Resources for U.S. Employers

Payroll/Benefits/HR

COVID-19: PPP Flexibility Act

The Paycheck Protection Program Flexibility Act offers employers greater flexibility when using PPP funds and seeking loan forgiveness.  

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COVID-19: SBA Disaster Loans

Eligible small businesses in all U.S. states and territories can apply for a disaster loan of up to $2 million from the Small Business Administration.

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COVID-19: FFCRA Paid Leave

The Families First Coronavirus Response Act requires small employers to give paid sick leave and family leave to employees impacted by the novel coronavirus. 

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COVID-19: FFCRA Workplace Poster

Employers with fewer than 500 employees must post the DOL’s FFCRA poster, which tells employees their rights under the Act. 

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COVID-19: EEOC

The EEOC provides information on COVID-19, including regarding nondiscrimination, the ADA, and pandemic preparedness in the workplace. 

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COVID-19: FFCRA Tax Credits

Employers subject to the FFCRA’s paid leave provisions qualify for 100% refundable tax credits to cover the entire cost of FFRCA leave paid to employees.  

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COVID-19: Employee Retention Credit

Employers severely affected by the coronavirus may qualify for a refundable tax credit of 50% on the first $10,000 paid to each employee.

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COVID-19: Social Security Tax Deferral

Employers can delay paying their portion of Social Security tax. Half the amount owed must be paid by the end of 2021 and the remainder by the end of 2022. 

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COVID-19: Unemployment Relief

The Cares Act provides additional unemployment relief plus allows states to grant unemployment compensation to independent contractors.  

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COVID-19: OSHA Health & Safety Tips

OSHA’s “Guidance on Preparing Workplaces for COVID-19” offers recommendations plus explanations of mandatory  health and safety standards.

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COVID-19: CDC Guidance for Employers

The CDC provides suggestions and resources to educate employers about the coronavirus and help them navigate the pandemic. 

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COVID-19: The FMLA

The DOL has put together a list of questions and answers regarding the cornavirus’ effect on the Family and Medical Leave Act. 

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COVID-19: Updates on State Initiatives

Some states and localities are implementing their own COVID-19 measures to aid businesses and workers impacted by the virus. 

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COVID-19: U.S. Chamber of Commerce

The U.S. Chamber of Commerce website keeps businesses (of all sizes) informed on coronavirus business continuity strategies. 

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COVID-19: The FLSA

The DOL has assembled a series of questions and answers relevant to COVID-19 and the Fair Labor Standards Act. 

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Background Checks

Federal, state, and local laws restrict the types of information that can be obtained via background checks and how the data received can be used. 

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Equal Employment Opportunity

The Equal Employment Opportunity Commission enforces federal laws pertaining to equal pay, discrimination, and civil rights. 

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State Discrimination Laws

Most states have laws protecting employees against workplace discrimination, including on the basis of race, national origin, age, religion, and disability.  

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State Pay Equity Rules

Many states have established equal pay laws to address pay discrimination in the workplace. Certain employers may be exempt from these laws.

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Immigration

Per the U.S. Citizenship and Immigration Services, employers must complete Form I-9 for each new hire to help verify the employee’s employment eligibility.

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Drug Testing Laws

A number of states impose limits on workplace drug-testing, including random testing and how test results should be used.

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Form W-4

Employers are supposed to give new hires, and existing employees who want to update their federal income tax withholding, a W-4 form to fill out.

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(Federal) Employment Taxes

IRS Publication 15 contains your federal employment tax obligations and the federal withholding rules that apply to your employees

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State Withholding Forms

If applicable, employers should have new hires (and employees who want to update their state withholding) complete a state withholding form.

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DOL Labor Laws

The U.S. Department of Labor’s major laws relate to wages and hours, health and safety, employee benefits, wage garnishment, labor posters, and others.

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State Labor Laws

Employers should check with the state department of labor for state statutes on minimum wage, overtime, rest breaks, child labor, workplace posters, and more. 

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State New Hire Reporting

Employers must report new hires to the respective state agency shortly after hiring them. The reports are essential to child support collection.

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Benefit Plan Reporting

The Employee Benefits Security Administration (EBSA) has specific rules for reporting and disclosing health and welfare plans.

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State Tax Agencies

The state tax agency administers state employment tax rules. They can also point employers in the right direction regarding applicable local taxes. 

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State Unemployment Tax

Most employers must report and pay unemployment tax to the state workforce agency. A few states also require unemployment tax withholding.

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OSHA Regulations

Employers must adhere to applicable health and safety standards, such as providing a safe workplace and performing injury/illness reporting. 

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State Workers' Compensation Laws

Whether employers must carry workers’ compensation depends on various factors, including the employer’s state, industry, and size.

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State Laws on Employee Leave

Some states have their own leave laws, such as paid sick leave, paid family leave, military leave, jury duty leave, domestic violence leave, and voting leave.   

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State Minimum Payday Laws

Most states have regulations dictating minimum payday frequency. Employees cannot be paid less often than the state-mandated deadline. 

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State Laws on Marijuana Use

Many states have marijuana laws that address marijuana use at work, plus off-duty marijuana use for medical and recreational purposes. 

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ACA Employer Mandate

Under the Affordable Care Act, employers with at least 50 full-time (or full-time equivalent) employees must offer affordable health insurance, or risk penalties. 

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