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Compensation & Benefits

What are the rules on setting a late policy?

10/03/2011
Q, We would like to institute a rule subjecting em­­ployees to discipline for clocking in late. Are we permitted to do this even though we round our employees’ time to the nearest quarter-hour?

Can fired poor performer receive unemployment benefits?

10/03/2011
Q. One of our employee’s job performance no longer meets our standards. While she used to be a good worker, she’s now making a lot of errors, coming in late from time to time and not getting along with her co-workers … If we fire her for poor performance—which we would consider termination for cause—will she be eligible to collect unemployment compensation?

Are FSA reimbursements reportable?

10/01/2011
Question: An employee signed up for a cafeteria plan health flexible spending account (FSA). Last February, she had back surgery, which meant that she was reimbursed for the full amount of her annual election. She quit before the balance of her elective deferral could be withheld from her pay. Must we report the amount paid out to her from the FSA, but not yet deducted from her pay, on her W-2?

HRAs Off the Hook for Annual Waiver Limits

10/01/2011
For plan years beginning Sept. 23, 2011, unless the U.S. Department of Health and Human Services grants a waiver, group health plans that impose annual or lifetime limits on the dollar value of essential benefits are restricted to imposing an annual limit of $1.25 million.

Use EFTPS to Make a Payment With an Amended Return

10/01/2011
If you’ve filed Form 941-X or another amended return, and you must make a tax payment for an old calendar quarter, you may use the IRS’ Electronic Federal Tax Payment System (EFTPS).

Get your 1099-MISC year-end procedures in place now

10/01/2011
Big changes are coming to the year-end independent contractor reporting process.

Taxes and W-2 reporting after death?

10/01/2011
Question: We owe wages to a former employee who died this year. To whom do we make the check payable? What about filing a W-2?

IRS grants generous treatment to business use of cell phones

10/01/2011
Employers that have a noncompensatory business purpose for providing cell phones or related equipment—that includes smartphones and personal digital assistants—to employees may treat their business use as a tax-free working condition fringe benefit and their personal use as a tax-free de mini­mis fringe benefit.

Boost retirement plan participation with automatic enrollment, contribution increases

09/30/2011
Employees who were automatically enrolled in a defined contribution retirement plan—401(k)s and 403(b)s, for example—and who participate in automatic contribution increase programs have a 25% higher contribution rate than other employees, according to the Mercer consulting firm.

Can we really not fire an employee who has been called to jury duty?

09/28/2011
Q. We are a very small company and can’t afford to have an employee on extended leave. Can we legally terminate an employee who is called to jury duty and assigned to a lengthy trial?