The Department of the Treasury and the Internal Revenue Service (IRS) recently released final instructions and tax forms for the Affordable Care Act’s (ACA) information reporting requirements for employers and health insurers under Internal Revenue Code sections 6055 (Forms 1094-B and 1095-B) and 6056 (Forms 1094-C and 1095-C). The agencies also released final transmission forms that will be used to submit the information to the IRS. The IRS initially released the draft tax forms on July 24, 2014, and the draft instructions on August 28, 2014. The final forms and instructions are largely consistent with draft forms and instructions released last summer. Instructions for electronic filing of the information returns are under development. Employers who file at least 250 forms annually are required to file electronically.
On March 26, the U.S. Department of Labor’s (DOL) recently announced change to federal regulations under the Family and Medical Leave Act (FMLA) that would expand the definition of spouse to include same sex marriages was halted by a federal judge in Texas.
The Wage & Hour Division (WHD) recently made available two video presentations on its website for construction employers regarding Davis-Bacon Act wage surveys. One presentation, the Davis-Bacon Wage Survey Process, explains how Davis-Bacon wages are established, as well as survey instructions and the importance of survey participation. The other presentation, Completing WD-10, walks construction contractors through the process of completing Form WD-10, the Davis-Bacon wage survey form. The videos were created in response to a request from ż to make information more easily accessible to contractors electronically, rather than requiring travel to live, in-person events. Both videos are located on WHD’s website.
Once again, HR and Training Professionals in the Construction Industry will come together in October for ż’s Construction HR and Training Professionals Conference. The Conference will take place October 7-9 in St. Louis, Missouri at the Hyatt Regency at the Arch. Registration and hotel information will be available at http://www.agc.org/trainingHRConference in the coming weeks.
On March 18, 2015, the general counsel for the National Labor Relations Board (NLRB or Board) issued a Report Concerning Employer Rules. The report was issued in an effort to provide guidance on the use of employer rules as they relate to the National Labor Relations Act (NLRA). Using a few of the most frequently litigated employee handbook rules, the report includes several examples of common employee handbook policies and why the Board may or may not find those policies to be lawful. Both union and non-union employers may find this information useful, as both are subject to the NLRA.
The Cadillac tax of the Affordable Care Act (“ACA”) begins in 2018. While many employers recently have adjusted health benefit coverage levels to satisfy the legal minimums of the Employer Mandate, the Cadillac tax may require these same employers to once again adjust coverage levels.
The Cadillac tax of the Affordable Care Act (“ACA”) begins in 2018. While many employers recently have adjusted health benefit coverage levels to satisfy the legal minimums of the Employer Mandate, the Cadillac tax may require these same employers to once again adjust coverage levels but this time to avoid exceeding maximum levels specified by ACA.
In response to requests from federal and federally assisted contractors, the U.S. Department of Labor’s Office of Federal Contract Compliance Programs (OFCCP) has created a directory of organizations and other entities that offer resources and guidance to employers around issues related to creating an inclusive workplace for lesbian, gay, bisexual, and transgender (LGBT) employees. The request came from employers wanting to better understand how to treat employees and job applicants without regard to their sexual orientation or gender identity following the publication of the Final Rule implementing Executive Order 13672.
In addition to a lawsuit challenging the National Labor Relations Board’s (NLRB) new representation-case procedures rule (also known as the Quickie Election rule), legislation in Congress will be considered that would nullify the rule. The Congressional Review Act (CRA) is a resolution that would nullify the regulation, if passed by both chambers and signed by the president. The resolution could be introduced in the Senate as early as next week and a similar proposal will make its way through the House. The CRA is a powerful procedural tool that Congress can use to exert oversight over the administration and requires only a simple majority in the Senate, therefore eliminating the typical 60 vote threshold needed in the Senate to pass legislation. While the CRA has been used successfully once before, it would remain unlikely that the president would sign such a bill and therefore the best option for blocking the rule remains the judicial challenge.
Union representation in the construction industry fell from 14.9 percent to 14.7 percent in 2014, according to a recent report from the Bureau of Labor Statistics (BLS). The number of union-represented workers in the industry actually rose over the year (from 967,000 to 1,023,000), but at a lower rate than the rise in the total number of workers employed in the industry (from 6,474,000 to 6,968,000). Likewise, the number of workers in the industry who were members of a union increased over the year (from 915,000 to 968,000) while the percentage fell (from 14.1 percent to 13.9 percent). In 2013, union representation rose in the industry (from 13.7 percent to 14.9 percent) as did union membership (from 13.2 percent to 14.1 percent).