In an unexpected memo from the IRS, the Office of Chief Counsel has concluded that the filing of Affordable Care Act (“ACA”) returns does not start the statute of limitations on the Employer Shared Responsibility Payments (“ESRP”) that may be owed by employers with 50 or more full-time (or equivalent) employees. ESRP is also commonly …
The Affordable Care Act Reporting Requirements Still Loom: Last-Minute Compliance Tips for Paper and Electronic Filers
As we reminded employers back in December, the IRS has extended the Affordable Care Act (“ACA”) deadline for health plan sponsors to furnish individuals IRS Forms 1095-B and 1095-C until March 2, 2020. However, it did not extend the due date for filing the 2019 Forms 1094-B, 1095-B, 1094-C, or 1095-C with the IRS. Those …
2020 HR Check List for Ontario Employers
Now that January is over and with it many of your New Year’s Resolutions, here is an HR Check List that employers should resolve to consider: Ontario employers are required by law to have the following workplace policies: an Accessibility Policy; a Pay Equity Plan (employers with 10 or more employees); a Workplace Health and …
The NLRB Returns to Pre-Obama-Era Board Standards in Two Significant Decisions
On December 16, 2019, the National Labor Relations Board (NLRB or Board) issued two significant decisions overruling Obama-era NLRB decisions. Both decisions were 3-1 with the three Republican appointees, Chairman Ring, Member Kaplan, and Member Emanuel joining in the majority, and the Democrat appointee, Member McFerran, writing a dissent. In Caesars Entertainment d/b/a/ Rio All-Suites …
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Risky “Business”: A Refresher on Permissible (and not so permissible) Activities in B-1 Business Visitor Classification
Have you ever had any foreign nationals “visit” your company from one of your entities outside the U.S.? Did you help the foreign national visitor fit right in and seem like part of your team and like any other employee? Did you allow him/her to conduct their regular activities in the same way they do …
Changes Affecting Employer-Sponsored Health Plans in the 2020 Appropriations Act
The 2020 appropriations act, which was signed into law by the President on December 20, 2019, contains a mix of good and bad news for employer-sponsored health plans. On the good news side of the ledger, several taxes imposed by the Affordable Care Act have been repealed, as follows: To literally no one’s surprise, the …
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Employer Tips: Preparing for FY 2021 H-1B Season and Pre-Lottery Registration
The H-1B process for fiscal year 2021 presents employers and their legal counsel with a variety of new timing and process challenges in addition to potential cost savings. The major change of note will be the insertion of a new registration process, which will be imposed starting on March 1, 2020 and ending on March …
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Employers Should Be Aware of Where They Advertise – Social Media Platforms are Being Scrutinized
The internet age has opened up seemingly countless digital platforms for employers and employees to use in seeking to fill, and applying for, open positions. Many employers use Indeed, Quikr, CareerBuilder, Glass Door, LinkedIn – the names are endless – to post jobs and look for employment candidates. Given the prevalence of such platforms, the …
It’s a Holly, Jolly . . . Potential Folly?: Travel Tips for U.S. Work Visa Holders During the Holiday Season
’Tis the season for celebrating the holidays! Globally, offices and plants are closing their doors for a couple of days to a few weeks. While most people are finalizing their last-minute shopping and preparing for a (hopefully) fun and relaxing holiday season at home, there are just as many people traveling for the holidays. Foreign …
Minimum Wage Set to Rise in 25 States and D.C. in 2020
As the New Year approaches, employers throughout the United States must prepare for new legislation taking effect that may impact their operations. One critical change that commonly occurs around the New Year is an increase to the minimum wage. On January 1, 2020 (or December 31, 2019), the minimum wage will rise in 21 states. …
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