Ignorance of Blog Law No Excuse. - ELINFONET.com - December 29, 2009
Blogs are booming. Employees are now using these Internet diaries to broadcast information and opinions worldwide. Inevitably, some of those employees will post hostile, false, or confidential information about their employers and fellow employees.
MEET GINA: A FAQ ON THE NEW GENETIC INFORMATION NON-DISCRIMINATION ACT (GINA). - ELINFONET.com - December 29, 2009
Congress has done it again. The new Genetic Information Nondiscrimination Act ("GINA") prohibits discrimination against employees and job applicants on the basis of "genetic information". This law was signed into law by President Bush on May 21, 2008 and became effective on November 21, 2009. We have prepared this FAQ to familiarize you with the new law and the many obligations it imposes on employers.
New York Governor signs amnesty measure - Wolters Kluwer - December 21, 2009
Standard mileage rates released for 2010 - Wolters Kluwer - December 8, 2009
ICE Steps Up I-9 Audit Activity in FY 2010. - ELINFONET.com - December 8, 2009
The Immigration and Customs Enforcement agency, the enforcement arm of the U.S. Department of Homeland Security, announced in November that it had issued I-9 audit notices to 1,000 businesses. ICE says it is targeting employers that are associated with critical infrastructure and public safety and national security, but these limitations appear to be very broadly drawn.
Minnesota updates electronic payment guidelines - Wolters Kluwer - November 13, 2009
H-1B and L-1 Employers Should Prepare For Surprise Visit from USCIS. - ELINFONET.com - November 13, 2009
Employers with foreign national employees working under H-1B and L-1 nonimmigrant visas should be prepared to receive an unannounced visit in the coming months from the U.S. Citizenship and Immigration Services' (USCIS) Office of Fraud Detection and National Security and Records Verification (FDNS). Over the summer, USCIS had announced it would begin using contract inspectors to perform thousands of "random," on-site inspections of H-1B and L-1 employers to identify fraudulently filed H-1B and L-1 petitions. The fraud detection program is funded through the mandatory $500 "anti-fraud" fee paid by employers to USCIS when sponsoring an H-1B or L-1 employee. The purpose behind the visit is to verify that the petitioning employer is a legitimate, operating business and that the H-1B or L-1 employee is an actual employee working at the job location in the position indicated on the underlying visa petition.
USCIS Plans Surge in H-1B Worksite Inspections. - ELINFONET.com - November 13, 2009
The U.S Citizenship and Immigration Service (USCIS) has commenced an investigation initiative to increase dramatically the number of worksite inspections of the employment of H-1B foreign workers. H-1B visas are commonly obtained by U.S. companies in order to employ skilled foreign workers in specialty occupations. The on-site inspections will focus on employers compliance with the employment terms of their foreign workers immigration petitions.
IRS may extend unused PTO contributions to 403(b) plans - Wolters Kluwer - November 6, 2009
Avoiding Social-Networking Snafus. - ELINFONET.com - November 6, 2009
On September 15, 2009, Facebook announced that it served 300 million users worldwide. By comparison, on October 1, 2009, the United States Census Bureau's website indicated that the population of the United States was approximately 307.5 million.
Staffing Companies Face Potential Exposure for Interview Time. - ELINFONET.com - November 6, 2009
In a putative class action pending in the federal court for the Northern District of California, Sullivan v. Kelly Services, Inc. (Case No. C 08-3893 CW), Judge Claudia Wilken, ruling on cross motions for summary judgment, has held that the time spent interviewing by a Kelly Services employee seeking temporary work assignments with Kelly Services' clients is compensable under California law. However, Judge Wilken also ruled that the time spent preparing for and commuting to the client interviews was not compensable, nor was Kelly Services required to reimburse the employees for expenses incurred in attending the interviews.
Swine Flu Threat Good For Unions? - ELINFONET.com - November 6, 2009
Using scare tactics to drum up fear has long been used by unions to generate unhappy employees, and to provide a good environment for unionization. Some unions are now using the H1N1 virus, or swine flu, to create controversy, rather than unifying and assisting hospitals and other industry employers in preparing for a possible pandemic. Finding a topic to exploit with workers is nothing new, and using a topic that scares many and can create a panic is just icing on the cake.
Louisiana revises withholding tax regulations - Wolters Kluwer - October 30, 2009
Employee Who E-Mailed Company Documents to Home Computer Did Not Violate Computer Hacker Laws. - ELINFONET.com - October 29, 2009
The Ninth Circuit recently issued an opinion that demonstrates the importance of implementing clear computer access policies and ensuring that former employees' passwords are deactivated after their employment ends. In LVRC Holdings v. Brekka (9th Cir. Sept. 15. 2009), the court held that an employee who e-mailed company documents to his home computer did not violate the Computer Fraud and Abuse Act (CFAA).<p><a href="http://feedads.g.doubleclick.net/~a/O-M7sA6M3IsydukbKlB88O-3loE/0/da"><img src="http://feedads.g.doubleclick.net/~a/O-M7sA6M3IsydukbKlB88O-3loE/0/di" border="0" ismap="true"></img></a><br/><a href="http://feedads.g.doubleclick.net/~a/O-M7sA6M3IsydukbKlB88O-3loE/1/da"><img src="http://feedads.g.doubleclick.net/~a/O-M7sA6M3IsydukbKlB88O-3loE/1/di" border="0" ismap="true"></img></a></p><img src="http://feeds.feedburner.com/~r/EmploymentLawArticles/~4/FZXttPOh3OM" height="1" width="1"/>
Use of Independent Contractors May Create Unexpected Liability. - ELINFONET.com - October 29, 2009
With a struggling economy, many businesses may be tempted to classify their workers as independent contractors rather than employees because of the benefits this classification provides to employers. For example, many federal antidiscrimination laws do not apply to independent contractors, since they only cover "employees." Additionally, a company may be shielded from certain other types of liability to which it would be subject if the individual was an employee.<p><a href="http://feedads.g.doubleclick.net/~a/z7DTxq4x4r21LI6Db85XECXDNAI/0/da"><img src="http://feedads.g.doubleclick.net/~a/z7DTxq4x4r21LI6Db85XECXDNAI/0/di" border="0" ismap="true"></img></a><br/><a href="http://feedads.g.doubleclick.net/~a/z7DTxq4x4r21LI6Db85XECXDNAI/1/da"><img src="http://feedads.g.doubleclick.net/~a/z7DTxq4x4r21LI6Db85XECXDNAI/1/di" border="0" ismap="true"></img></a></p><img src="http://feeds.feedburner.com/~r/EmploymentLawArticles/~4/mb_u-OyXkvU" height="1" width="1"/>
House passes FUTA extension; new-hire reporting - Wolters Kluwer - September 29, 2009
Maryland announces shut-down days - Wolters Kluwer - September 21, 2009
District of Columbia enacts tax amnesty, EFT changes - Wolters Kluwer - September 11, 2009
A Flu Update: Proactive Employer Preparations in Advance of a Potential Pandemic. - ELINFONET.com - September 11, 2009
Government health officials predict millions of Americans will contract the novel H1N1 flu virus, commonly called the Swine Flu. No business will be immune from the effects of this virus. Employers should prepare for the impact of a pandemic on the workplace with a sense of urgency. Proper planning for this serious employment challenge will be essential to protect the health of employees while avoiding disruption of operations.
U.S. Supreme Court Weighs In on Employment Law Developments. - ELINFONET.com - September 11, 2009
Employers and their attorneys have been hard-pressed to keep up with rapid changes and developments in employment law in 2009. The U.S. Supreme Court has, for its part, issued a number of important decisions in 2009 that will affect the administration and direction of discrimination challenges and lawsuits. The decisions are discussed below.
New Mexico interest rates remain the same through fourth quarter - Wolters Kluwer - August 31, 2009
APA offers tips for correcting an employment tax return - Wolters Kluwer - August 26, 2009
An Employment Law Guide for Federal Contractors in the Wake of the American Recovery and Reinvestment Act of 2009. - ELINFONET.com - August 26, 2009
For current and prospective federal contractors, the American Recovery and Reinvestment Act of 2009, also known as the "Stimulus Package," offers significant economic opportunity amid the current recession. Yet, acceptance of stimulus funds will require significant compliance with employment laws related to federal contracting, especially in light of the government's renewed focus on enforcement and oversight. Thus, this Report is designed to provide employers with a one-of-a-kind comprehensive compliance guide of the various employment laws.
NLRB UPDATE: Key Precedents Likely to Fall Under Liebman Board. - ELINFONET.com - August 26, 2009
Earlier this year, Ford &Harrison began our series NLRB Update, analyzing 10 critical decisions issued by the Bush-appointed National Labor Relations Board ("NLRB" or "Board") that likely will be overturned in the next few years if reconsidered by an Obama-appointed Board now chaired by Wilma Liebman. Member Liebman's new position as Board Chair is particularly important, as she issued dissents in most of the critical pro-employer decisions issued under the Bush-era labor Board, challenging the reasoning and conclusions reached by the Board majority. Careful analysis of Liebman's dissenting opinions in these major decisions provides a legal roadmap charting the likely course the Liebman Board will take if it is able to reconsider these issues.
IRS issues electronic/magnetic media specs for 1099s - Wolters Kluwer - July 23, 2009
Florida allows use of payroll cards for payment of wages - Wolters Kluwer - July 23, 2009
Colorado amends law on misclassification of employees - Wolters Kluwer - July 23, 2009
New Jersey spending plan affects income tax rates - Wolters Kluwer - July 23, 2009
Delaware tax rate increase enacted - Wolters Kluwer - July 23, 2009
California publication discusses nonwage withholding - Wolters Kluwer - July 23, 2009
IRS requests comments on ATIP - Wolters Kluwer - July 23, 2009
DHS to rescind no-match rule - Wolters Kluwer - July 23, 2009
Louisiana sets dates for tax amnesty program - Wolters Kluwer - July 23, 2009
Federal minimum wage increases to $7.25 an hour July 24; State wage rates tied to federal rate will also increase - Wolters Kluwer - July 23, 2009
Alaska Governor signs minimum wage bill into law - Wolters Kluwer - July 23, 2009
New Jersey issues new withholding tables - Wolters Kluwer - July 23, 2009
Compliance Audits and Worksite Investigations on the Increase in the United States (pdf). - ELINFONET.com - July 23, 2009
With the inauguration of a new President, Americans wondered what the Obamaadministration would do regarding the very badly broken immigration system in theUnited States. Would large work force raids continue? Would the estimated twelvemillion undocumented workers continue to be apprehended one by one and put intodetention facilities, as they had in increasing numbers during the Bush administration?Or would this new administration push first for comprehensive immigration reform thatincludes a methodology for making undocumented workers legal? In early summer,2009, the answer came when both the administration and Congress moved aggressivelyto focus on increased immigration enforcement in the workplace, with Immigration andCustoms Enforcement (ICE) announcing that it would be auditing an unprecedentednumber of businesses. This renewed focus on compliance is occurring in advance ofimmigration reform, which means that employers in certain vulnerable sectors will be atrisk of losing significant portions of their workforce. Additionally, ALL employers havenow been forced to realize the critical need for taking immigration compliance seriously.
Federal Minimum Wage Rate Increases on July 24, 2009. - ELINFONET.com - July 23, 2009
This is a reminder that, effective this Friday, July 24, 2009, the federal minimum wage rate for covered non-exempt employees will increase from $6.55 per hour to $7.25 per hour. This is the third and final increase required by the 2007 Fair Minimum Wage Act, which amended the federal Fair Labor Standards Act (FLSA).
EFCA Update: Expedited Election to Replace "Card Check" as Senators Broker Labor Law Compromise. - ELINFONET.com - July 23, 2009
The Senate plans to drop the card check provision from the Employee Free Choice Act (EFCA), a bill that seeks to alter the landscape of American labor law by making it easier for unions to organize workers, according to late reports from Washington, D.C. Despite a seemingly filibuster proof Democratic Senate majority 60 of the 100 Senate seats a handful of Democratic senators announced recently that they would not support EFCA as initially proposed because the card check provision effectively eliminated workers rights to vote by secret ballot on unionization. At least one of the dissenting Democrats, Senator Arlen Specter, while still a Republican, also indicated dissatisfaction with the mandatory arbitration provisions of the proposed legislation.
Recent Legislation and Regulations Require Changes to Health and Welfare Benefit Plans. - ELINFONET.com - July 23, 2009
Congress and federal regulatory agencies have been busy enacting legislation and proffering guidance which implements many new requirements for group health and welfare benefit plans. Many of the changes will require thoughtful action on the part of administrators and sponsors of group health and welfare benefit plans.
New Federal Minimum Wage Set to Take Effect July 24. - ELINFONET.com - July 23, 2009
On July 24th, the federal minimum wage will increase from $6.55 an hour to $7.25 an hour, an increase of 10.7%. The impact on employers will be greatest in 29 states that currently have minimum wage requirements below the new federal minimum. Seven states already have laws mandating $7.25 minimum hourly pay, while 14 states and Washington, D.C., exceed the new minimum. Employers are required to pay whichever is the highest: Federal or state.
Companies Seeking Stimulus Funds Should Expect a More Aggressive OFCCP. - ELINFONET.com - July 23, 2009
As part of the Obama administration's commitment to accountability in spending under the American Recovery and Reinvestment Act (ARRA), the federal Office of Federal Contract Compliance Programs (OFCCP) will be tracking its ARRA-related and non-ARRA-related enforcement activities separately and aggressively auditing recipients of ARRA funds.
Minimum Wage goes to $7.25 on 7/24. - ELINFONET.com - July 23, 2009
On Friday, July 24, the last stage of the "phased-in" minimum wage will go into effect, bringing the federal minimum wage to $7.25 an hour.
Employee Free Choice Act Compromise Gains Momentum. - ELINFONET.com - July 23, 2009
While healthcare reform, the economy, and the confirmation hearings for Supreme Court Nominee Sonia Sotomayor have dominated the news, labor unions, with a cadre of supporters in the U.S. Senate, have been quietly working on a compromise to steer labor's number one legislative agenda through the Senate.
Treasury Proposes Legislation on "Say-on-Pay" and Compensation Committee Independence. - ELINFONET.com - July 23, 2009
On July 16, 2009, the U.S. Department of the Treasury (Treasury) presented to Congress two separate pieces of proposed legislation related to executive compensation: a shareholder "say-on-pay" proposal and a proposal designed to ensure that compensation committees of corporate boards of directors are independent. These two proposals are part of the Investor Protection Act of 2009 and if adopted would be implemented through rulemaking by the Securities and Exchange Commission (SEC). We will monitor this as it proceeds through Congress and present the following summary of Treasury's proposals
America's Affordable Health Choices Act of 2009Proposed Revisions to the Internal Revenue Code. - ELINFONET.com - July 23, 2009
The Americas Affordable Health Choices Act of 2009 (H.R. 3200) (the Bill) was introduced jointly by the House of Representatives Energy &Commerce, Education &Labor, and Ways &Means Committees on July 14, 2009. The Bill was subsequently marked up by Chairman Rangel of the Ways &Means Committee on July 15, 2009. The Bills stated purpose is to provide affordable, quality health care for all Americans and reduce the growth in health care spending. While our Healthcare Team has highlighted the Bills significant proposed changes that would directly affect healthcare providers in the July 23, 2009, issue of the Health Law Update, this Alert is meant to summarize only the potential revisions to the Internal Revenue Code (the Code) which were proposed in order to help fund the many healthcare reform measures.
Compensation Philosophies for Employees with Multilingual Skills - Toolbox for HR - July 23, 2009
The Corporate Leadership Council researched if other member organizations pay a differential for employees with multilingual capabilities. The key questions they asked were: Do organizations compensate employees for additional ...
Overview of the Business Case for the Use of Total Compensation Statements - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research on the benefits of using total compensation statements to communicate an employee's value to the company. The key questions examined were: What information do companies provide ...
Computing Geographic Compensation Differentials - Toolbox for HR - July 23, 2009
The Corporate Leadership Council explored the use of geographic compensation differentials at companies with multiple locations in the US. This brief describes the factors used to determine these differentials, noting the ...
Deciding on Compensation Models - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research to find out how companies determine compensation structures. The key questions they examined were: How do companies decide on grading or alternative structures for compensation? ...
Compensation Committee Meeting Attendees - Toolbox for HR - July 23, 2009
The General Counsel Roundtable surveyed ten publicly traded companies regarding the type and number of attendees in compensation committee meetings. This document contains the findings from the Roundtableâs research.
Communicating Salary Ranges to Employees - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research in other companies' practices of communicating salary ranges to employees. The key questions examined were: Do organizations communicate/share salary ranges with employees? What ...
Total Rewards Philosophy Components and Statements - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research on developing a total rewards philosophy statement. The key questions they examined were: What is the definition of a company's total rewards? What are the typical components of ...
Benchmarking Reward and Recognition Programs - Toolbox for HR - July 23, 2009
An effective reward and recognition (R&R) program is a critical part of a compelling total rewards offering that engages employees and drives business outcomes. Using data from 27 organizations, this report presents the ...
Guidelines for Implementing Compensation Changes - Toolbox for HR - July 23, 2009
This brief, prepared by the Corporate Leadership Council, provides guidelines, tips and examples for preparing for, communicating, and implementing compensation changes.
Expatriate Policies - Toolbox for HR - July 23, 2009
This project describes key expatriate statistics, including duration of assignments, number of expatriates per company, rationale for assignments, and expatriate management. It also provides an overview of assistance typically ...
Facilitating Effective Expatriate Management - Toolbox for HR - July 23, 2009
As the responsibilities of individuals tasked with expatriate management are expanding, The Corporate Leadership Council conducted research on effective expatriate management. Key questions examined were: How do companies ...
Elements of Global Compensation Philosophies at Small Organizations - Toolbox for HR - July 23, 2009
The Corporate Leadership Council researched how small, but global organizations, were approaching compensation across their global locations. The key questions examined were: What are the business drivers for global compensation ...
Managing Global Compensation - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research on managing compensation on a global basis. The key questions examined were: What are companies' administrative approaches to global compensation? What compensation ...
Compensation Trends in China - Toolbox for HR - July 23, 2009
The levels of salary increases in China differ across industries, locations, and job types. Within China, employees in tier I cities (e.g., Beijing, Shanghai, Guangzhou) generally earn higher wages compared to those in the tier ...
Trends in Compensation Administration Policies - Toolbox for HR - July 23, 2009
The Corporate Leadership Council researched trends in compensation administration policies. The key questions answered were: How centralized is compensation policy administration at companies? Do companies plan to change their ...
Trends in Overtime Pay Practices for First and Second Line Supervisors - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted a survey on trends in overtime pay practices for first and second line supervisors. This brief examines the following two key questions: What are the drivers behind offering and not ...
Strategies in Global Job Leveling - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research on what strategies and factors global companies use to level jobs around the world. The key questions examined were: For what reasons do companies implement global job leveling ...
Job Titling Practices at Utilities Companies - Toolbox for HR - July 23, 2009
The Corporate Leadership Council studied job titling practices at utility companies. The key questions they answered were: How do companies classify senior-level positions? What factors govern a company's job titling philosophy? ...
Leveraging Total Rewards to Attract and Retain In-Store Employees - Toolbox for HR - July 23, 2009
Within the retail and hospitality industries, organizational practices for using total rewards to address the acute challenges of attracting and retaining in-store employees differ widely. Many organizations determine the most ...
Expatriate Policy Items for Europe, Asia, and Canada - Toolbox for HR - July 23, 2009
The Corporate Leadership Council was interested in benchmarking expatriate policies. Key questions included: Who administers expatriate policies? Do companies provide a COLA and, if so, what market basket of items are included? Do ...
Expatriate Compensation and Benefits Policies - Toolbox for HR - July 23, 2009
This Benefits Roundtable policy brief examines expatriate compensation and benefits, focusing on housing, education, relocation, hardship, home leave, and repatriation allowance calculation and administration at seven profiled ...
Creative Relocation to High Cost of Living Areas - Toolbox for HR - July 23, 2009
The Corporate Leadership Council was interested in learning about creative strategies companies in high cost of living areas use to attract, retain, and move talent. Key questions included: What benefits do companies provide when ...
Manager Pay Communication Guidebooks - Toolbox for HR - July 23, 2009
The Compensation Roundtable's Manager Pay Communication Guidebooks offer off-the-shelf resources to help organizations improve manager pay communication effectiveness. These guidebooks assist in building manager pay knowledge, ...
Compensation Effectiveness Diagnostic - Toolbox for HR - July 23, 2009
The Compensation Roundtable's Compensation Effectiveness Diagnostic assesses areas of relative strength and opportunities for improvement, focusing on your organization's current pay system design, communications, and ...
Relief From Section 409A for Plan Document Errors Requires Prompt Action. - ELINFONET.com - February 19, 2010
Earlier this year the IRS issued Notice 2010-6, which provides formal guidance for correction of Internal Revenue Code Section 409A plan document errors. Generally, the earlier that the plan document error is corrected under the terms of the Notice, the more likely that adverse Section 409A tax consequences can be mitigated or avoided altogether. In addition, the Notice provides transition relief for certain Section 409A plan document errors that are corrected by December 31, 2010. For many Section 409A plan document errors, the guidance under the Notice effectively extends to December 31, 2010 the original Section 409A documentary compliance deadline of December 31, 2008 mentioned in our prior Cooley Alert. As a result, employers should take steps now to review their compensation arrangements that are subject to Section 409A for compliance with its documentary requirements and take any necessary corrective actions. Adverse tax consequences under Section 409A may include premature taxation, an additional 20% federal income tax (and possibly an additional state tax equivalent, as is the case in California), and an interest-charge tax. As mentioned in our prior Cooley Alert, IRS audits that cover compliance with Section 409A seem a near term certainty.
Putting a Face to a Name: The Art of Motivating Employees. - ELINFONET.com - February 19, 2010
Could a simple five-minute interaction with another person dramatically increase your weekly productivity?In some employment environments, the answer is yes, according to Wharton management professor Adam Grant. Grant has devoted significant chunks of his professional career to examining what motivates workers in settings that range from call centers and mail-order pharmacies to swimming pool lifeguard squads. In all these situations, Grant says, employees who know how their work has a meaningful, positive impact on others are not just happier than those who don't; they are vastly more productive, too.
New FMLA Amendments Create "Exigencies" for EmployersPart Two. - ELINFONET.com - February 19, 2010
This two-part article analyzes the new military family leave provisions of the Family and Medical Leave Act (FMLA), as amended in 2008 and again in 2009. The first installment explored the Active Duty Family Leave for employees who experience a qualifying exigency arising out of the fact that a family member has been called to active duty. This second installment analyzes the leave available for an employee to care for a military family member who is injured in the line of duty and, specifically, how this Injured Service Member Leave compares with the traditional FMLA leave to care for a family member with a serious health condition.
Employers May Need to Monitor Compliance of Business Associates with HITECH Act. - ELINFONET.com - February 19, 2010
The American Recovery and Reinvestment Act of 2009 is commonly known for its provisions designed to stimulate a flagging economy. However, the Act's Title XIII (known as the "Health Information Technology for Economic and Clinical Health Act" or "HITECH Act") has another purposeto impose obligations under the Health Insurance Portability and Accountability Act of 1996 ("HIPAA") directly on business associates (as defined under HIPAA) with respect to the way they handle certain health-related information in connection with an employer's health plan and to impose civil or criminal penalties for any violations of those obligations. This Alert discusses how business associates are affected by the HITECH Act and what employers should do to monitor the compliance of business associates under the HITECH Act.
California relief extended to two more counties hit by storms - Wolters Kluwer - February 12, 2010
EFCA by Fiat? What a Becker Confirmation to the NLRB Could Mean for Employers. - ELINFONET.com - February 8, 2010
On February 4, 2010, the Senate Health, Education, Labor and Pensions Committee voted 13-10 to approve the nomination of Craig Becker to be a member of the National Labor Relations Board. It was a party line vote, with all 10 Republicans on the committee voting against Becker's nomination. Becker must next be confirmed by the entire Senate. With Senator Scott Brown already sworn in as the 41st Republican, there is a real possibility that Becker's confirmation could be blocked by a filibuster. If that were to happen, Senate Majority Leader Harry Reid said the Obama Administration may use a recess appointment to get Becker on the NLRB, which would not require Senate approval.
Sales rep falls within FLSA's "administrative" exemption because of independent strategic planning responsibilities. - ELINFONET.com - February 8, 2010
Under the Fair Labor Standards Act (FLSA), employees who work more than 40 hours a week are entitled to overtime pay unless they fall under one of the Acts enumerated exemptions. The 3d U.S. Circuit Court of Appeal found that a Johnson &Johnson sales representative fell within the administrative exemption, based upon that persons high level of planning and foresight, along with her exercise of discretion and independent judgment with respect to matters of significance and, therefore, was not entitled to overtime pay. Smith v. Johnson &Johnson, 3d Cir., No. 09-1223, February 2, 2010.
Employers Need To Brace For More Changes In 2010. - ELINFONET.com - February 8, 2010
Although more than 40 different labor and employment law bills were proposed in 2009, Congress acted on very few of them. In 2010, the story could be quite different - especially if Congress can pass health care reform legislation early in the year. At least seven areas of labor and employment law have great potential to be "hot" this year.
Utah amends rule on exceptions to quarterly withholding requirement - Wolters Kluwer - February 8, 2010
SEC Adopts New Rules for Enhanced Compensation and Corporate Governance Disclosure. - ELINFONET.com - January 29, 2010
On December 16, 2009, in response to the recent demand by investors for increased transparency and corporate accountability, the Securities and Exchange Commission approved new rules requiring enhanced proxy disclosure.
SOX Whistleblowers Entitled to Restart Cases in Federal Court, Fourth Circuit Confirms. - ELINFONET.com - January 29, 2010
Following a decision of the federal appeals court in Richmond, employers may have to expect to defend against Sarbanes-Oxley Act (SOX) whistleblower claims at the federal court level even after they have done so through trial at the administrative level. In a matter of first impression, the appeals court has clarified that SOX whistleblower claimants are entitled to de novo review (a fresh hearing on their claim) in federal district court if the Department of Labor (DOL) has not issued a final decision on the claim within the 180-day statutory period allotted for such action.
Tax Court: Settlement Payment for Workplace Stress that Exacerbated Physical Condition Not Taxable Income - ELINFONET.com - January 29, 2010
In Domeny v. Commissioner, the U.S. Tax Court held that an employee's settlement payment for allegations that work-related stress exacerbated a physical condition was excludable from taxable income under Internal Revenue Code (IRC) section 104(a)(2).2
Congress Extends COBRA Subsidy to HelpWorkers (pdf). - ELINFONET.com - January 29, 2010
Congress gave recession weary familiessome good news just before its Decemberrecess. In a move designed to help familiesretain their employer sponsored insurance,Congress extended last years COBRA subsidy. The news couldnt have come at a better time for families looking at the looming December 31 cutoff for the subsidy.
California supplemental wage rates increased - Wolters Kluwer - January 29, 2010
IRS to Launch Four Employment Tax Initiatives. - ELINFONET.com - January 25, 2010
The Internal Revenue Service will begin its first Employment Tax National Research Project since 1984. This study will involve the audit of 6,000 companies and will be completed within three years. IRS Chief of Employment Tax Operations, John Tuzynski, has announced that the Service will be focusing on four employment tax compliance initiatives in 2010: 1) worker classification; 2) tip reporting compensation; 3) officer compensation; and 4) fringe benefits.
Adverse employment action based on gender-related non-conforming behavior and appearance is impermissible. - ELINFONET.com - January 25, 2010
Under Title VII, an unlawful employment practice is established when an employee demonstrates that gender is a motivating factor for an adverse employment action. Under that analysis, the 8th U.S. Circuit Court of Appeals has upheld the Title VII claims of a female hotel desk clerk who was fired after a company decision-maker complained that the employee lacked the pretty and Midwestern girl look desirable in a front desk employee.
IRS to hold hearing on physical injury/sickness proposed regs - Wolters Kluwer - January 25, 2010
Ignorance of Blog Law No Excuse. - ELINFONET.com - December 29, 2009
Blogs are booming. Employees are now using these Internet diaries to broadcast information and opinions worldwide. Inevitably, some of those employees will post hostile, false, or confidential information about their employers and fellow employees.
MEET GINA: A FAQ ON THE NEW GENETIC INFORMATION NON-DISCRIMINATION ACT (GINA). - ELINFONET.com - December 29, 2009
Congress has done it again. The new Genetic Information Nondiscrimination Act ("GINA") prohibits discrimination against employees and job applicants on the basis of "genetic information". This law was signed into law by President Bush on May 21, 2008 and became effective on November 21, 2009. We have prepared this FAQ to familiarize you with the new law and the many obligations it imposes on employers.
New York Governor signs amnesty measure - Wolters Kluwer - December 21, 2009
Standard mileage rates released for 2010 - Wolters Kluwer - December 8, 2009
ICE Steps Up I-9 Audit Activity in FY 2010. - ELINFONET.com - December 8, 2009
The Immigration and Customs Enforcement agency, the enforcement arm of the U.S. Department of Homeland Security, announced in November that it had issued I-9 audit notices to 1,000 businesses. ICE says it is targeting employers that are associated with critical infrastructure and public safety and national security, but these limitations appear to be very broadly drawn.
Minnesota updates electronic payment guidelines - Wolters Kluwer - November 13, 2009
H-1B and L-1 Employers Should Prepare For Surprise Visit from USCIS. - ELINFONET.com - November 13, 2009
Employers with foreign national employees working under H-1B and L-1 nonimmigrant visas should be prepared to receive an unannounced visit in the coming months from the U.S. Citizenship and Immigration Services' (USCIS) Office of Fraud Detection and National Security and Records Verification (FDNS). Over the summer, USCIS had announced it would begin using contract inspectors to perform thousands of "random," on-site inspections of H-1B and L-1 employers to identify fraudulently filed H-1B and L-1 petitions. The fraud detection program is funded through the mandatory $500 "anti-fraud" fee paid by employers to USCIS when sponsoring an H-1B or L-1 employee. The purpose behind the visit is to verify that the petitioning employer is a legitimate, operating business and that the H-1B or L-1 employee is an actual employee working at the job location in the position indicated on the underlying visa petition.
USCIS Plans Surge in H-1B Worksite Inspections. - ELINFONET.com - November 13, 2009
The U.S Citizenship and Immigration Service (USCIS) has commenced an investigation initiative to increase dramatically the number of worksite inspections of the employment of H-1B foreign workers. H-1B visas are commonly obtained by U.S. companies in order to employ skilled foreign workers in specialty occupations. The on-site inspections will focus on employers compliance with the employment terms of their foreign workers immigration petitions.
IRS may extend unused PTO contributions to 403(b) plans - Wolters Kluwer - November 6, 2009
Avoiding Social-Networking Snafus. - ELINFONET.com - November 6, 2009
On September 15, 2009, Facebook announced that it served 300 million users worldwide. By comparison, on October 1, 2009, the United States Census Bureau's website indicated that the population of the United States was approximately 307.5 million.
Staffing Companies Face Potential Exposure for Interview Time. - ELINFONET.com - November 6, 2009
In a putative class action pending in the federal court for the Northern District of California, Sullivan v. Kelly Services, Inc. (Case No. C 08-3893 CW), Judge Claudia Wilken, ruling on cross motions for summary judgment, has held that the time spent interviewing by a Kelly Services employee seeking temporary work assignments with Kelly Services' clients is compensable under California law. However, Judge Wilken also ruled that the time spent preparing for and commuting to the client interviews was not compensable, nor was Kelly Services required to reimburse the employees for expenses incurred in attending the interviews.
Swine Flu Threat Good For Unions? - ELINFONET.com - November 6, 2009
Using scare tactics to drum up fear has long been used by unions to generate unhappy employees, and to provide a good environment for unionization. Some unions are now using the H1N1 virus, or swine flu, to create controversy, rather than unifying and assisting hospitals and other industry employers in preparing for a possible pandemic. Finding a topic to exploit with workers is nothing new, and using a topic that scares many and can create a panic is just icing on the cake.
Louisiana revises withholding tax regulations - Wolters Kluwer - October 30, 2009
Employee Who E-Mailed Company Documents to Home Computer Did Not Violate Computer Hacker Laws. - ELINFONET.com - October 29, 2009
The Ninth Circuit recently issued an opinion that demonstrates the importance of implementing clear computer access policies and ensuring that former employees' passwords are deactivated after their employment ends. In LVRC Holdings v. Brekka (9th Cir. Sept. 15. 2009), the court held that an employee who e-mailed company documents to his home computer did not violate the Computer Fraud and Abuse Act (CFAA).<p><a href="http://feedads.g.doubleclick.net/~a/O-M7sA6M3IsydukbKlB88O-3loE/0/da"><img src="http://feedads.g.doubleclick.net/~a/O-M7sA6M3IsydukbKlB88O-3loE/0/di" border="0" ismap="true"></img></a><br/><a href="http://feedads.g.doubleclick.net/~a/O-M7sA6M3IsydukbKlB88O-3loE/1/da"><img src="http://feedads.g.doubleclick.net/~a/O-M7sA6M3IsydukbKlB88O-3loE/1/di" border="0" ismap="true"></img></a></p><img src="http://feeds.feedburner.com/~r/EmploymentLawArticles/~4/FZXttPOh3OM" height="1" width="1"/>
Use of Independent Contractors May Create Unexpected Liability. - ELINFONET.com - October 29, 2009
With a struggling economy, many businesses may be tempted to classify their workers as independent contractors rather than employees because of the benefits this classification provides to employers. For example, many federal antidiscrimination laws do not apply to independent contractors, since they only cover "employees." Additionally, a company may be shielded from certain other types of liability to which it would be subject if the individual was an employee.<p><a href="http://feedads.g.doubleclick.net/~a/z7DTxq4x4r21LI6Db85XECXDNAI/0/da"><img src="http://feedads.g.doubleclick.net/~a/z7DTxq4x4r21LI6Db85XECXDNAI/0/di" border="0" ismap="true"></img></a><br/><a href="http://feedads.g.doubleclick.net/~a/z7DTxq4x4r21LI6Db85XECXDNAI/1/da"><img src="http://feedads.g.doubleclick.net/~a/z7DTxq4x4r21LI6Db85XECXDNAI/1/di" border="0" ismap="true"></img></a></p><img src="http://feeds.feedburner.com/~r/EmploymentLawArticles/~4/mb_u-OyXkvU" height="1" width="1"/>
House passes FUTA extension; new-hire reporting - Wolters Kluwer - September 29, 2009
Maryland announces shut-down days - Wolters Kluwer - September 21, 2009
District of Columbia enacts tax amnesty, EFT changes - Wolters Kluwer - September 11, 2009
A Flu Update: Proactive Employer Preparations in Advance of a Potential Pandemic. - ELINFONET.com - September 11, 2009
Government health officials predict millions of Americans will contract the novel H1N1 flu virus, commonly called the Swine Flu. No business will be immune from the effects of this virus. Employers should prepare for the impact of a pandemic on the workplace with a sense of urgency. Proper planning for this serious employment challenge will be essential to protect the health of employees while avoiding disruption of operations.
U.S. Supreme Court Weighs In on Employment Law Developments. - ELINFONET.com - September 11, 2009
Employers and their attorneys have been hard-pressed to keep up with rapid changes and developments in employment law in 2009. The U.S. Supreme Court has, for its part, issued a number of important decisions in 2009 that will affect the administration and direction of discrimination challenges and lawsuits. The decisions are discussed below.
New Mexico interest rates remain the same through fourth quarter - Wolters Kluwer - August 31, 2009
APA offers tips for correcting an employment tax return - Wolters Kluwer - August 26, 2009
An Employment Law Guide for Federal Contractors in the Wake of the American Recovery and Reinvestment Act of 2009. - ELINFONET.com - August 26, 2009
For current and prospective federal contractors, the American Recovery and Reinvestment Act of 2009, also known as the "Stimulus Package," offers significant economic opportunity amid the current recession. Yet, acceptance of stimulus funds will require significant compliance with employment laws related to federal contracting, especially in light of the government's renewed focus on enforcement and oversight. Thus, this Report is designed to provide employers with a one-of-a-kind comprehensive compliance guide of the various employment laws.
NLRB UPDATE: Key Precedents Likely to Fall Under Liebman Board. - ELINFONET.com - August 26, 2009
Earlier this year, Ford &Harrison began our series NLRB Update, analyzing 10 critical decisions issued by the Bush-appointed National Labor Relations Board ("NLRB" or "Board") that likely will be overturned in the next few years if reconsidered by an Obama-appointed Board now chaired by Wilma Liebman. Member Liebman's new position as Board Chair is particularly important, as she issued dissents in most of the critical pro-employer decisions issued under the Bush-era labor Board, challenging the reasoning and conclusions reached by the Board majority. Careful analysis of Liebman's dissenting opinions in these major decisions provides a legal roadmap charting the likely course the Liebman Board will take if it is able to reconsider these issues.
IRS issues electronic/magnetic media specs for 1099s - Wolters Kluwer - July 23, 2009
Florida allows use of payroll cards for payment of wages - Wolters Kluwer - July 23, 2009
Colorado amends law on misclassification of employees - Wolters Kluwer - July 23, 2009
New Jersey spending plan affects income tax rates - Wolters Kluwer - July 23, 2009
Delaware tax rate increase enacted - Wolters Kluwer - July 23, 2009
California publication discusses nonwage withholding - Wolters Kluwer - July 23, 2009
IRS requests comments on ATIP - Wolters Kluwer - July 23, 2009
DHS to rescind no-match rule - Wolters Kluwer - July 23, 2009
Louisiana sets dates for tax amnesty program - Wolters Kluwer - July 23, 2009
Federal minimum wage increases to $7.25 an hour July 24; State wage rates tied to federal rate will also increase - Wolters Kluwer - July 23, 2009
Alaska Governor signs minimum wage bill into law - Wolters Kluwer - July 23, 2009
New Jersey issues new withholding tables - Wolters Kluwer - July 23, 2009
Compliance Audits and Worksite Investigations on the Increase in the United States (pdf). - ELINFONET.com - July 23, 2009
With the inauguration of a new President, Americans wondered what the Obamaadministration would do regarding the very badly broken immigration system in theUnited States. Would large work force raids continue? Would the estimated twelvemillion undocumented workers continue to be apprehended one by one and put intodetention facilities, as they had in increasing numbers during the Bush administration?Or would this new administration push first for comprehensive immigration reform thatincludes a methodology for making undocumented workers legal? In early summer,2009, the answer came when both the administration and Congress moved aggressivelyto focus on increased immigration enforcement in the workplace, with Immigration andCustoms Enforcement (ICE) announcing that it would be auditing an unprecedentednumber of businesses. This renewed focus on compliance is occurring in advance ofimmigration reform, which means that employers in certain vulnerable sectors will be atrisk of losing significant portions of their workforce. Additionally, ALL employers havenow been forced to realize the critical need for taking immigration compliance seriously.
Federal Minimum Wage Rate Increases on July 24, 2009. - ELINFONET.com - July 23, 2009
This is a reminder that, effective this Friday, July 24, 2009, the federal minimum wage rate for covered non-exempt employees will increase from $6.55 per hour to $7.25 per hour. This is the third and final increase required by the 2007 Fair Minimum Wage Act, which amended the federal Fair Labor Standards Act (FLSA).
EFCA Update: Expedited Election to Replace "Card Check" as Senators Broker Labor Law Compromise. - ELINFONET.com - July 23, 2009
The Senate plans to drop the card check provision from the Employee Free Choice Act (EFCA), a bill that seeks to alter the landscape of American labor law by making it easier for unions to organize workers, according to late reports from Washington, D.C. Despite a seemingly filibuster proof Democratic Senate majority 60 of the 100 Senate seats a handful of Democratic senators announced recently that they would not support EFCA as initially proposed because the card check provision effectively eliminated workers rights to vote by secret ballot on unionization. At least one of the dissenting Democrats, Senator Arlen Specter, while still a Republican, also indicated dissatisfaction with the mandatory arbitration provisions of the proposed legislation.
Recent Legislation and Regulations Require Changes to Health and Welfare Benefit Plans. - ELINFONET.com - July 23, 2009
Congress and federal regulatory agencies have been busy enacting legislation and proffering guidance which implements many new requirements for group health and welfare benefit plans. Many of the changes will require thoughtful action on the part of administrators and sponsors of group health and welfare benefit plans.
New Federal Minimum Wage Set to Take Effect July 24. - ELINFONET.com - July 23, 2009
On July 24th, the federal minimum wage will increase from $6.55 an hour to $7.25 an hour, an increase of 10.7%. The impact on employers will be greatest in 29 states that currently have minimum wage requirements below the new federal minimum. Seven states already have laws mandating $7.25 minimum hourly pay, while 14 states and Washington, D.C., exceed the new minimum. Employers are required to pay whichever is the highest: Federal or state.
Companies Seeking Stimulus Funds Should Expect a More Aggressive OFCCP. - ELINFONET.com - July 23, 2009
As part of the Obama administration's commitment to accountability in spending under the American Recovery and Reinvestment Act (ARRA), the federal Office of Federal Contract Compliance Programs (OFCCP) will be tracking its ARRA-related and non-ARRA-related enforcement activities separately and aggressively auditing recipients of ARRA funds.
Minimum Wage goes to $7.25 on 7/24. - ELINFONET.com - July 23, 2009
On Friday, July 24, the last stage of the "phased-in" minimum wage will go into effect, bringing the federal minimum wage to $7.25 an hour.
Employee Free Choice Act Compromise Gains Momentum. - ELINFONET.com - July 23, 2009
While healthcare reform, the economy, and the confirmation hearings for Supreme Court Nominee Sonia Sotomayor have dominated the news, labor unions, with a cadre of supporters in the U.S. Senate, have been quietly working on a compromise to steer labor's number one legislative agenda through the Senate.
Treasury Proposes Legislation on "Say-on-Pay" and Compensation Committee Independence. - ELINFONET.com - July 23, 2009
On July 16, 2009, the U.S. Department of the Treasury (Treasury) presented to Congress two separate pieces of proposed legislation related to executive compensation: a shareholder "say-on-pay" proposal and a proposal designed to ensure that compensation committees of corporate boards of directors are independent. These two proposals are part of the Investor Protection Act of 2009 and if adopted would be implemented through rulemaking by the Securities and Exchange Commission (SEC). We will monitor this as it proceeds through Congress and present the following summary of Treasury's proposals
America's Affordable Health Choices Act of 2009Proposed Revisions to the Internal Revenue Code. - ELINFONET.com - July 23, 2009
The Americas Affordable Health Choices Act of 2009 (H.R. 3200) (the Bill) was introduced jointly by the House of Representatives Energy &Commerce, Education &Labor, and Ways &Means Committees on July 14, 2009. The Bill was subsequently marked up by Chairman Rangel of the Ways &Means Committee on July 15, 2009. The Bills stated purpose is to provide affordable, quality health care for all Americans and reduce the growth in health care spending. While our Healthcare Team has highlighted the Bills significant proposed changes that would directly affect healthcare providers in the July 23, 2009, issue of the Health Law Update, this Alert is meant to summarize only the potential revisions to the Internal Revenue Code (the Code) which were proposed in order to help fund the many healthcare reform measures.
Compensation Philosophies for Employees with Multilingual Skills - Toolbox for HR - July 23, 2009
The Corporate Leadership Council researched if other member organizations pay a differential for employees with multilingual capabilities. The key questions they asked were: Do organizations compensate employees for additional ...
Overview of the Business Case for the Use of Total Compensation Statements - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research on the benefits of using total compensation statements to communicate an employee's value to the company. The key questions examined were: What information do companies provide ...
Computing Geographic Compensation Differentials - Toolbox for HR - July 23, 2009
The Corporate Leadership Council explored the use of geographic compensation differentials at companies with multiple locations in the US. This brief describes the factors used to determine these differentials, noting the ...
Deciding on Compensation Models - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research to find out how companies determine compensation structures. The key questions they examined were: How do companies decide on grading or alternative structures for compensation? ...
Compensation Committee Meeting Attendees - Toolbox for HR - July 23, 2009
The General Counsel Roundtable surveyed ten publicly traded companies regarding the type and number of attendees in compensation committee meetings. This document contains the findings from the Roundtableâs research.
Communicating Salary Ranges to Employees - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research in other companies' practices of communicating salary ranges to employees. The key questions examined were: Do organizations communicate/share salary ranges with employees? What ...
Total Rewards Philosophy Components and Statements - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research on developing a total rewards philosophy statement. The key questions they examined were: What is the definition of a company's total rewards? What are the typical components of ...
Benchmarking Reward and Recognition Programs - Toolbox for HR - July 23, 2009
An effective reward and recognition (R&R) program is a critical part of a compelling total rewards offering that engages employees and drives business outcomes. Using data from 27 organizations, this report presents the ...
Guidelines for Implementing Compensation Changes - Toolbox for HR - July 23, 2009
This brief, prepared by the Corporate Leadership Council, provides guidelines, tips and examples for preparing for, communicating, and implementing compensation changes.
Expatriate Policies - Toolbox for HR - July 23, 2009
This project describes key expatriate statistics, including duration of assignments, number of expatriates per company, rationale for assignments, and expatriate management. It also provides an overview of assistance typically ...
Facilitating Effective Expatriate Management - Toolbox for HR - July 23, 2009
As the responsibilities of individuals tasked with expatriate management are expanding, The Corporate Leadership Council conducted research on effective expatriate management. Key questions examined were: How do companies ...
Elements of Global Compensation Philosophies at Small Organizations - Toolbox for HR - July 23, 2009
The Corporate Leadership Council researched how small, but global organizations, were approaching compensation across their global locations. The key questions examined were: What are the business drivers for global compensation ...
Managing Global Compensation - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research on managing compensation on a global basis. The key questions examined were: What are companies' administrative approaches to global compensation? What compensation ...
Compensation Trends in China - Toolbox for HR - July 23, 2009
The levels of salary increases in China differ across industries, locations, and job types. Within China, employees in tier I cities (e.g., Beijing, Shanghai, Guangzhou) generally earn higher wages compared to those in the tier ...
Trends in Compensation Administration Policies - Toolbox for HR - July 23, 2009
The Corporate Leadership Council researched trends in compensation administration policies. The key questions answered were: How centralized is compensation policy administration at companies? Do companies plan to change their ...
Trends in Overtime Pay Practices for First and Second Line Supervisors - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted a survey on trends in overtime pay practices for first and second line supervisors. This brief examines the following two key questions: What are the drivers behind offering and not ...
Strategies in Global Job Leveling - Toolbox for HR - July 23, 2009
The Corporate Leadership Council conducted research on what strategies and factors global companies use to level jobs around the world. The key questions examined were: For what reasons do companies implement global job leveling ...
Job Titling Practices at Utilities Companies - Toolbox for HR - July 23, 2009
The Corporate Leadership Council studied job titling practices at utility companies. The key questions they answered were: How do companies classify senior-level positions? What factors govern a company's job titling philosophy? ...
Leveraging Total Rewards to Attract and Retain In-Store Employees - Toolbox for HR - July 23, 2009
Within the retail and hospitality industries, organizational practices for using total rewards to address the acute challenges of attracting and retaining in-store employees differ widely. Many organizations determine the most ...
Expatriate Policy Items for Europe, Asia, and Canada - Toolbox for HR - July 23, 2009
The Corporate Leadership Council was interested in benchmarking expatriate policies. Key questions included: Who administers expatriate policies? Do companies provide a COLA and, if so, what market basket of items are included? Do ...
Expatriate Compensation and Benefits Policies - Toolbox for HR - July 23, 2009
This Benefits Roundtable policy brief examines expatriate compensation and benefits, focusing on housing, education, relocation, hardship, home leave, and repatriation allowance calculation and administration at seven profiled ...
Creative Relocation to High Cost of Living Areas - Toolbox for HR - July 23, 2009
The Corporate Leadership Council was interested in learning about creative strategies companies in high cost of living areas use to attract, retain, and move talent. Key questions included: What benefits do companies provide when ...
Manager Pay Communication Guidebooks - Toolbox for HR - July 23, 2009
The Compensation Roundtable's Manager Pay Communication Guidebooks offer off-the-shelf resources to help organizations improve manager pay communication effectiveness. These guidebooks assist in building manager pay knowledge, ...
Compensation Effectiveness Diagnostic - Toolbox for HR - July 23, 2009
The Compensation Roundtable's Compensation Effectiveness Diagnostic assesses areas of relative strength and opportunities for improvement, focusing on your organization's current pay system design, communications, and ...

