The Paycheck Protection Program Flexibility Act offers employers greater flexibility when using PPP funds and seeking loan forgiveness.
Resources for Employers
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.
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.
The EEOC provides information on COVID-19, including regarding nondiscrimination, the ADA, and pandemic preparedness in the workplace.
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.
COVID-19: Defer Employer Payroll Tax
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.
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.
COVID-19: CDC Guidance for Employers
The CDC provides suggestions and resources to educate employers about the coronavirus and help them navigate the pandemic.
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.
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.
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.
Equal Employment Opportunity
The Equal Employment Opportunity Commission enforces federal laws pertaining to equal pay, discrimination, and civil rights.
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.
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.
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.
(Federal) Employment Taxes
IRS Publication 15 contains your federal employment tax obligations and the federal withholding rules that apply to your employees
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.
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.
Benefit Plan Reporting
The Employee Benefits Security Administration (EBSA) has specific rules for reporting and disclosing health and welfare plans.
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.
Employers must adhere to applicable health and safety standards, such as providing a safe workplace and performing injury/illness reporting.
State Workers' Compensation Laws
Whether employers must carry workers’ compensation depends on various factors, including the employer’s state, industry, and size.
State Minimum Payday Laws
Most states have regulations dictating minimum payday frequency. Employees cannot be paid less often than the state-mandated deadline.
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.