On August 23, 2024, the Fifth Circuit Court of Appeals vacated the DOL’s so-called “80/20/30” tip credit rule. The decision applies nationwide. In short, the rule required employers to pay tipped employees the full minimum wage—without a tip credit—for work time that was not directly tip-producing...
WASHINGTON — In the wake of the devastating hurricanes that have ravaged Florida and the Southeast in recent weeks, the Internal Revenue Service reassured hurricane victims that it stands ready to provide the tax-related assistance they need to recover from these storms. IRS.gov has a variety...
Question: We have an employee no longer physically capable of their job. We have tried to accommodate, but the condition has not improved. Is there anything else we need to do before letting them go? Answer: The first thing you’ll want to do is make sure that...
With the Department of Labor's upcoming rule changes, church employers must prepare for the new salary threshold for exempt employees, rising to $58,656 on January 1, 2025. However, clergy staff—those considered ministers for tax purposes—are exempt from overtime requirements, regardless of how much or...
When severe weather strikes, you may have very little time to act. Communication with employees won’t be timely and may not even be possible. Commuting to and from the worksite—and the worksite itself—might not be safe. You need a plan. Is your organization prepared for severe...
Question: We have an exempt employee who is going to be working part-time hours indefinitely. Do we need to switch them to hourly nonexempt or can we simply reduce their salary while keeping them exempt? Answer: You don’t necessarily need to change their classification, but the minimum...
WASHINGTON – The Internal Revenue Service issued a reminder that employers who offer educational assistance programs can also use them to help pay for their employees’ student loans through Dec. 31, 2025. Though educational assistance programs have been available for many years, the option to use...
Question: We have an information and technology policy that limits personal cell phone use at work. Can we expand it to include smartwatches? Answer: Yes, you can expand your policy to include wearables or other smart devices that might cause distractions to employees while working. Here...
All meal expenses for church pastors and staff should not automatically be reimbursed. The reimbursement of meal expenses must comply with specific IRS guidelines to ensure they are deductible and not considered taxable income. Here are the key considerations: Business Connection: The meal expenses must...
Election Day is almost here, so now is a good time to brush up on voting leave laws and make sure you’re posting any mandatory notices. Voting Leave Most states require that employers provide at least a few hours off to vote, and sometimes those hours...