Are you hiring new employees? If you live in Arizona, Colorado, Georgia, Idaho, Minnesota, Missouri, Mississippi North Carolina, Nebraska, Oklahoma, Rhode Island, South Carolina, Tennessee, Utah or Virginia you are required to use e-verify as part of your hiring process. In addition Arkansas, Hawaii, Iowa, Illinois, Michigan, New Hampshire, Nevada, Pennsylvania, Texas, Washington and West Virginia have pending e-verify legislation. The US Supreme Court recently upheld Arizona’s law, which imposes harsh penalties on Arizona employers who knowingly hire undocumented workers [Chamber of Commerce v. Whiting No. 09–115], so there is no longer a question of whether or not you should if your state requires it. (more…)
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E-Verify Overview: Which States? How To?
Monday, June 27th, 2011New NLRB Poster Requirement May Be Coming
Tuesday, December 21st, 2010The National Labor Relations Board (NLRB) announced that most private employers may soon have to display a poster in their work places that informs employees of their right to form and/or join a union. At the moment it is a proposed ruling, which is undergoing a 60-day comment period.
IF the proposed ruling goes into effect after the comment period, failure to display the poster would be treated as an “unfair labor practice.” In general, it would be treated as evidence of unfair labor practices if a case is initiated against an employer. It does not generate enforcement action on its own. The poster would be available or it could be downloaded for free from the NLRB. If a significant number of employees do not speak English the employer would be required to display a poster in their language. If an employer normally electronically conveys posters, and electronic version would be required in addition to the physical one in the workplace.
The National Labor Relations Act applies to most private employers as the threshhold number of employees is 1. The Act does not apply to workers who are covered by the Railway Labor Act, agricultural employees, domestic employees, supervisors, federal, state or local government workers, independent contractors and some close relatives of individual employers.
If you would like to read more about poster requirements, especially as they relate to Arizona employers, please check out http://artandbusinessconsulting.com/arizona-employer-requirements.htm#AZ_Employer_Information. The information presented on this page is not all inclusive, nor does it provide, nor is it intended to provide complete or full description, discussion, or analysis of any law, topic, or issue. ABC strongly advises businesses to comply with all employment laws that they are subject to, and consult with an employment lawyer or other employment law specialist when necessary — ABC is not engage to practice law, nor is ABC an HR Specialist.
As always, small business services and taxation are our business. If you need help Please give Art & Business Consulting a call. We would love to engage you as a client.
The usual disclaimers: Although ABC has made every effort to insure the accuracy of Taxes, Tips and Tools, misinformation, disinformation, changes, mistakes, typos and hackers happen, therefore Art & Business Consulting LLC takes no responsibility for any action taken or results based on the information supplied here in. The content of this blog generally applies to business and individual taxation in the United States of America. Internal Revenue Service Circular 230 Disclosure: As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any plan or arrangement address herein. Art & Business Consulting LLC currently does not have a certified public accountant, human resource specialist, certified financial planner or an attorney on staff; this information is purely for educational purposes and not to be construed as legal or financial advice. Art & Business Consulting LLC and its employees, members and associates are not engage to practice law; you always should discuss legal matters with your attorney before talking to anyone else.
Time-off For Voting — Rules For All 50 States
Friday, October 29th, 2010This article comes from Source TheHRSpecialist.com and was dated 10/26/2010. Normally this list is part of their premium content, but they “unlocked” it for a short period of time. Art & Business Consulting LLC (we, our) is not affiliated with TheHRSpecialist.com (they, them, their) nor are we specifically endorsing TheHRSpecialist.com, but we are crediting them as the source of this timely information. We have left their promotional blurb intact — if you follow their links with in their article you will be taken to sites outside of ArtandBusinessConsulting.com and you will be subject to their policies not ours; we do not have any idea what those policies might be. Furthermore any agreements entered into by following their links are between you and TheHRSpecialist.com and their affiliates — those agreements are NOT with Art & Business Consulting LLC or our affiliates.
“State-by-State Guide to Voting Leave Laws 10/26/2010
“(Editor’s note: This article has been unlocked until Nov. 4, 2010. For a free 30-day trial to our online HR Specialist Premium Plus service, click here.)
When polls open nationwide next Tuesday for the 2010 mid-term elections, chances are, some of your employees will want to take part of the day off to cast their ballots. Must you let them?
No federal law requires employers to grant leave for the purpose of voting. However, most states have laws that do.
Many specifically address situations in which an employee’s work hours do not permit sufficient time to vote during the hours polls are open.
See below for a full state-by-state rundown of voting leave laws. Remember that flexibility can be the key when it comes to encouraging employees to vote. While your state law may not mandate paid time off, there’s nothing that prohibits you from implementing a voting policy that offers your employees greater flexibility or privileges than what the law requires.
What do most state voting laws require? In many states, the following rules generally apply:
- If polls are open two or three hours before or after employees’ normal work hours, the employer is not obligated to provide time off to vote.
- Employers may require that employees provide written requests for time off to vote.
- Employers may designate when time off will be permitted for employees to vote.
- Employers may not include lunch periods as part of the voting time off permitted.
- Employees may be required to provide proof they voted to receive paid leave.
- Employees may not be disciplined or retaliated against for taking time off to vote.
State Voting Leave Requirements
Alabama-§ 17–1-5-Employees can have up to one hour if they give their employer reasonable notice; employer may designate the time when employee can leave to vote; if the employee’s shift starts two hours after the polls open or ends one hour before the polls close, the employer does not have to give leave.
Alaska-§ 15.56.100-Employer must give paid time unless the employee has two consecutive hours before or after work to vote; no notice is required.
Arizona-§ 16–402-Employer must give paid time unless the employee has three consecutive hours before or after work to vote; employee must give one-day notice; employer can choose when employee leaves to vote.
Arkansas-§ 7–1-102-Employer should arrange employee’s work schedule so employee has time to vote.
California–Election Code § 14000–14003-Employer must allow time unless employee has two hours before or after shift to vote; employee must give two working days’ notice.
Colorado-§1–13-719-Employer must give up to two paid hours to vote if the employee does not have three consecutive hours to vote. Connecticut-No law requiring employee time off to vote.
Delaware–15 Del. Code § 4709-If the employee has vacation time and the employer is not in critical need of the employee, the employer shall not deprive the employee of the time off.
District of Columbia-No law requiring employee time off to vote.
Florida-§ 104.081-Employer cannot fire an employee for voting; otherwise, no law requiring time off.
Georgia-§ 21–2-404-Employees can take up to two hours’ paid leave; employer can decide when employee can leave to vote.
Hawaii-§ 11–95-Employees can have up to two paid hours, unless the employee has two consecutive hours to vote outside work hours; employee must show proof to be paid. Idaho-No law requiring employee time off to vote.
Illinois–10 I.L.C.S. § 5/17–15-Employees can have up to two hours’ unpaid leave; employees must give one-day notice; employer can decide when employee may leave to vote.
Indiana-No law requiring employee time off to vote.
Iowa-§49.109-Employee may have paid leave, unless employee has three consecutive hours to vote outside work; employee must give written notice; employer can designate time employee can leave to vote.
Kansas-§ 25–418-Employee can have up to two hours’ paid leave, unless the employee has two consecutive hours to vote outside work hours; employer may choose the time employee may leave to vote.
Kentucky-§ 118.035-Employee may have a “reasonable time” up to four hours unpaid to vote; employee must give one-day notice; employer may designate when employee may take leave to vote; employer may punish employee who takes leave but does not vote.
Louisiana-§ 23:961–No law requiring employee time off to vote. An employer with more than
20 employees cannot forbid their participation in politics.
Maine-No law requiring employee time off to vote.
Maryland–3 § 10–315-Employee may have two hours’ paid leave; employee must provide proof he or she voted to receive pay for time.
Massachusetts–Gen. Laws ch. 149 § 178-Employees in manufacturing, mechanical or mercantile jobs may apply for leave in the first two hours polls are open.
Michigan-No law requiring employee time off to vote.
Minnesota-§ 204C.04-Employee may have paid time off to vote in the morning.
Mississippi- No law requiring employee time off to vote.
Missouri-§ 115.639-Employees may have up to three paid hours to vote, unless the employee has three consecutive hours outside work to vote; the employee must vote to be paid for time; employer can designate the time employee may leave to vote.
Montana-No law requiring employee time off to vote.
Nebraska-§ 32–922-Employee may have two paid hours, unless employee has two consecutive hours outside of work to vote; employee must give notice; employer may designate when employee may leave to vote.
Nevada-§ 293.463-Employee may take paid leave to vote if it is not practical to vote before or after work; employee must give notice; if the employee lives less than two miles from the polling place, the employee may have one hour; if the employee lives between two and 10 miles from the polling place, he or she may have two hours; if the employee lives more than 10 miles from the polling place, he or she may have three hours.
New Hampshire-No law requiring employee time off to vote.
New Jersey-No law requiring employee time off to vote.
New Mexico-§ 1–12-42-Employee may have up to two hours, unless shift begins more than two hours after polls open or ends more than three hours before polls close.
New York–N.Y. Elec. Law § 3–110-If employee does not have sufficient time to vote, he or she may take up to two paid hours, unless he or she has four consecutive non-work hours prior to or after shift when polls are open; employee must give notice of at least two days, but not more than 10 days, before the election; employers must post notice of these provisions not less than 10 working days before the election.
North Carolina-No law requiring employee time off to vote.
North Dakota–N.D. Cent. Code § 16.1–1-02.1-Encourages employers to allow employees time off to vote if regularly scheduled to work while polls are open.
Ohio-§ 3599.06-Employee allowed “reasonable amount of time” to vote.
Oklahoma–title 26 § 7–101-Employee may have up to two hours, or more if employee lives far away from polling place, unless employee’s shift starts more than three hours after polls open or ends more than three hours before polls close; employee must give one-day notice; employer may designate time employee may leave to vote.
Oregon-No law requiring employee time off to vote.
Pennsylvania-No law requiring employee time off to vote.
Rhode Island-No law requiring employee time off to vote.
South Carolina–No law requiring employee time off to vote. South Dakota-§ 12–3-5-Employee may take up to two paid hours, unless employee has two consecutive non-working hours; employer may designate when employee leaves to vote.
Tennessee-§ 2–1-106-Employee is allowed a reasonable time up to three hours, unless shift starts three hours after the polls open or shift ends three hours before polls close; notice must be given by 12 p.m. the day prior to the election.
Texas-§ 276.004-Employer may not refuse to allow employee time to vote, although no time limit is specified, unless employee has two consecutive hours of non-work time while polls are open.
Utah-§ 20A-3–103-Employee may take up to two hours at the beginning or end of his or her shift, unless employee has three consecutive non-work hours; employee must give notice; employer can decide when time taken to vote.
Vermont-No law requiring employee time off to vote.
Virginia-No law requiring employee time off to vote. § 24.2–118.1-Employers may not fire or charge sick or vacation leave for employees who serve as election officers, provided the employees gave reasonable notice.
Washington-§ 49.28.120-Employer must arrange employee’s schedule to allow sufficient time to vote, unless employee has two consecutive non-work hours while polls are open.
West Virginia-§ 3–1-42-Employee may have up to three paid hours to vote, unless employee has three consecutive non-work hours while polls are open; leave is paid only if employee votes; employee must give three days’ notice. If the employee works in essential government, health, hospital, transportation, communication services, or is in an industry requiring continuous operations, the employer may specify the time off for an employee to vote.
Wisconsin-§ 6.76-Employee may have up to three unpaid hours; employee must give notice; employer may designate when employee may take leave. Wyoming-§ 22–2-111-Employee may have one-hour paid leave, unless employee has three consecutive non-work hours while polls are open; leave is paid only if employee votes.”
As always, small business services and taxation are our business. If you need help Please give Art & Business Consulting a call. We would love to engage you as a client.
The usual disclaimers: Although ABC has made every effort to insure the accuracy of Taxes, Tips and Tools, misinformation, disinformation, changes, mistakes, typos and hackers happen, therefore Art & Business Consulting LLC takes no responsibility for any action taken or results based on the information supplied here in. The content of this blog generally applies to business and individual taxation in the United States of America. Internal Revenue Service Circular 230 Disclosure: As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any plan or arrangement address herein. Art & Business Consulting LLC currently does not have a certified public accountant, human resource specialist, certified financial planner or an attorney on staff; this information is purely for educational purposes and not to be construed as legal or financial advice. Art & Business Consulting LLC and its employees, members and associates are not engage to practice law; you always should discuss legal matters with your attorney before talking to anyone else.
Make Sure Withholding Orders Come From Official Enforcement Agency
Tuesday, August 24th, 2010Some scams rely on people not check official looking correspondence.
You are probably familiar with phishing scams where one receives an email from Paypal, eBay, Bank, Credit Union, even the IRS, complete with logos and links saying your account is suspended or something similar until you complete an account review-clicking on the link in the email takes you to a scammer site where they ask you for your personal information to rip you off. What you may not be aware of is similar scams occur by snail mail as well. Mail Fraud has been around a lot longer than the internet.
Recently a group calling themselves Child Support Services of Atlanta, Inc. (CSS) set up a scam in Georgia. According to the United States Postal Service (USPS) in a complaint filed with the court in USPS v. CSS No. 7–09-/cv-11(WLS) (M.D Ga 9–16-09),
- CSS claimed affiliation with the Georgia state agency.
- CSS sent documents to noncustodial parents that looked like they were from the Georgia Court.
- CSS forged correspondence to state child support collection entities.
- CSS terminated custodial and noncustodial parents affiliation with the Georgia Office of Child Support Services.
- CSS threatened noncustodial parents with wage orders, arrest, license suspension and wage garnishment.
The boldness of this scam is breathtaking. USPS stopped all mail to CSS, marking it Return to Sender Due to Addresee’s Violation of Postal False Representation Law; any mail without a return address was destroyed.
Needless to say not only were individuals caught up in this mail fraud, so were employers who may have received garnishment orders to collect child support from employees who were non custodial parents; they have to pay the child support garnished from employees wages again.
Bottom Line: Whether you are an individual or an employer check out the bone fides of any new official looking correspondence to make sure it really is a valid order.
As always, small business services and taxation are our business. If you need help Please give Art & Business Consulting a call. We would love to engage you as a client.
The usual disclaimers: Although ABC has made every effort to insure the accuracy of Taxes, Tips and Tools, misinformation, disinformation, changes, mistakes, typos and hackers happen, therefore Art & Business Consulting LLC takes no responsibility for any action taken or results based on the information supplied here in. The content of this blog generally applies to business and individual taxation in the United States of America. Internal Revenue Service Circular 230 Disclosure: As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any plan or arrangement address herein. Art & Business Consulting LLC currently does not have a certified public accountant, human resource specialist, certified financial planner or an attorney on staff; this information is purely for educational purposes and not to be construed as legal or financial advice. Art & Business Consulting LLC and its employees, members and associates are not engage to practice law; you always should discuss legal matters with your attorney before talking to anyone else.
To HIRE or not to HIRE?
Sunday, July 11th, 2010The Hiring Incentives to Restore Employment Act (HIRE) was signed in to law by President Obama on March 18, 2010. If an employer hires a worker after February 3, 2010 and before January 1, 2011 and this worker has been out of worker for more than 60 days, the employer is eligible for certain tax credits. Household employees are not eligible for HIRE and neither are business owners or their relatives, but recent graduates and minors are.
- The HIRE tax credit is a 6.2% Social Security Tax break, up to the lesser of 6.2% of the employees wages or $1,000. The employer takes the credit on their payroll tax forms, by reducing the employer portion Social Security to zero for eligible employees.
- Then there is a HIRE Retention Credit which kicks in 2011 if a new employee is retain for 52 weeks and does not see a significant change in pay during the second half the year. It also is the lesser of 6.2% of wages or $1,000.
- Work Opportunity Tax Credit (WOTC) is $40% of the first $6,000 in wages and could be as much as $2,400. Of course WOTC applies to a specific class of individuals who face difficulties getting into the workforce: Welfare recipients, disabled veterans, residents of certain geographic locales, and disconnected youth-so not all new hires will qualify for WOTC, but some might.
- However the HIRE tax credit can not be taken with the WOTC. But the HIRE Retention Credit can be taken with WOTC.
- Finally, if an employer was taking the COBRA assistance credit, because they laid of a given employee, and that employee was laid off for more than the 60-day period, the employer can rehire that employee, who will be eligible for HIRE tax credit too.
If an employer does hire a new employee that qualifies for HIRE and WOTC its probably a good idea to see which tax credit is the most beneficial to them. An employer can elect to bypass HIRE in favor of WOTC. If an employer has already taken HIRE on an employee and decides that WOTC would be a better deal, they need to file an amended employment tax return, 941-x, for each quarter they took the HIRE and repay the social security tax. Once that is done the employer can take WOTC.
More information on the HIRE credit. Employees are to certify that they have not been employed more than 40 hours in the 60 day prior to hire using Form W-11 or comparable document. The 60-day period of unployement must be continuous but can bridge 2009–2010. The document is to be kept in the employer’s files. Electronic versions with electronic signatures are valid. Scanned images of signed paper W-11s are valid. W-11s and equivalent need not be notarized. The W-11 must be signed, completed and in the employer’s hands before the employer can claim the HIRE credit on their form 941. If the employer realizes they have claimed the credit for an ineligible employee they must amend the 941 on which they claimed the credit and pay the tax. Temp agencies are eligible for the credit, so if the temp agency claims the credit for a given employee, the employer can not; employers should negotiate with temp agencies to pass the exemption saving through to them. The credit is only for wages actually paid (not earned) during March 19, 2010 and December 31, 2010.
In other unemployment news, the COBRA subsidy has been expanded to included employees laid off through May 31, 2010 and goes through December 31, 2010. Former employees are still only eligible for 18 months of COBRA assistance, but for newly laid off workers, this subsidy is some good news.
Also the time to close on a home, get an occupancy certificate, and qualify for the Home Buyer’s Credit is extended to August 31, 2010–however the contract still must have been entered into by April 30, 2010.
As always, small business services and taxation are our business. If you need help Please give Art & Business Consulting a call. We would love to engage you as a client.
The usual disclaimers: Although ABC has made every effort to insure the accuracy of Taxes, Tips and Tools, misinformation, disinformation, changes, mistakes, typos and hackers happen, therefore Art & Business Consulting LLC takes no responsibility for any action taken or results based on the information supplied here in. The content of this blog generally applies to business and individual taxation in the United States of America. Internal Revenue Service Circular 230 Disclosure: As provided for in Treasury regulations, advice (if any) relating to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used for the purpose of (1) avoiding penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any plan or arrangement address herein. Art & Business Consulting LLC currently does not have a certified public accountant, human resource specialist, financial plan advisor or an attorney on staff; this information is purely for educational purposes and not to be construed as legal or financial advice. Art & Business Consulting LLC and its employees, members and associates are not engage to practice law; you always should discuss legal matters with your attorney before talking to anyone else.