Human Resources

From employment law to compensation and benefits, FMLA and hiring and firing and more, Business Management Daily provides comprehensive Human Resources updates.

Discover how your colleagues – and competitors – are dealing with discrimination and harassment, employment law, benefits programs, and more.

When determining whether an employee is eligible for benefits, plan exclusions apply.  In theory, the more clearly worded an exclusion, the more likely a worker denied benefits is to understand and accept the decision.  Unfortunately, that's not always the case.

The question before the U.S. Department of Labor (DOL) was whether the Family and Medical Leave Act (FMLA) requires an employer to continue cafeteria plan health payments for an employee on unpaid FMLA leave if company policy requires all employees on unpaid leave of any kind to make their own group health coverage payments.

It has become widely accepted that working fathers as well as mothers stay home with their children or use accrued time off to attend to childcare matters.  Many employers have followed the trend by implementing paid leave policies that allow fathers to take time off after the birth of a child, just as mothers would.  Some policies, though, exclude dads from the mix while allowing moms and even adoptive parents to take paid leave.  Is this legal?

If you’ve answered the 20 questions (see box, page 5) and you’re still unsure whether a worker is an employee or independent contractor, you can ask the IRS to make the call.
Wondering about restrictions on claiming tax deductions for work performed by foreigners?
If you use (or plan to use) Section 529 college savings plans, take note: A few small changes buried in a new law could help you save even more in those tax-advantaged college-savings vehicles.
It’s been going on for years: Business owners frequently clash with the IRS over worker classifications.
If you use (or plan to use) Section 529 college savings plans, take note: A few small changes buried in a new law could help you save even more in those tax-advantaged college-savings vehicles.
Business owners frequently clash with the IRS over whether workers should be considered employees or independent contractors. You face a higher tax burden when workers are considered employees. To help you determine a worker’s classification,use this 20-question test, which has evolved from various court cases and IRS rulings over the years. Most questions relate to the degree of control that you exert over the worker.
Sadly, the bonus depreciation rules have expired. That means you’re stuck with regular depreciation deductions under the Modified Accelerated Cost Recovery System (MACRS), which requires you to write off business equipment over several years. Don’t despair. You still have the Section 179 deduction privilege on your side. And, when used correctly, this not-so-secret tax weapon can help you rescue big current-year write-offs … at least for now.