Lorman Payroll Teleconferences

Creating and Using a Salary Increase Matrix

Thu, 9 Feb 2012 02:02:13 America/Chicago

March 29, 2012

Foundation of a Merit Matrix System – Market-Based Pay



What Is a Merit Matrix?



Why Use a Merit Matrix?

• Motivate Employees

• Drive Results and Retain Top Performers

• Allocate Salary Increase Dollars in an Efficient and Fair Manner



Merit Matrix Pitfalls

• Structures Out of Alignment With Market

• Calibration of Performance Scores

• Matrix Not Conforming to Budget



Merit Matrix Model Example

• Data Requirements

• Selecting a Model

• Employee Analysis

• Final Results and Cost Detail

Fair Labor Standards Act: Coverage and Compliance Issues

Thu, 9 Feb 2012 02:00:53 America/Chicago

February 21, 2012

Who Does the FLSA Cover?

• Enterprise Coverage

• Individual Coverage



What Are the Requirements for the White-Collar Exemptions?

• Executive

• Administrative

• Professional



What Constitutes Hours Worked?

• General Rule

• Unauthorized Overtime

• Preparatory Activities

• Travel Time

• On-Call Time



What Is the Regular Rate of Pay?



Current Compliance Issues

• Financial Service Industry

• Minimum Wage

• Compensatory Time

FLSA New Fluctuating Workweek Regulatory Guidance

Thu, 9 Feb 2012 02:01:49 America/Chicago

March 8, 2012

Current Administration and Enforcement of the FLSA by the Wage and Hour Division of the U.S. Department of Labor (DOL)



The Fluctuating Workweek

• History and General Regulatory Principles – 29 C.F.R. § 778.114 and Relevant Case Law

• DOL 2008 Notice of Proposed Rulemaking

• DOL Final 2011 Regulations



The Impact of the DOL 2011 Rulemaking

• Judicial Deference (Or Lack of Deference) to DOL Fluctuating Workweek Guidance

• Practical Impact on Employers

• Implications for Fluctuating Workweek Methodology in Calculating Overtime for Misclassified Exempt Employees

FLSA New Fluctuating Workweek Regulatory Guidance

Thu, 9 Feb 2012 02:01:59 America/Chicago

March 20, 2012

Current Administration and Enforcement of the FLSA by the Wage and Hour Division of the U.S. Department of Labor (DOL)



The Fluctuating Workweek

• History and General Regulatory Principles – 29 C.F.R. § 778.114 and Relevant Case Law

• DOL 2008 Notice of Proposed Rulemaking

• DOL Final 2011 Regulations



The Impact of the DOL 2011 Rulemaking

• Judicial Deference (Or Lack of Deference) to DOL Fluctuating Workweek Guidance

• Practical Impact on Employers

• Implications for Fluctuating Workweek Methodology in Calculating Overtime for Misclassified Exempt Employees

International Payroll Compliance Issues

Thu, 9 Feb 2012 02:00:53 America/Chicago

April 24, 2012

Payroll Compliance

• Compensation Accumulation

• Reportable vs. Non-Reportable

• Taxable vs. Non-Taxable

• Reporting Periods

• IRS Activity



Income Taxes

• Federal and State

• Non-U.S. Reporting



Social Security Taxes

• General Rules

• Totalization Agreements



Unemployment Taxes

• General Rules

• State (SUTA) Issues



Extraordinary Payments

• Bonuses and Equity Compensation

• Payments to Nonresidents

Non-Resident Employee Withholding

Thu, 9 Feb 2012 02:00:38 America/Chicago

February 15, 2012

Multistate Withholding Rules

• What Is Residency and How to Determine the Correct Resident State

• Reciprocity Rules

• Resident/Nonresident Withholding Rules



Taxation for Employees Working in Multiple States

• Withholding Tax in Several States

• Unemployment Tax for Employees in Multiple States

• What Is Nexus and How Does It Work



State Local Taxes

• Local Tax Residency Rules

• Special State Locals to Consider for Employees Working in Several States

Payroll Recordkeeping: What You Need to Know

Thu, 9 Feb 2012 02:01:41 America/Chicago

April 17, 2012

Recordkeeping

• Nonexempt Employees

• Exempt Employees

• Safeguards

• Volunteers, Interns and Others



Home-Workers

• Special Requirements

• Other Considerations



Independent Contractors

• Increase in Challenges to I.C. Relationships

• Record Requirements



Technology Issues

• Recordkeeping Methods

• Connectivity Issues as They Relate to Recording Hours Worked



How to Conduct a Self-Audit

Portal to Portal Act: Determining Hours Worked at the Start and End of the Work Day

Thu, 9 Feb 2012 02:02:08 America/Chicago

April 3, 2012

General Requirements of the Fair Labor Standards Act and Similar State Wage and Hour Laws



Work Time Issues at the Start and End of the Work Day

• Work at Home

• Commuting and Travel Time

• Security Screening

• Clothes Changing, and Donning and Doffing

• Waiting and Walking Time

• Pass-Down Time and Employee Discussions

• Computers, Equipment and Tools



Time Recording Issues That Complicate Class Wage Claims

• The Need for Accurate Records

• The Use of Time Rounding Systems

• The Impact of Attendance Policies



What Can an Employer Do to Minimize the Risks?

Telecommuting: The Next Wave of Wage and Hour Litigation

Thu, 9 Feb 2012 02:01:34 America/Chicago

February 29, 2012

Overview of Telecommuting Arrangements, Agreements and Policies



Summary of Wage and Hour Requirements and Their Particular Application to Telecommuting Employees



Defining and Effectively Managing Compensable Work



Implementing and Managing Time Keeping Systems and Avoiding Off-The-Clock Work Claims by Telecommuting Employees



Rest and Meal Break Issues



Travel Time Issues Affecting Telecommuting Employees



Exempt Status Issues and Telecommuting Employees



Managing and Complying With Multistate Legal Obligations That Arise in Telecommuting Arrangements



Other Wage and Hour Issues That Arise in Telecommuting Arrangements

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