If the Great Recession has an upside, it’s that women have experienced far less job loss than in previous downturns. Yet dark clouds could obscure the silver lining. According to a new report, women still earn just 77 cents on the dollar compared to men, and their jobs often come with paltry benefits.

As an owner of the company, you’re probably entitled to your fair share of perks (p’s) and qualified benefits (q’s). Generally, the perks you receive, which are not available to other employees, are taxable as compensation. However, qualified bennies offered to the entire workforce are generally tax-free. Here’s a quick rundown:

Last year, Ohio doctors who were fed up with health insurance companies started The Physicians Assurance Corporation (TPAC). Designed to serve the employer-provided health insurance market, it featured low premiums, aggressive disease management—and an enthusiastic cadre of physicians. But TPAC lasted less than 10 months.

Q. I’d like to know if our company needs a HIPAA form for employees to sign when we release personal information to others. Is HIPAA only for the medical field?

This summer, 38% of terminated employees bought into their former organization’s COBRA health insurance coverage plan. That’s double the 19% enrollment rate recorded during the end of 2008, according to a new Hewitt Associates report.

If you’re like most taxpayers, you normally don’t qualify for medical expense deductions. Reason: The expenses are deductible only to the extent that they exceed 7.5% of your AGI. But you should scour your checkbook and credit card statements. You may discover enough qualified expenses to put you over the 7.5% mark for 2009.

Premiums for employer-sponsored health insurance rose to an average $13,375 annually for family coverage this year, and employers are likely to pass even more of the cost to employees next year, according to a benchmark survey of employers released in September.

The Health Information Technology for Economic and Clinical Health (HITECH) Act, signed into law on Feb. 17, was designed to advance the use of health information technology, such as electronic health records. Among other important aspects, the HITECH Act expands the scope and enforcement power of HIPAA, with greater penalties for noncompliance.

Test your knowledge of recent trends in employment law, comp & benefits and other HR issues with our monthly mini-quiz ...

Employers probably already know that health care costs grow faster than any other expense they have, but now the nonprofit Families USA has quantified it. According to the group’s study, Floridians’ health insurance premiums have grown at 3.7 times the rate of average earnings since 2000.

Here's a roundup of timely questions posed by readers of HR Specialist's Compensation & Benefits newsletter. You'll find answers on such hot topics as health insurance opt-out bonuses, differing pay structures for similar work, unemployment benefits for furloughed workers and paying for travel time.

Question: "My CEO asked me to look into the feasibility of requiring employees to be 'tobacco-free' off the job as well as during working hours. He thinks we could save a lot on health insurance if none of our employees smoke. Has anybody done this ... or considered it?
What issues do I need to consider before I make a recommendation on how we should proceed?" — Anonymous

A new Watson Wyatt survey says 44% of employers plan to reverse pay cuts made during the recession. That’s up from 30% in June. Also, about one-third of employers plan to unfreeze salaries, up from 17%.

Don’t depend on comprehensive health care reform to significantly cut the cost of the health insurance benefits you provide to employees. Many of America’s best companies have found that a few best practices do a remarkably good job of improving employee health and controlling health care expenses. Here are some of the best practices in health benefits used by America’s best employers.

Is it time to take health care reform into your own hands? Strategy: Investigate the benefits of Health Savings Accounts (HSAs). Although these tax-favored accounts have been slow to catch on with the public, it might make sense for your situation. If it does, sign up for an HSA whether or not health care reform is enacted.

During a recession, every organization seems to face its own unique HR challenges, and that’s leading to creative solutions and new ways of thinking. Here are five best practices that can help comp and benefits pros make changes that contribute to their organizations’ survival.

A new federal law that takes effect Nov. 8 extends eligibility for group health insurance coverage to certain dependent children over the age of 18 who are enrolled in institutions of higher education.

A new federal law takes effect Nov. 8 that extends eligibility for group health insurance coverage to certain dependent children over age 18 who are enrolled in institutions of higher education.

Q. I have an HSA, but I’m turning age 65 in November. Can I still contribute to the HSA if I enroll in Medicare Part A?

First, employers suggested. Then, they encouraged. Then pleaded. Now more U.S. employers are turning to the almighty dollar to get their employees to change their pound-packing, chain-smoking, sedentary ways. Despite the sour economy, more employers are creating and expanding wellness programs in recent years. And they’re increasingly turning to financial rewards and penalties to increase participation.

Employee benefits have been in the national spotlight right from the start of 2009. From the new FMLA and ADA rules that took effect in January to today’s white-hot health care debate, employers are dealing with important changes and “could-be” changes. Let's look back at the year in benefits and ahead to what could be coming.

A new federal law takes effect Nov. 8 that extends eligibility for group health insurance coverage to some dependent children age 18 or older who are higher-education students.

Not all the action on health care reform is happening in Washington. Plenty of employers are focusing closer to home, creating wellness programs that lower health care costs—and don't break the bank.

The Mental Health Parity and Addiction Equity Act of 2008, which takes effect Oct. 3, has more employers worried about rising health insurance premiums—and looking to employee assistance programs as a way to keep costs down. The law prohibits group health plans covering 50 or more employees from imposing extraordinary coverage caps on mental health and substance abuse treatment.

Q. We need to fire an employee who has an employment contract that limits termination without notice to “for cause” events. Must we abide by this provision if another provision in the contract clearly indicates that his employment is “at will” only?

After a summer spent getting an earful from vocal constituents, Congress is trying to muster support for—or stop—competing versions of what President Obama now calls health insurance reform. There’s no guarantee that Obama will have a bill to sign before the end of the year. But if he does, it will almost certainly include three elements that will affect comp and benefits pros:

The United States is facing a swine flu outbreak that has caused the government to declare a public health emergency. Recently, the U.S. Centers for Disease Control and Prevention (CDC) published new guidelines to help employers prepare for flu season and prevent the rapid spread of the H1N1 influenza. Here are the CDC's suggestions, plus insight on your risks and obligations as an employer ...

The federal government has slowly been introducing laws that force employers across the country to provide employee benefits: for example, the FMLA, USERRA and the ADA. Now Congress is considering several legislative initiatives that would require employers to provide additional benefits.

We usually don’t advise you to begin taking early withdrawals from your qualified retirement plans and IRAs. But you may be facing a cash crunch during this recession with no other alternative. The tax rules differ slightly for qualified plans and IRAs, but here are five ways to get your hands on the cash.  

Even after the economy recorded its worst contraction in a quarter-century, health care costs for the nation’s employers are expected to grow by another 9% next year, according to a new study. Employers say they plan to push more of the costs of insurance to their workers in 2010, while expecting greater responsibility from workers for managing their personal health.

This spring’s swine flu scare might have been just a warm-up act for a far more serious flu pandemic this fall. If you took steps to prepare your workplace for an outbreak in April, dust off those plans and check them against our list of things to do to make sure your organization keeps running in the coming months.

The Mental Health Parity and Addiction Equity Act of 2008 takes effect beginning Oct. 3, ushering in a new era of health insurance coverage—and potentially higher costs for employers. Is your mental health coverage on a par with your coverage for physical conditions? Now's the time to begin working with your carrier or broker to integrate your plan coverage.

Are you collecting your maximum tax breaks from the massive economic stimulus law passed earlier this year? The IRS has issued a fact sheet touting the tax perks available to small business owners under the new American Recovery and Reinvestment Act of 2009. Here are eight key provisions:

Consumers are hanging on tightly to every penny. One main cost they’re skimping on: their own health care—a move that experts say will lead to sicker Americans and higher health care costs down the road for U.S. employers. Here are three ways your organization can keep workers focused on their health even as they skimp on other expenses.

The 7th Circuit Court of Appeals has ruled in a long-running case that a jury acted properly when it concluded an employer’s retroactive termination of health insurance violated the FMLA.

Q. My company was forced to lay off some employees. Do we have to subsidize COBRA payments for married ex-workers?

Here’s something to keep in mind when you are tempted to give an employee a choice between termination and early retirement: He may allege that the retirement option was really a constructive discharge.

In light of the enactment of the American Recovery and Reinvestment Act (ARRA) of 2009, employers have begun re-examining the cases of some employees who were involuntarily discharged for misconduct. The purpose? To determine whether the employees are eligible to receive a 65% subsidy for continuation of health insurance benefits under COBRA.

Congress and the Obama administration began laying the groundwork last month for an overhaul of the U.S. health care system. The big question: How to pay for it?

Q. My church offers group health insurance where employees pay 50% of the premiums. Is the church contribution a taxable benefit?

On June 17, President Obama signed an order that extends certain employee benefits to unmarried domestic partners of federal workers, including same-sex partners.

Legislation recently introduced in Congress would require employers with 15 or more workers to provide at least seven days of paid sick leave per employee per year. The so-called “Healthy Families Act” would guarantee workers at least one paid hour off for every 30 hours worked.

Back in days of yore when Delphi was set free from General Motors, it kept a promise GM had made to salaried white-collar workers: They would have free life and health insurance for the rest of their days. Then the now-bankrupt Delphi moved to discontinue the promised benefits ...

The Michigan Court of Appeals has decided Wayne County Community College violated state law when it eliminated the traditional Blue Cross/Blue Shield plan from the list of plans available to college employees.

The EEOC recently said that employers should not require employees to take health-risk assessments in order to obtain health coverage through the employer. Such tests could violate the ADA’s rules against disability-related inquiries.

In today’s pared-to-the-bone business environment, you can't waste time or money offering benefits no one cares about. If you haven’t already, now’s the time to take a magnifying glass to your benefits. Look for efficiencies in these eight places.

In his 25 years on the Minneapolis Fire Department, Thomas Davison fought a series of debilitating health conditions along with the fires he helped put out. He also had to fight the department to obtain health benefits.

Q. We are a small business, with only 12 full-time employees and a smattering of on-again, off-again part-timers. When an employee leaves, do we have to provide a COBRA notice?

What should you do if you learn that an employee who is out on FMLA leave will not be able to return when her 12 weeks of unpaid leave are up? If you are absolutely sure that she can’t claim she is disabled under the ADA, you can terminate her. But you still must continue providing any benefits she was receiving while on FMLA leave, such as medical premium payments.

The state Labor Department wants you to know there is an alternative to cutting staff during the downturn. Employers that reduce work hours for full-time employees instead of laying them off may qualify for the Shared Work Program.

According to a recent report, 286 of Fortune 500 companies provide equal benefits to same-sex couples. What’s more, the better the company performs, the more likely it is to offer benefits that serve lesbian, gay, bisexual and transgender (LGBT) workers.

Q. Is North Carolina providing a subsidy for health care continuation for employers with fewer than 20 employees similar to the federal subsidy contained in the new economic stimulus law?

Barely two months into the 2009-2010 session, the North Carolina General Assembly has already introduced a profusion of employment-related bills. Employers should keep a watchful eye on several bills that already appear to have strong support this new legislative year.

The U.S. Centers for Disease Control and Prevention have for years predicted that a virulent influenza outbreak could kill tens of thousands, hospitalize hundreds of thousands and sicken millions. Regardless of how the swine flu crisis plays out, it should be a wake-up call for employers. If you haven’t already, now is the time to undertake pandemic planning efforts.

A new EEOC document spells out the best practices employers should follow to avoid discriminating against workers who care for ill family members, an issue that's especially critical in a down economy. Follow our links to download your copy of this important EEOC guidance.

The new economic stimulus law subsidizes the cost of continuing COBRA medical coverage for some employees who have lost, or will lose, their jobs. But the burden of paying the rest of the premiums has shifted to employers. Strategy: Recoup the cost ASAP.

Q. Our company employs fewer than 20 employees, so federal COBRA does not apply to us. Is there a state law that allows continued health care coverage following termination of employment?

Confused about the 65% COBRA subsidy provision that was included in the big federal stimulus package approved in February? You’re not alone. In an effort to clarify things, the IRS has published new information on its web site to help employers claim the credit for COBRA medical premiums they pay for former employees.

Full-time employees of Lehigh Valley Hospital & Health Network don’t pay for health insurance. Plus, the organization hands them a fistful of “wellness dollars”—$700 to be exact—to spend on anything from gym memberships to massage therapy. Not only does the program help current employees, but also it has improved recruiting.

Try these practical, workplace-proven compensation and benefits tips to recognize employees and save time and money.

Carmen Morano, former president and CEO of Bloomfield-based health insurance company PerfectHealth, has sued the insurer, alleging it illegally fired him in May 2008.

Remind all managers and supervisors to keep any thoughts on insurance costs to themselves. If older employees end up being disproportionally affected by a reduction in force, any comments on insuring older employees may come back to haunt you.

Best Buy, the nation’s largest electronics retailer, will cut an undisclosed number of jobs at its Richfield headquarters. The news comes after 500 employees already left under a voluntary buyout program.

Minneapolis-based Target, the nation’s second largest discount retailer, has announced it will cut 1,000 jobs in Minneapolis alone. Those cuts include 400 open but unfilled positions, in addition to 600 layoffs.

An Illinois court has ruled that employees who request FMLA leave before they’ve met the eligibility thresholds are protected from retaliation. An employer can’t, for example, fire such an employee because he says he will soon be taking FMLA leave and perhaps undergo expensive medical treatment.

The economic recovery and stimulus bill President Obama signed Feb. 17 features several provisions affecting HR. Most require federal agencies to write new administrative rules, so it’s difficult to predict now exactly how they will work on an everyday basis. Here are some key provisions in the American Recovery and Reinvestment Act.

The value of health insurance isn’t counted as income on paychecks. But that could change under an increasingly popular proposal being pushed hard by the key tax-writer on Capitol Hill, Sen. Max Baucus (D-Mont.), chairman of the Senate Finance Committee.

Don’t waste your time and money offering benefits no one cares about. Review all your coverages. Conduct eligibility audits. Those are just some of the tips comp and benefits expert Gary Kushner has for HR pros eager to maximize the value and reduce the costs of the benefits they provide.

The IRS and the U.S. Department of Labor have just published guidance to help employers claim the credit for the new 65% COBRA subsidy and create the mandatory new COBRA notices. Look here for links to the documents and information you need to comply.

Q. What kinds of information and documents should we keep in our personnel files?

A. You should include pretty much all documentation concerning an employee’s history with the company—attendance, pay history, job history, discipline and evaluations—except medical documentation and, perhaps, protected activity information concerning matters such as discrimination and harassment complaints.

Q. Our company offers a health insurance opt-out incentive, paying employees $400 a month if they use their spouses’ insurance plans. We now have an employee going out on FMLA maternity leave. Do we have to keep paying her $400 per month?

Q. Our company allowed an employee’s health insurance to lapse because he failed to pay his share of the premium while on FMLA leave. The employee is scheduled to return to work in two weeks. What is the company required to do about the employee’s health insurance coverage when he returns?

Minnetonka-based UnitedHealth Group has agreed to pay $895 million to settle a lawsuit alleging the health insurance company gave executives backdated stocks, a compensation scheme that lined the execs’ pockets but caused losses for investors.

Tucked into the massive American Recovery and Reinvestment Act of 2009 are several provisions affecting HR. But because most require federal agencies to write new implementation rules, predicting how they will play out day-to-day will be like trying to hit a moving target. Bookmark this page to stay up to date on compliance guidance as the government releases it.

Boosting your benefits communication during troubled economic times can help your organization retain good employees and ease their worries so they can focus on work. The key: Show employees the value of their benefits.

The $789 billion American Recovery and Reinvestment Act of 2009 (ARRA) signed on Feb. 17 by President Obama includes a handful of key HR-related provisions, including: COBRA subsidies, a Making Work Pay Credit and unemployment compensation.

Remind employees that they must be honest when filling out health insurance sign-up forms. Otherwise, they—and your company—may be sued later to recover the medical costs associated with undisclosed pre-existing conditions.

Amid the billions of dollars for roads and industry bailouts, the $789 billion American Recovery and Reinvestment Act of 2009 signed on Feb. 17 by President Obama includes a handful of important HR-related provisions. Comp and benefits pros must act immediately to comply with some of these provisions.

As health insurance costs skyrocket, even as benefits dwindle, so does the trend toward employers setting up wellness programs—71% of U.S. employers offered such programs in 2008. Is your office ready to be a part of the wellness movement? Here’s how to make the case to leadership and take some initial steps.

As the economy worsens, rising health costs are driving more employees to cut their own spending on medical care. Here are three ways your organization can keep workers focused on their health even as they skimp on expenses ...

Q. What kinds of penalties or liability does an employer face if it fails to provide notice of COBRA coverage upon termination of an employee?

Sometimes, it’s unclear whether an employee’s medical bills are related to a workplace injury. Now there’s a bit of good news if you wind up having to cover those bills.

Q. I have an employee who is taking leave under the FMLA. The company is continuing to pay the same portion of her health insurance premiums that we paid while she was working. If the worker fails to return to work when her protected leave expires, may the company recover the premium payments made during her leave period?

Your organization, like many, may have embraced a wellness program to help employees quit smoking, lose weight, exercise more or participate in screenings for high blood pressure or cholesterol. You may have even thought about requiring employees to participate. But that's a controversial practice that is likely to step on laws ranging from HIPAA to the ADA ...

The politics of the economic recovery and stimulus bill President Obama signed on Feb. 17 have been the talk of Washington for weeks. Now get ready to figure out what it really means for business. Tip for HR pros: Plan on spending lots of time in the accounting department.

Q. Our company offers a health insurance opt-out incentive, paying employees $400 a month if they use their spouses’ insurance plans. We now have an employee going out on FMLA maternity leave. Do we have to keep paying her $400 per month?

Remind employees that they must be honest when filling out insurance sign-up forms. Otherwise, they—and your company—may be sued later to recover the medical costs associated with undisclosed pre-existing conditions. That could cost everyone far more than the premiums saved by not disclosing medical conditions.

HR Law 101: Employees who want to take FMLA leave must give their employer 30-day advance notice when the need for leave is foreseeable. Employers should respond in writing within five business days to their leave requests ...

As the impact of the global financial crisis seeps into the roots of the American economy, employers and HR are being forced to make tough decisions. So far, one-fifth of U.S. employers have instituted layoffs, and another 26% expect to shed jobs in the next 12 months ...

Encouraged by a victory in Polk County Circuit Court, Lakeland resident and public-records gadfly Joel Chandler submitted public records requests to the state’s 67 school districts demanding the names, addresses, ages and telephone numbers of every person covered by the districts’ health insurance plans.

On Jan. 16, the U.S. Department of Labor’s new FMLA regulations became effective. The most significant changes were to the regulatory scheme for handling employee leave certifications and medical documentation.

President Obama has said his plan for universal health coverage would reduce health care costs and save American businesses $140 billion a year. It would do so largely by requiring big businesses to provide health insurance for their workers or else pay into a federal fund that would provide coverage. Here are the details ...

Change. America voted for it, and small businesses will certainly receive their fair share in 2009. Here are the five most important workplace issues on President Barack Obama’s agenda.

At least 30 states require organizations that offer health benefits to employees’ dependents to include children up to age 30—and the number is growing. They are reacting to the growing number of young adults who do not have health insurance.

Boosting your benefits communication during troubled economic times can help your organization retain good employees and ease their worries so they can focus on work. The key: Show employees the value of their benefits.

Many California employers are viewing a recent decision by a federal appeals court as a setback. The court upheld the right of local governments to pass ordinances that essentially force employers to provide a certain level of funding for employee benefits.

An executive body should administer the health insurance plan that covers some 650,000 North Carolina teachers and state employees, not the legislative committee that currently oversees it, says an audit report released by State Auditor Leslie Merritt.

Q. I know North Carolina has a smokers’ rights law. Does this law, or any other law, prevent our company from charging smokers and nonsmokers different group health insurance premiums?

Gov. Jon Corzine signed into law a new benefits package for state employees that raised the retirement age from 60 to 62 and increased the minimum salary workers must earn before being eligible for pension benefits. Now state government employees must earn at least $7,500 per year to qualify for a pension. The previous minimum was $500.

As the impact of the global economic crisis takes hold, a quarter of U.S. employers expect to make layoffs in the next 12 months. Find out how employers nationwide are hunkering down—and the HR lessons you can apply to your organization.

Advances in medical research have resulted in the early detection and treatment of illnesses. One of the most significant advancements is testing that can identify genetic differences that could increase an individual’s chance of developing a particular disease. But there’s a downside to such progress ...

Gov. Rod Blagojevich recently signed an update to the state’s decade-old genetic nondiscrimination law, which prohibits employers from using genetic information against employees. In some situations, the state law exceeds the protections granted under the federal Genetic Information Nondiscrimination Act (GINA) enacted this spring ...

Change. America voted for it, and the HR world will certainly receive its fair share next year. The arrival in Washington of President-elect Obama and a firmly Democratic-controlled Congress will spark an array of legislative and regulatory proposals that could rewrite the employment law rule book.

As health insurance costs skyrocket, even as benefits dwindle, so does the trend toward employers setting up wellness programs—71% of U.S. employers offered such programs in 2008. Here’s how to make the case for establishing a wellness program in your workplace, plus initial steps to put the plan in motion.

As the impact of the global economic crisis takes hold, one-fifth of U.S. employers have instituted layoffs and another 26% expect to shed jobs in the next 12 months, according to a survey by global consulting firm Watson Wyatt.

Now that President-elect Obama’s administration is taking shape, what can taxpayers expect in the next year? Here are a few key proposals made by Obama late in his campaign.

As the impact of the global economic crisis takes hold, a quarter of U.S. employers expect to make layoffs in the next 12 months—if they haven’t already done so. However, most companies are focusing on increased employee communication and smaller cost-saving measures.

HR professionals do a lot of hand-wringing over how to cut health care costs. But one aspect often remains overlooked: the health of employees’ children. Here are five tips for including kids in wellness programs ...

They’re not allowed to go on strike, but nothing in the Broward Teachers Union contract says they have to be chipper. Broward County teachers spent the summer bargaining for better raises. When negotiations stalled, they headed back to school in a sour mood ...

Only two companies in the state took advantage of the health insurance tax credit introduced under the Indiana Check-Up Plan last year. The plan granted credits of $50 per employee to businesses that provided employee health care coverage for their workers under a Section 125 cafeteria plan ...

If you’re unable to provide your employees with health insurance, you can still help them cover their medical bills by offering Health Savings Accounts (HSAs). A new government web site walks small business owners through the benefits and set-up process.

On Nov. 17, the U.S. Department of Labor finalized the first major overhaul of the FMLA regulations in 15 years. Some changes favor employers, but others will make FMLA compliance trickier than ever. Here's what's in store. BONUS! HR Specialist will hold an audio conference briefing to help you comply with the new regs.

The massive $700 billion financial rescue bill that President Bush signed into law on Oct. 3 contained dozens of measures that have nothing to do with bailing out Wall Street or shoring up credit markets. Among them: long-awaited legislation that bans health insurers from imposing stricter limits on coverage for mental health and substance-use conditions than those set for other health problems.

With a Health Savings Account (HSA), you can contribute up to $2,900 for 2008 ($5,800 for family coverage) in conjunction with a high-deductible health insurance plan. Distributions are tax-free to the extent they are used for medical expenses. Strategy: Open an HSA before Jan. 1.

The U.S. Labor Department is set to implement the first major revision of the FMLA since the law was passed in 1993. If approved, the proposed changes could help employers administer the complex 15-year-old law and avoid lawsuits. But the proposal carries a few extra burdens for employers, too.

Wage freezes and other employee concessions negotiated in October brought New Jersey’s largest newspaper, Newark’s The Star-Ledger, back from the brink of a sale or possible bankruptcy.

November’s election has special implications for Colorado employers because a number of ballot issues involve employment law. The ballot features dueling initiatives: four measures brought by organized labor in response to three measures sponsored by business interests ...

Employees can save between 5% and 20% on their home and car insurance if they buy it through your organization’s voluntary benefits program. That can be a welcome relief to an employee whose health insurance premiums are steadily increasing, and a way for employers to give workers a break on another necessary expense ...

The advantages of a healthier work force are many—fewer sick days, higher productivity and less-painful health insurance costs. But how can employers encourage a healthier lifestyle without nagging? One surprising way: allow flexible scheduling, such as job sharing, telecommuting and compressed workweeks ...

If employee health care costs are hitting your organization hard, consider a tactic increasingly used by employers: Encourage workers to shop for alternative insurance plans on the private market ...

With health care costs on the rise, most state governments are cutting back on their share of employees’ health insurance premiums. Oregon is not one of them. State employees and their families still receive fully paid health insurance ...

The key to employee satisfaction at your organization could be a beefed-up health plan. Employees responding to a Kronos survey said exceptional health care coverage was the benefit they wanted most ...

A new survey by the U.S. Labor Department Bureau of Labor Statistics (BLS) offers a great chance for HR pros to help employees understand the true value of their benefits. The key finding of the BLS’s National Compensation Survey  will come as no surprise: About half of the nation’s employees get health and retirement benefits through their employers. But other survey findings may provide a valuable opportunity to enlighten employees ...

Managers who raise potential discrimination claims to upper-level managers and then tell affected employees about the problem are protected from retaliation under the Ohio Revised Code’s employment discrimination sections ...

Q. We use a full-service employee leasing company. Are we exposed to liability for employment claims brought by leased employees? ...

No federal law mandates that employees who are in state-sanctioned same-sex unions must receive the same employee benefits that heterosexual married couples receive. But the writing is on the wall. And even employers in states that ban same-sex unions may find themselves targeted by advocates for greater benefits ... 

The stormy economy hasn’t dampened employers’ interests in offering work/life benefits to their employees, says a new study. Even as organizations severely cut contributions to health care, disability programs and pension plans, they continue to offer flexible schedules, child and elder care support, and employee assistance with family and personal problems ...

HR Law 101: The Genetic Information Nondiscrimination Act (GINA), signed into law in May 2008, prohibits employers with 15 or more employees from discriminating against job applicants or employees based on their genetic information in hiring, firing, compensation or any other terms of employment.

Providing affordable employee health insurance is tough for many small companies and those employing lots of part-time workers. If that sounds like your organization, it may be time to consider offering a “mini-med” plan that covers limited health care expenses at a relatively low cost. Here’s what you need to know ...

Does your S corporation directly pay for or reimburse you for your health insurance premiums? In 2006, the IRS indicated on its web site that you can’t deduct such costs “above-the-line” if the health insurance is purchased in your own name.

The U.S. Labor Department yesterday took a big step toward clarifying some of the most confusing aspects of the Family and Medical Leave Act (FMLA). The agency issued a series of proposed changes to the law that, if finalized, could help employers administer the complex 15-year-old law and avoid lawsuits. But the proposal carries a few extra burdens for employers, too.

To avoid losing essential and talented employees, some organizations make promises about continued employment that later turn out to be hard to keep. It’s especially common in organizations going through transitions, such as mergers or moves to outsource internal functions. But the tactic can backfire ...

Q. What kinds of information and documents should we keep in our personnel files? ...

Thirty-five percent of organizations offered retiree health benefits in 2007, up from 29% the year before, according to the Society for Human Resource Management. Even so, benefits analysts say organizations are under pressure to drop the coverage to save money and to lessen a costly liability line on their financial statements ...

Providing affordable employee health insurance is tough for many small companies and those employing lots of part-time workers. If that sounds like your organization, it may be time to consider offering a “mini-med” plan that covers limited health care expenses at a relatively low cost. Here’s what you need to know ...

As another year of double-digit increases in health care costs looms, employers are looking to save money wherever they can. Recently, many have tried to do so by implementing incentive programs designed to improve the health of their employees. But health incentive plans must comply with the Health Insurance Portability and Accountability Act's privacy and nondiscrimination rules ...

The California State Assembly has approved omnibus health care reform legislation by a 46–31 vote. The measure, AB 1x1, would require all California residents to purchase health coverage by July 2010, compel individual health insurers to accept all applicants regardless of pre-existing medical conditions and impose a “play or pay” mandate on employers to provide health care coverage to their workers or pay into a state-run purchasing pool to subsidize coverage for low-income earners ...

Sometimes, employers may want to maintain some flexibility to handle unique leave situations. For example, what would your organization do if a valued, loyal and long-term employee developed a terminal disease? Would you allow him a “leave of absence” with continued insurance coverage until his death to save his family from financial ruin? You can, if you are careful about exactly how you go about it ...

The IRS has issued a long string of regulations and rulings on “cafeteria plans” over the past 20 years. Even expert tax practitioners have trouble keeping up with all the stops and starts. But a new comprehensive set of proposed regulations look like the real deal. (NPRM REG-142696-05)

The EEOC has issued a final rule allowing the long-standing employer practice of coordinating retiree health benefits with Medicare without violating the age discrimination law. The new reg ends a seven-year battle to ensure  "bridge" coverage for younger retirees.

HDG Mansur, a multinational property company based in Indianapolis, is poised to launch the first global real estate investment fund compliant with Islamic sharia law. But the firm has drawn complaints from a U.S. imam, Indiana clergy and unions ...

Starting in 2008, Tribune Co., owner of the Chicago Tribune, began applying a monthly surcharge of $100 to the family health insurance premiums of workers who use tobacco or whose insured dependents do. Employees who kick the habit through the company’s smoking cessation program lose the surcharge ...

With health insurance premiums outpacing inflation for what feels like the hundredth year in a row, employers are looking for innovative ways to cut costs. Many are taking a fresh look at wellness programs. So is the EEOC.

You’re probably under pressure to reduce benefits costs as your organization tries to remain competitive in the marketplace. But don’t neglect your competitiveness in the race to attract and retain the best employees. They’re probably looking for even better benefits to offset static pay raises. Five key issues are emerging in 2008 for compensation and benefits professionals ...

When actor George Clooney was admitted into the Palisades Medical Center in North Bergen after a motorcycle accident, staffers scrambled to get a glimpse of the star. Others apparently contented themselves with a peek at his medical files ...

A reader of the Forum section of our free HR Weekly e-letter posed this question: “An employee was taken from work by ambulance with chest pain. For privacy reasons, we didn’t give any details to staff. Some were upset they weren’t informed or updated. Did we handle this correctly?” Here’s how some HR professionals replied ...

Advances in genetic research have renewed attention on the workplace implications of genetic testing. Genetic research has many potential benefits. But there is growing concern that employers with access to genetic information may use it to discriminate ...

With the end of daylight-saving time and the beginning of the holiday season comes another annual ritual—open enrollment and next year’s health insurance premium notice. Try these three tips to keep health insurance costs down.

AK Steel settled a lawsuit with a group of retirees from its Middletown Works by transferring their health care coverage to a voluntary employees’ beneficiary association (VEBA) trust. The 4,600 retirees sued in 2006 after the company moved to cut retiree health care costs to improve its competitiveness ...

Employees will pay $150 more for medical expenses next year, predicts a new Towers Perrin survey. And that means your employees probably are more worried about the increasing costs of their health insurance than they are about being able to pay their rent, losing their jobs or becoming victims of violent crime, notes a separate survey by the Henry J. Kaiser Family Foundation ...

Issue: Employees too often see their base salary as their bottom-line compensation. Risk: Without a clear view of their total compensation package, employees become disillusioned and seek greener ...

To help control significant health care cost increases, many employers are trying to regulate employees’ off-duty behavior when they believe that it creates health risks. Although motivated by legitimate economic concerns, are these employers overstepping the boundaries of individual privacy? ...

Q. My company has fewer than 20 employees. Must my group health insurance policy still provide COBRA-like continuation coverage to terminated employees? ...

Hard times make for strange bedfellows. United Parcel Service, based in Sandy Springs, and the International Brotherhood of Teamsters teamed up to cut ties with the beleaguered Central States Fund pension plan before the federal government intervenes in January and likely makes things worse for them ...

Employers are looking for ways to cut health care costs, which continue to rise each year. One of the easiest ways to trim that expensive bill: Make sure each employee’s dependents are actually eligible for coverage. Here's how to conduct an eligibility audit.

Employees at New Jersey state agencies who want to get into better shape, live healthier and perhaps save taxpayers a few dollars in health care costs are participating in the Working Well New Jersey Fitness Challenge. Employees track their wellness and exercise efforts over a six-week period ending Nov. 3 ...

Why put your spouse on the payroll? Because you can gain six tax benefits.

Under the California Fair Employment and Housing Act, employers that don’t reasonably accommodate disabilities may be liable for both actual and punitive damages. And those punitive damages can add up, frequently exceeding the amount of actual damages. Train all managers and supervisors on the consequences of being perceived as intentionally ignoring the law ...

The University of California Berkeley Center for Labor Research issued a research report on July 11 to determine the impact on businesses’ operating costs of two state health care proposals that aim to expand health care coverage in California. The findings: The effect will be negligible ...

Florida employers were required to have smoke-free workplaces since the mid-1980s, but the state recently amended the Florida Clean Indoor Air Act to comply with the Florida Health Initiative. The law prohibits smoking in an “enclosed indoor workplace” with the exception of ...

The Pregnancy Discrimination Act has important implications for how employers treat pregnant women during the hiring process and after, once they become employees. Here are the EEOC's answers to some of the most common questions employers face.

Many employees have some type of medical condition or disability that affects their ability to perform their jobs. Employers need to understand their obligations to disabled employees and the rights granted to disabled employees under New Jersey law. A decision recently handed down by the New Jersey Supreme Court clarifies exactly what obligation employers have to accommodate disabled employees under the New Jersey Law Against Discrimination ...

The Indiana Wage Payment and Collection Act seems like it should be rather simple, but it’s perhaps the most complicated employment law in the state. Full of traps for the unwary, the law can spell big trouble for even innocent mistakes. The law covers all Indiana private employers, even those with only one employee, and requires employers to pay their employees biweekly ...

Local governments in Indiana sometimes legislate their own rules for employers within their jurisdictions. For example, some municipalities have living-wage laws stipulating higher pay than the state minimum wage ($5.85 per hour), while others ban discrimination based on sexual orientation and gender identity ...

It’s a doomsday scenario worthy of a movie: A virus spreads around the globe, killing millions and sending millions more to hospitals. Panic ensues, infrastructure breaks down and commerce comes to a halt. But this isn’t a scriptwriter’s invention. Many scientists believe this nightmare is only a matter of time—when the next influenza pandemic hits. What should businesses do to prepare for a pandemic? Employers must be proactive and consider how they will sustain their operation in truly trying times ...

In response to moves to limit smoking in the early 1990’s, the legislature amended the state labor code to forbid employers from discriminating against employees who smoke. Specifically, it’s illegal for employers to discriminate against “the lawful use of lawful products during nonworking hours” ...

Citing the toxicity of secondhand smoke, Gov. Rod Blagojevich signed Senate Bill 500, the Smoke-Free Illinois Act, into law on July 23.  The law takes effect Jan. 1 and requires employers to provide smoke-free workplaces for all employees. The new state law does not mean employers can ignore local anti-smoking ordinances. Municipalities may still enact smoking bans that are tougher than state law, but all Illinois jurisdictions must meet the new state standards when the law takes effect ...

California’s legislature is moving forward on two “play or pay” bills that would require employers that do not offer cafeteria health plans to their workers to pay into a state-run health plan purchasing pool ...

If you think your workplace is drug-free, chances are you’re wrong. According to a new government survey, one of every 12 U.S. workers uses illegal drugs. That’s up from earlier surveys. Here's more on the trend and what employers can do about it ...

Q. We have an employee who is out on an FMLA leave of absence. Our company provides health insurance for its employees and their families, and employees pay 20% of the premium. Our employee has not paid his share of the premium. Should we cancel his health insurance? We are very nervous about doing so because the employee has a very serious health condition. — J.B.

Employees living with cancer increasingly are staying on the job, thanks to benefits like flexibility and intermittent, short-term disability insurance ...

The Pension Protection Act of 2006 allows employers to pay pension benefits to employees age 62 and older who are covered under a defined-benefit pension plan even if they continue to work. The change makes phased retirement a viable option for employers who want to keep their mature, experienced workers ...

HR Specialist editors joined more than 15,000 HR professionals in Las Vegas for the 2007 Society for Human Resource Management conference -- the largest annual gathering of HR pros in America. Following are some nuggets of advice collected during the conference ... 

While health-care costs are forecast to rise at a slower pace in 2008, don’t get too excited: Those costs will still increase at a double-digit rate. Here are the numbers, plus three suggestions for ways to successfuly "sell" health-premium increases to employees.

New Jersey-based Nassau Employee Benefits Trust (NEBT) had some great health insurance products. There was just one problem: NEBT wasn’t licensed ...

The Pennsylvania Insurance Department has ensured payment of roughly $1 million in health claims that were never covered by insurance. The department broke up an insurance scheme by Nassau Employment Benefits Trust ...

Q. My company pays health insurance for all spouses, children and domestic partners of my co-workers. I am single and don’t have children or a domestic partner. Am I being discriminated against since they receive more benefits than I do?

Gov. Ed Rendell has been traveling the state selling his plan to make health care available and affordable for all Pennsylvanians. The plan—introduced in the House of Representatives as House Bill 700—proposes a program called Cover All Pennsylvanians (CAP) ...

Q. I have to admit I am not a fan of smokers, but what really concerns me is the cost they are adding to our benefits programs. I don’t think it is fair to the nonsmokers that their costs should keep going up year after year when it's likely smokers are fueling a part of that cost. Can I make smokers pay more in premiums?—S.S.

Two-and-a-half years and $7.2 million into its contract with New York-based Vitech Systems Group, an employee benefits system provider, the state of Georgia is looking for a refund ...

State Sen. David Koehler introduced an amendment to the state’s “Illinois Covered” universal health care bill ...

A Supreme Court case narrowly focused on FLSA protections for home health care workers may signal a broader trend worth watching. Is a conservative high court now more inclined to defer to federal agency interpretations of the law even when those interpretations limit employee rights? A new EEOC age discrimination case that could reach the Supreme Court might tell the tale.

About 60 percent of Michigan residents still receive health insurance through work, but that may not be true for very long ...

Elections occur every three years, not four, at the Austin, Texas-based Whole Foods Market company. But employees aren’t voting for politicians. They're choosing their benefits package ...

Q. In November 2006, Michigan passed a constitutional amendment that prohibits the state from recognizing non-marital unions. We have employees who are seeking health insurance benefits for their domestic partners, who are of the same sex. Does the Michigan constitution preclude us from agreeing to provide health insurance for our employees and their domestic partners?—L.S.

By now, your supervisors know it's illegal to discriminate against someone because of his or her disability. But do they also know about a less obvious part of the ADA that makes it illegal to discriminate against people because they have an association with a person who has a disability? ...

Soaring health costs are forcing many small firms to shift more cost burden to employees or drop coverage. But be aware that many companies are taking a third option: offering a limited medical health insurance plan (or "mini med") that provides bare-bones health coverage ...

More retail superstores are adding low-cost medical clinics to their in-store services. Employers can use these "doc-in-a-box" services for low-cost employee preventive and wellness care. Check to see if a local clinic is opening, then consider this as part of a cost-cutting solution, not a cure ...

Employers and consumers alike have been wrestling with skyrocketing health care costs, with no end in sight. And while Congress has talked much about reforming the system, it's been spinning its wheels for years. The same can't be said for state legislatures, where lawmakers are actively passing laws to make coverage more affordable ...

If you're not doing so already, take steps to discourage employees and dependents from holding duplicate health coverage ...

Health insurers make a surprising number of errors on claims, which can drive up your organization's premiums and claims costs. Act now to identify money-wasting holes in your health plan with a full audit or a simpler checkup ...

Court rulings periodically alter your responsibilities in offering COBRA continuing health coverage. Keeping abreast of those changes helps you stay in compliance and out of court ...

With health insurance costs continuing to rise, you'll likely have to tell employees (again) that they'll shoulder more of the premium. Such news isn't new for most employees. But they may be reaching the boiling point ...

In a move that is spurring big competition among pharmacies, Wal-Mart is quickly expanding its low-cost prescription program, which began in Florida in October, to an additional 27 states. The retailing giant will offer $4 prescriptions for 30-day supplies of about 300 common generic drugs, whether the customer carries insurance or not ...

As of June, 253 companies in the Fortune 500 (or 51 percent) provided health insurance coverage to employees' same-sex domestic partners, according to a Human Rights Campaign survey ...

Long-term care (LTC) insurance can offer a low-cost way to upgrade employee benefits. The benefits: reduced absenteeism due to employee caregiving duties and  tax benefits for some employers. Use these four strategies to decide whether sponsoring an LTC insurance plan makes sense for your organization ...

The number of Pennsylvania employees under age 65 who are covered by an employer-sponsored health insurance plan declined by 5.1 percent between 1999 and 2005. In the same years, employer-provided coverage for families with children under age 18 declined by 8 percent ...

Health insurance premiums for New Jersey families covered by employer plans rose about 80 percent over the past six years and grew a whopping 5.5 times faster than their income, according to a Families USA study. On the bright side, Wal-Mart recently expanded its new low-cost generic drug program to New Jersey ...

Q. An employee went on FMLA leave, but we failed to specify the method in which he would pay his share of health insurance premiums. It’s now three months later, the employee has returned to work and he hasn’t paid a dime. We want to collect the premium. What can we do? —D.T., Texas

Effective Jan. 1, all newly issued health insurance policies in New York must cover autism spectrum disorders. Gov. George Pataki signed the measure ordering the changes last September ...

If your organization doesn’t have an employee wellness program, a new study provides more incentive to start one. It says that Texas residents, on average, aren’t the healthiest folks in America ...

Now that New Jersey has become the third state to allow civil union among same-sex couples, employers need to rethink some of their HR policies and practices, particularly with employee benefits ...

Same-sex unions are now a reality in New Jersey, and employers will have to change the way they deal with employees as a result. It’s too early to tell exactly what steps employers will need to take, but it’s important to understand what led to the decision and legislation ...

Wal-Mart’s recent expansion of its popular generic drug plan into Georgia and 26 other states bodes well for employers struggling to keep up with rising health insurance rates ...

The U.S. Labor Department recently sued Chatsworth-based Bryant Transportation Inc. and two company officers for more than $85,000 in unpaid claims under its self-insured health insurance plan ...

It’s not just about money, as Fortune’s new “100 Best Companies to Work For 2007” list shows. And five of those best places are in Pennsylvania ...

Pennsylvanians are more likely than the average American to go to the emergency room for treatment, a problem targeted by Gov. Ed Rendell’s proposed “Prescription for Pennsylvania” reform plan ...

Shortly before leaving office, Gov. Pataki signed New York’s Mental Health Parity Law, which requires insurers to provide mental health benefits in all health insurance policies issued in the state ...

You’ve heard a lot of talk about reforming the country’s health insurance system … and now it appears you may see some action ...

When employers assume substantial benefit-administration duties, they may be liable when the proper paperwork doesn’t get to where it should. Because federal law imposes a fiduciary obligation on benefit administrators, employers may be sued when they assume the administrator’s role ...

The Texas Health Institute recently released a report that provides several cost-effective policy solutions for providing insurance to the 5.6 million state residents who don’t carry health insurance ...

Lt. Gov. David Dewhurst recently announced that the state legislature is looking for ways to amend Texas’ new business tax to enable more employers to provide health benefits for their employees ...

Thirty states and the District of Columbia have established “lifestyle discrimination” laws that prohibit employers from discriminating against employees or applicants based on the person’s off-duty use of tobacco or participation in other legal though controversial activities ...

Question: My CEO asked me to look into the feasibility of requiring employees to be 'tobacco-free' off the job as well as during working hours. He thinks we could save a lot on health insurance if none of our employees smoked. Has anybody done this ... or considered it? What issues do I need to consider before I make a recommendation on how we should proceed?  -- Chris M., Ohio

HR Law 101: In 1998, the Supreme Court issued its first ruling on an AIDS-related issue and its first major interpretation of the Americans with Disabilities Act. The justices made it clear that all persons who are HIV-positive, even though they may show no overt symptoms of the disease, are also protected under the ADA ...

HR Law 101: Under the Consolidated Omnibus Budget Reconciliation Act (COBRA) of 1985, employers are required to continue offering health insurance benefits to employees and their covered dependents for a specified period after they leave the organization ...

HR Law 101: The National Labor Relations Board (NLRB) applies strict rules of conduct to employers during union-organizing campaigns. But whether you choose to accept the union or resist it, you can still exercise your rights effectively. Or, if a union has already won a representation election in your organization, you need to know how to prevent the union from encroaching on your management rights ... 

HR Law 101: In recent years, employer attempts to regulate what employees may do on their own time have become contentious. Many employers fear that their employees’ off-duty actions, including moonlighting, may reflect badly on them, lower productivity or, even worse, create liability ...

HR Law 101: The Health Insurance Portability and Accountability Act (HIPAA) of 1996 made changes to three areas of the continuing-coverage rules that apply to group health plans under COBRA ...

Q. We have several employees out on workers' comp claims. Our policy is to pay for the employee but not dependents. How can we terminate the group insurance for employees who are out on workers' comp for more than three months? —M.O., Washington

Q. Due to rising premiums, our company is looking into alternatives to reduce our group health benefit costs. Several employees are on our plan and their spouses' plan. They are willing to go off our group plan if we compensate them “x” amount of dollars each month. Is it legal to offer the medical insurance benefit or a cash alternative? —S.P., Michigan

Q. We're a nonprofit, and we offer health insurance to our employees. If an employee is enrolled in the health plan and voluntarily quits, are we required to offer COBRA? Or does our nonprofit status let us off the hook? —A.B., Tennessee

Q. I'd like to know if our company needs something like a HIPAA form for employees to sign when we release personal information to others. Is HIPAA only for the medical field? —B.B., New York

Q. Our business has 14 employees, and we pay 100 percent of their health insurance costs. One employee is out on workers' comp. Are we required to continue paying his health insurance, or can we offer him COBRA? —P.F., Delaware

Q. Currently, our company pays 70 percent of employees' health insurance premiums. But we need to either decrease the percentage or possibly ask employees to pay the entire premium. How much notice must we give employees before making such a change? —D.O., Louisiana

Before making big changes to your benefit plans, calculate the cost savings against the possible cost of paying your share of unemployment compensation for employees who quit in protest over those benefit changes ...

Philadelphia-based Independence Blue Cross plans to unveil its new prescription plan provided through Future Scripts. The pharmacy benefits management company will administer Independence Blue Cross prescription benefit plans ...

A frequently disregarded ADA provision often catches employers by surprise. The ADA, which prohibits discrimination of disabled people at work, also bans discrimination against employees because they "associate with" someone who is disabled ...

Q. Our company allows employees to purchase products on an installment basis. When employees quit and haven't yet paid the full amount, can we deduct the remainder due from their last paycheck?—K.M., Pennsylvania

Despite calls for a moratorium on such mandates, state legislatures continue to require that insurance companies cover specific tests and treatments, which leads to increases in employer health premiums ...

Employee benefits are, in many cases, a lot like other pieces of an organization's culture: They're there because, well, they've always been there. But in these days of constantly rising health insurance costs, employers can't afford to keep providing benefits just because that's the way they've done things in the past, said Gary Kushner, president of Kushner & Co. benefits consulting firm ...

Employees with chronic health conditions like diabetes could make fewer trips to the emergency room if someone would check in with them every couple of weeks to make sure they’re taking care of themselves ...

As work/life benefits have become mainstream, organizations have shifted their administration from stand-alone work/life departments to their employee benefits specialists. The good news is that the same management skills that contribute to an outstanding comp or benefits program also make for the best work/life programs ...

The rising cost of individual health insurance is causing more people to take ex-employers up on their offer of COBRA continuing health insurance ...

In a move that is spurring big price competition among pharmacies, Wal-Mart expanded its low-cost prescription program nationwide. Target and other pharmacy chains say they’ll match the offer ...

How do employees at your organization feel about their compensation? If the answer is “Not good,” a bit of explanation from you or their supervisors can calm those troubled waters and help reduce turnover ...

Cash is king when it comes to wellness incentives. Studies show that the almighty dollar is the best motivator for employee participation in wellness activities, followed closely by reductions in health insurance premiums ...

Wal-Mart doubled its annual health savings account (HSA) contribution for employees who enroll in high-deductible health plans for 2007. The move might be one for other organizations to consider as they try to enroll employees into HSAs to achieve better health cost savings—for both employer and employee ...

Q. We currently provide health insurance for 20 employees who work full time (40 hours per week all year). We have some clerical staff who work less than 40 hours per week and aren’t eligible for insurance. We also have professional tax preparers who work many hours during tax season, but only 10 to 20 hours the rest of the year. Can we legally add just the tax preparers to our health insurance and not the clerical staff? —R.M., Pennsylvania

Q. Can we require employees to be on our health insurance plan? We’re a small business and to meet the requirements for group insurance, we require all employees that aren’t covered by a spouse’s policy to enroll. We pay 75 percent of the premium. —G.P., Oklahoma

How much does having a smoker on staff add to your costs? On average, smoking breaks and higher health costs related to smoking cost employers the equivalent of nine weeks’ lost productivity per year ...

It’s crucial to keep meticulous FMLA records, from requests to approvals to return-to-work discussions. If you fail to create a solid paper trail, courts will resolve any questions in the employee’s favor ...

A committee of the U.S. House of Representatives approved legislation last month that would ban employers from collecting genetic information from employees and applicants and prohibit the use of genetic tests when making employment decisions ...

Ever wonder how your health care costs stack up against those of employers in other parts of the country? You can find out by accessing the Agency for Healthcare Research and Quality’s database ...

Employers are always looking for ways to cut health care costs … and smoking and overweight employees may seem like ripe targets for change ...

HR Law 101: Employers must comply with the reporting and disclosure requirements of the Employee Retirement Income Security Act (ERISA), designed to protect employees’ rights to benefits. An employer’s benefits package must take the form of a Summary Plan Description, which you must provide to participants and beneficiaries to advise them of their rights under the plan ...

HR Law 101: The Uniformed Services Employment and Reemployment Rights Act protects reservists when they’re away from work for extended periods. Reservists on active duty can maintain health insurance coverage by electing COBRA continuation. Employers must also count time spent on active duty toward the calendar and hour requirements for coverage under the FMLA ...

Give HSAs a second look. Significantly, you might be able to sock away hundreds of dollars more in an HSA than you could before …and write off that amount, to boot!

HR Law 101: When employees are on FMLA leave, employers must continue to provide health benefits for them. The same services your group plan provides on-the-job employees must be made available to those on FMLA leave. If you change coverage or adopt another plan that offers new services while employees are on leave, you must make the new benefits available to them as well ...

Question: The HR director has placed someone in my office on a 90-day probation. During this period, she cannot miss a single day of work, even after she got approval to take a personal day to visit her doctor. Her doctor’s office is located 45 minutes from the office, and then she worked from home for the remainder of the workday.

The HR director has stated that one of the sacrifices when taking a corporate job is that you “must” switch doctors so your doctors’ offices are near the office.

Can a corporate office dictate where its employees can go for health care? If she received pre-approval to take a personal day, is it the company’s business where her doctor is located? How can HR tell her that she “must” switch to a doctor near the office? Is there any law that says a company can do this? There have been many similar incidents.  -- Concerned About Legality

Question: I work in an office of about 25 people. I am in charge of HR responsibilities and other duties. A question came to me regarding paid time for people to smoke. Right now, we have 4 or 5 smokers in our office and they have normally taken two smoking breaks during the course of the day. Each break is for 15 minutes. While our policy manual does not specifically state that employees are allowed to smoke, it refers to brief coffee breaks. Are we required to pay our employees while they are outside smoking? I am afraid our non-smoking employees will say they are being discriminated against because they work a full 8 hours and the smokers are only working 7.5. Can we change this situation in the middle of the year or do we have to revise our policy manual and wait until the beginning of a new year? Can anyone give me some suggestions on how they handle this in their office or how their policies read regarding smoking?  -- Anonymous

HR Law 101: Some employers and employees choose to enter into an employment contract. Usually the worker is seeking job security, while the company wants to protect its trade secrets and sales territories. However, if you sign an employment contract, you may find that you’ve given away more than you bargained for ...

The New Jersey Wage Payment Law seems like it should be rather simple, but it’s perhaps the most complicated employment law in the state. Full of traps for the unwary, the law can spell big trouble for even innocent mistakes, with fines of up to $1,000 per violation ...

New Jersey local governments can (and sometimes do) legislate their own rules for employers within their jurisdictions. For example, several municipalities have living-wage laws stipulating higher pay than the state minimum wage ($7.15 per hour) ...

City and county governments in New York can, and sometimes do, legislate their own rules for employers within their jurisdictions. For example, several municipalities set living-wage laws that stipulate higher pay than the state minimum wage (which is currently $7.15 per hour) ...

Several local governments in Ohio legislate their own rules for employers within their jurisdictions. For example, several municipalities have living-wage laws stipulating higher pay than the state minimum wage ($6.85 per hour) or ordinances banning discrimination against gay, lesbian and transgender employees ...

Local governments in Michigan can, and sometimes do, legislate their own rules for employers within their jurisdictions. For example, several municipalities have living-wage laws stipulating higher pay than the state minimum wage, as well as bans on sexual orientation discrimination ...

Question: What's your dream job? If you could wave a magic wand and take on any job -- in any profession -- you wanted, what would it be?  -- Alice Bumgarner, Editor

The first shot in Washington's tax reform battle was fired earlier this month when the President's Advisory Panel on Tax Reform issued its long-awaited list of tax-simplification suggestions.

For too many people, the tax season is a February-to-April affair. But trying to plan your tax strategies after Dec. 31 is as futile as a football team drawing up its game plan with two minutes left in the fourth quarter: You can't do much to affect the score.

Health insurance costs continue to skyrocket without any end in sight. As a result, companies both large and small are exploring alternate means to cover their employees.

This finally may be the year Congress authorizes association health plans, a move that could lower health insurance premium costs for small business owners.

It took many years, but self-employed people are now even-steven with other business entities when it comes to deducting health insurance. They can write off 100 percent of their health insurance premiums, including amounts paid for family coverage, up to the business's amount of net income.

Do you own rental property that's been producing a marginal profit or a loss the past few years? Short of raising the rent again, you're fighting an uphill battle as your expenses continue to grow.

Sooner or later, you may decide to sell off your S corporation and retire. If you run a family shop, you may plan to sell your stock to younger family members who are already working in the business.

If you're like most small business owners, your spouse does odds and ends around the office and pitches in when you need help. This is particularly true in the summer months when other employees take vacation leave.

Are you and your employees adequately protected in the event of a long-term illness? Despite the potential for dire consequences—such as exhausting their lifetime savings—few people secure long-term care insurance on their own.

Q: My wife was just laid off from her job. She was told she'd receive a package in the mail about COBRA health insurance. It's been more than a week, and it hasn't arrived. Is this breaking the law? K.B., Hillsborough, N.J.?

Democratic presidential candidate Sen. John Kerry unveiled his plan this month to offer small business owners a mix of tax breaks and government help in exchange for lowering health insurance costs for employees.

If you offer health insurance to retired employees, a new Equal Employment Opportunity Commission (EEOC) ruling says you can reduce or eliminate those benefits after the ex-employee becomes eligible for Medicare at age 65.

Q: I am the 50 percent owner of an S corporation. Can I deduct company-paid health insurance premiums on my personal return without forfeiting the expense due to the reduction in itemized deductions? J.L., via e-mail

Q: In a recent issue, you wrote about the benefits of Health Savings Accounts. (12/29/03 issue) I am the owner of an S corporation. As the principal, can I use an HSA? J.L., via e-mail

It's hard to attract the best employees if you don't offer any health benefits. But with insurance costs soaring, it's difficult to jump into the health-plan game.

A new Unum-Provident study says claims for obesity-related disabilities increased tenfold over the past 10 years.

1. Self-employed? Deduct full health premium

Finally, self-employed people can write off 100 percent of their health insurance premiums (up from 70 percent in 2002).

You can reap significant additional tax savings by making your spouse an employee of your sole proprietorship or single-member LLC and setting up a medical expense reimbursement plan. That strategy could let you deduct all your family's health costs (including uninsured expenses) on Schedule C, plus it could lower your self-employment tax bill.

The U.S. Labor Department published new rules last year saying that companies offering health insurance must give employees more specifics on their rights to COBRA continuing health coverage.

You've probably heard that hiring your children is a great tax-saving move. Their income is taxed in their low tax bracket, and as long as you handle things correctly, your company can deduct the compensation.

It will soon be springtime in Washington, and for the past three years, that has meant tax breaks spilling forth across the land. But not this year.

In his State of the Union speech, President Bush made a hearty push for Congress to pass association health plan (AHP) legislation. But don't hold your breath.

C corporations offer better tax treatment for fringe benefits than S corporations. But don't avoid an S corporation election simply because of fringe benefits.

Last year, the federal Health Insurance Portability and Accountability Act (HIPAA) required companies that sponsor large health care plans (more than $5 million in premiums or claims) to start complying with new privacy rules.

This year, it's your turn. Starting April 14, smaller businesses that fall below the $5 million threshold must comply.

You probably saw all the fanfare this month surrounding President Bush's signing of the Medicare reform law, the biggest rewrite of Medicare in its nearly 40 year history.

But, unless you're on Medicare, you probably thought the Medicare Prescription Drug and Modernization Act of 2003 contained nothing for you. Well, you were wrong.

To the cheers of small business owners, Congress this month created Health Savings Accounts (HSAs), as described on page 1. That adds a new acronym to the already confusing tangle of tax-advantaged health care spending, which includes FSAs, MSAs, HRAs and more.