The 2025 federal budget law “One Big Beautiful Bill Act” (OBBBA) created two temporary federal income tax deductions that rely on employer information reporting: (i) a deduction for qualified tips (IRC §224) and (ii) a deduction for qualified overtime compensation (IRC §225). Both apply to taxable years beginning after December 31, 2024, and each terminates […]

Suppose you have a non-exempt employee who, in a single workweek, earns different rates of pay. This can occur, for example, if an employee works on both private and public works construction projects, or they earn a different rate for travel time than they do for other types of work, or they earn a higher […]

Before we carve turkeys, pass the stuffing, and head into a well-earned Thanksgiving break, it’s a good time to revisit how your business handles holidays to ensure you are paying your staff correctly. Here are some frequently asked questions and answers to review before you cut employee checks this holiday season. Am I required to […]

A recent appellate decision provides a victory for California employers that seek to limit wage and hour liability. The Court in La Kimba Bradsbery, et al. v. Vicar Operating, Inc. recently ruled that revocable, prospective meal period waivers for employees that work between five and six hour shifts are enforceable if the waivers are not […]

Alleged wage statement violations are a staple of complaints in class action litigation and claims under the Private Attorneys General Act (PAGA). Labor Code section 226 requires that a wage statement accurately state nine categories of information, including among other things the gross wages earned, total hours worked, and net wages earned. An employer who […]

While employers hope every employee hired enjoys a long, productive relationship with the employer, almost every employee ultimately leaves employment. The end of employment most commonly occurs through a voluntary resignation by the employee either with or without advance notice or by the employer terminating the employee with or without advance notice. Employers terminate employees […]