Daylight saving wage and hour issues arise this month

Daylight saving time starts at 2 a.m. Sunday, March 13, when clocks will be set forward one hour. Shift workers on duty at that time will work one hour less, and paying them for a full shift may raise questions under the Fair Labor Standards Act. An additional hour of pay provided to an employee […]

Minnesota updates withholding fact sheet on reciprocity

The Minnesota Department of Revenue has updated its personal income tax withholding fact sheet on reciprocity. The fact sheet explains the reciprocity exemption under Minnesota’s agreements with Michigan and North Dakota; personal income tax withholding for Minnesota and an employee’s state of residence; reporting information on the company’s Minnesota withholding tax return; completion of Form […]

Michigan discusses withholding for pension recipients

The Michigan Department of Treasury has provided guidance regarding the personal income withholding tax requirement for pensions. Effective January 1, 2012, the Michigan tax treatment of pension and retirement benefits changed (see CCH PAYROLL MANAGEMENT GUIDE Report Letter No. 2202, dated June 7, 2011). Under state law, pension and retirement benefits include most payments reported […]

Maine updates subminimum wage for workers with a disability

Maine law allowing employers to pay a reduced minimum to any person “physically handicapped by age, or otherwise” who has been issued a special certificate for such employment is revised to update and clarify language and to extend such special wage certificates from one to two years. Ch. 483 (H. 1279; L.D. 1729), signed by […]

D.C. discusses withholding rules for retirement plan distributions

The requirement to withhold District of Columbia personal income taxes from periodic and non lump-sum retirement plan or retirement account payments has been repealed (see CCH PAYROLL MANAGEMENT GUIDE Report Letter Issue No. 1361, dated March 6, 2012). The requirement to withhold is now limited to lump-sum distributions, but not: (1) any portion of a […]

ETA issues UIPL about new methodology used to calculate “on” and “off” triggers for EB purposes

The Employment and Training Administration of the U.S. Department of Labor (DOL) has issued an Unemployment Insurance Program Letter (UIPL) to inform the states of the new methodology used to calculate the “on” or “off” total unemployment rate (TUR) indicators to determine when extended benefit (EB) periods begin and end in a state. The DOL […]

U.S. Sup. Ct. upholds Arizona immigration law

The Legal Arizona Workers Act, which provides for the revocation or suspension of the business license of employers in the state that knowingly or intentionally employ unauthorized aliens, was not expressly or impliedly preempted by federal immigration law, the U.S. Supreme Court has ruled. (Chamber of Commerce v Whiting, May 26, 2011, Roberts, J). Additionally, […]

DOL submits information collection request for Unemployment Insurance Data Validation Program to OMB

The Department of Labor is submitting an Employment and Training Administration (ETA)-sponsored information collection request entitled “Unemployment Insurance Data Validation Program” to the Office of Management and Budget for review and approval for continued use in accordance with the Paperwork Reduction Act of 1995. Comments must be submitted on or before June 20, 2011. The […]

Conn. issues withholding information; corrects error in Table D

Connecticut has released more information on the new withholding tables (see CCH Payroll Management Guide Report Letter 2200, dated May 24, 2011). The information is reproduced in this Report Letter on pages 11—15. In addition, Connecticut has corrected the Withholding Calculation Rules Tables. The error is for one of the thresholds in Table D, Withholding […]

Oklahoma amends its UI rules on various topics

Oklahoma has amended its rules under the Oklahoma Employment Security Act as follows: Aggregated data. The rules now define the term “Aggregated Data” to mean statistical data that has been stripped of any information that would identify any particular individual or employer, so that data concerning any specific individual, employer, or claimant cannot be discerned […]