Tag: Wage Hour

When Non-Exempts Travel, Comp Gets Confusing

Travel by non-exempts outside the normal area brings two different sets of rules into play. (As we mentioned yesterday, exempt employees are expected to work as and when the job requires.) Special Assignment in a Different Location When an employee who regularly works at a fixed location in one city is given a special one-day […]

Travel Pay—Trickier Than It Should Be

Whether time spent traveling is paid work time depends on the type of travel involved: commuting, day travel, and overnight travel. Travel time that is work time is subject to both the minimum wage and overtime pay requirements of the Fair Labor Standards Act. (Don’t forget to check state laws on travel pay; some states, […]

What Is a ‘Leased Employee,’ Anyway?

Confused about what exactly a “leased employee” is? Turns out a lot of people the IRS contacted were, too. The IRS’ Employee Plans Compliance Unit (EPCU) recently completed its study on the role of leased employees in retirement plans. When EPCU asked plan sponsors who used pension feature code “3F” on their Forms 5500 — […]

Airline Fee Unbundling Challenges Travel Managers

The airline industry is helping to shift more of the cost of business travel away from the booking phase — the stage at which costs can be managed most easily — to the trip itself when expenses are incurred on the fly. This creates challenges for corporate travel managers — and the federal government, which […]

IRS Further Clarifies Rules on Reporting Health Plan Costs on 2012 W-2 Forms

In its latest guidance on W-2 reporting of health benefits (Notice 2012-9, issued Jan. 5) the IRS has clarified that employers need not include the cost of coverage under an employee assistance program (EAP), health reimbursement accounts (HRA), wellness program or on site-medical clinic in the reportable amount if the employer does not charge a premium […]

Flight Crew Meals Exclusion Limited to 50 Percent

In a recently released legal memorandum, the IRS said that meals provided to airline crewmembers while they are on duty aboard an aircraft are not excluded from the employees’ gross income as a de minimis fringe benefit because they were not provided at “eating facilities.” Although the value of the meals would be excludable from […]

Surviving the Misclassification Crackdown

In yesterday’s Advisor, attorneys Deanna Brinkerhoff and Dora Lane helped us understand DOL’s misclassification crackdown; today, what to do about it, plus some good news—your job descriptions are ADA-compliant and up to date. Classification of workers as employees or independent contractors is a murky area, but there are some safe harbors and some steps every […]