For those keeping track, there are a number of different (yet somewhat similar) tests agencies and courts use to determine whether a worker is an employee or an independent contractor. For example, there is the Right-to-Control Test that the Internal Revenue Service uses for federal tax purposes, which is not to be confused with the …
Determining Eligibility for the Employer Credit for Paid Family and Medical Leave
Section 45S of the Internal Revenue Code (“Code”), added to the Code by the Tax Cuts and Jobs Act of 2017, establishes a general business credit for an employer who provides paid family and medical leave to qualifying employees. The credit would partially offset the cost of the paid leave, however, it is available only …
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New Ohio Law on Joint Employer Status Limits Franchisors From State Employment Laws
Relevant Background Regarding Joint Employer Status Joint employer status continues to be a major issue at all levels of the debate, including with the National Labor Relations Board (NLRB) and federal and state courts. This is highlighted by the recent conflict that arose in December 2018 with the D.C. Circuit’s decision in Browning-Ferris Industries of …
Sixth Circuit Affirms Attorneys’ Fees for “Enforcement” of Non-Compete Agreement
In a dispute involving a non-compete agreement with three former employees, the U.S. Court of Appeals for the Sixth Circuit recently upheld a district court decision to award attorneys’ fees to the employer even though there was never any final determination of liability with respect to the non-compete agreement. In Kelly Services, Inc. v. De …
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The Sixth Circuit Offers Employers Guidance on the Americans with Disabilities Act’s “Interactive Process”
On November 30, 2018, the United States Court of Appeals for the Sixth Circuit, in a published decision, offered guidance to employers regarding the Americans with Disabilities Act’s (“ADA”) “interactive process” and what conduct may render the employer liable under the ADA. In Brumley v. United Parcel Service, Inc., 909 F.3d 834 (6th Cir. 2018), …
GOVERNMENT SHUTDOWN INCREASING E-VERIFY EMPLOYERS’ I-9 TASKS
As the impasse continues regarding government funding, E-Verify employers are left with an ongoing challenge to keep track of Forms I-9 that they must complete or update timely, but are unable to access their E-Verify accounts to create the required new cases or make necessary modifications or updates. On December 22, 2018, E-Verify became inaccessible …
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Four Things Employers do to Make the Holidays (or Any Time of Year) Happier for Plaintiffs’ Attorneys
Employers want a happy workforce; that’s a given. But there are certain things that employers do to further that goal that might as well be a present tied with a bow for a plaintiff’s attorney after an employment relationship sours. Below are some tips to help avoid making a potential plaintiff’s attorney’s day merrier and …
The IRS Announces Updated Limitations Related to Employer Plans; 401(k) Contribution Limit Increases to $19,000 for 2019
The IRS announced cost of living adjustments affecting dollar limitations for employer plans for tax year 2019. The IRS issued technical guidance detailing these items in Notice 2018-83, in addition to previous guidance in Rev. Proc. 2018-30. Many, but not all, of the limitations will change because the increase in the cost-of-living index met the …
Mid-Term Election Fever: Coming to a Workplace Near You
Mid-term election fever has swept the nation. Both sides of the aisle, as well as independents and libertarians in between, have campaigned harder than ever before for your vote. Smear ads and dramatic media depictions have become the norm, and many of us have become desensitized to the vitriolic turn politics has taken. Here are …
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Buyers Beware: Sixth Circuit Holds That Asset Purchaser Can Be Sued for Predecessor’s Unpaid Pension Liability
In a typical asset sale transaction, the purchaser takes great care to disclaim any responsibility for the seller’s business debts. When the seller is a sponsor of a defined benefit pension plan, this typically includes a disclaimer for any pension liability (e.g., unpaid plan contributions, PBGC premiums, and liability upon plan termination). The purchaser will …