Human Resource Management

Payroll and Employment Taxes

Federal Employer Tax Resources

What is Taxable and Nontaxable Income?

Publication 525 (2007), Taxable and Nontaxable Income

Publication 17 (2007), Your Federal Income Tax

• Publication 15 (2008), (Circular E), Employer's Tax Guide
• Employer Identification Number (EIN)
• Which Workers Are Considered Employees?
• Hiring Employees
• Employment Taxes
• Depositing Taxes
• Outsourcing Payroll Duties
• Record keeping
• Retirement Plans
• References/Related Topics
• Online Classroom , Lesson 6 - What you need to know about federal taxes when hiring employees/contractors
• Online Classroom , Lesson 9 - What you need to know about Federal Unemployment Taxes (FUTA)
• SSN Verification
  • Information About the SSA "No-Match" Letter

   

IRC 403(b) Tax-Sheltered Annuity Plans

403(b) Retirement Plan Web Resource Center (ASBO)

409A Deferred Compensation

• IRS - Back to School Guidance Employee Plan News August 25, 2008
• 409A Regulations and Guidance
• Frequently Asked Questions: Sec. 409A and Deferred Compensation
• Notice 2008-62: This notice describes a rule that the Treasury Department and the Internal Revenue Service (IRS) anticipate will be included in regulations to be proposed under § 457(f) of the Internal Revenue Code.

Attorney General's Office

• Wages
• Massachusetts Law about Prevailing Wage
• General Workplace Rights Links
• Independent Contractor Rules in Massachusetts: An Advisory from the Attorney General Chapter 193 of the Acts of 2004 Amendments to Massachusetts Independent Contractor Law, M.G.L. c. 149 sec. 148
• Relevant Laws

Casual Labor and Seasonal Help

Collective Bargaining CHAPTER 150E. LABOR RELATIONS: PUBLIC EMPLOYEES.

• Chapter 150E, Section 1. Definitions.
• Chapter 150E, Section 2. Collective bargaining; self organization.
• Chapter 150E, Section 3. Bargaining units; rules and regulations; procedures; officers excepted.
• Chapter 150E, Section 4. Exclusive representative; hearing; election; stipulation; certification; review.
• Chapter 150E, Section 5. Exclusive representative; powers and duties; grievances.
• Chapter 150E, Section 6. Negotiations; meetings.
• Chapter 150E, Section 7. Collective bargaining agreements; term; appropriation requests; provisions; legal conflicts, priority of agreement.
• Chapter 150E, Section 8. Grievance procedure; arbitration.
• Chapter 150E, Section 9. Impasses in negotiations.
• Chapter 150E, Section 9A. Strikes prohibited; investigation; enforcement proceedings.
• Chapter 150E, Section 10. Prohibited practices.
• Chapter 150E, Section 11. Complaints; investigation; hearing; orders; review.
• Chapter 150E, Section 12. Service fee; imposition; amount; discrimination.
• Chapter 150E, Section 13. List of employee organizations; required information; filing; compliance, enforcement.
• Chapter 150E, Section 14. Information statement and financial report required of employee organizations; filing; enforcement.
• Chapter 150E, Section 15. Penalties.
• Institute of Collective Bargaining Newsletters, Cornell University

 

Fair Labor Standards Act

• "FLSA Overtime : Covered nonexempt employees must receive overtime pay for hours worked over 40 per workweek (any fixed and regularly recurring period of 168 hours - seven consecutive 24-hour periods) at a rate not less than one and one-half times the regular rate of pay. There is no limit on the number of hours employees 16 years or older may work in any workweek. The FLSA does not require overtime pay for work on weekends, holidays, or regular days of rest, unless overtime is worked on such days. " (US Dept of Labor)
• "Hours Worked (PDF): Hours worked ordinarily include all the time during which an employee is required to be on the employer's premises, on duty, or at a prescribed workplace. " (US Dept of Labor)
• "Record keeping (PDF): Employers must display an official poster outlining the requirements of the FLSA. Employers must also keep employee time and pay records. " (US Dept of Labor)
• "Youth Employment : These provisions are designed to protect the educational opportunities of minors and prohibit their employment in jobs and under conditions detrimental to their health or well-being. " (US Dept of Labor)
• An Advisory from the Attorney General's Fair Labor Division on an Act Protecting the Wages and Tips of Certain Employees
• General Guidance (US Dept of Labor)
  • Handy Reference Guide to the FLSA
  • Fact Sheets
  • Employment Law Guide: Minimum Wage and Overtime Pay
  • Questions and Answers about the FLSA

  Posters (US Dept of Labor)

  • FLSA Minimum Wage Poster
    • Spanish Version
    • Chinese Version (PDF)
    • Russian Version (PDF)
    • Thai Version (PDF)
  • Additional FLSA Posters

Independent Contractors

• Chapter 149: Section 148B. Persons performing service not authorized under this chapter deemed employees; exception
• Internal Revenue Service Revenue Ruling 87-41 . Establishes the federal "twenty point test."
• Advisory on the Massachusetts Independent Contractor/Misclassification Law , Mass. Attorney General Advisory 2008/1. Covers history of the law, the three-prong test, what constitutes violation of the law, and enforcement guidelines. 
• Effect of New Employee Classification Requirements under G.L. c. 149, § 148B on Withholding of Tax on Wages under G.L. c. 62B, TIR 05-11 , Mass. Department of Revenue. "This TIR summarizes the differences in the general rules for determining employee/independent contractor status under chapters 149 and 62B. Second, this TIR announces that the Commissioner will accept determinations of employee or independent contractor status, as described in this TIR, by the Internal Revenue Service for purposes of identifying income tax withholding obligations under chapter 62B."
• Massachusetts Law Library - Other links on this topic.

Pay Related Statues for Public Employees

• Chapter 80 of the Acts of 2008: AN ACT FURTHER REGULATING EMPLOYEE COMPENSATION
• Massachusetts Law About Employment
• Chapter 149: Section 27. List of jobs; classification; schedule of wages; penalty; civil action
• Chapter 149: Section 27B. Records of employees; payroll records; statements of compliance
• Chapter 149: Section 27C. Penalties for violations of certain sections by employers, contractors, subcontractors or their employees
• Chapter 149: Section 148. Payment of wages; commissions; exemption by contract; persons deemed employers; provision for cashing check or draft; violation of statute
• Chapter 149, Section 148B. Persons performing service not authorized under this chapter deemed employees; exception.
• Chapter 149, Section 150. Complaint for violation of sec. 148; defenses; payment after complaint; assignments; loan of wages to employer; civil action.
• Chapter 149, Section 152A. Payment to, or retention by, employer of tips to employees; contract for payment.
• Chapter 149, Section 159A. Payment over of tips; sign stating percentage employee retains; regulations; enforcement of statute.
• Chapter 151. MINIMUM FAIR WAGES.

Payroll taxes & reporting

Retaliation

• Form for Complaint

Right TO Know: and FORMS

Sexual Harassment in the Work Place

Safety/Emergency Preparedness 

Safety Workplace health and safety is regulated by state and federal law.

Statement of Financial Interests

Time and Attendance Reporting

U.S. Department of Labor

Wage and Hour Division (U.S. Department of Labor)

• Minimum Wage Laws in the States
• The Family and Medical Leave Act
• The Fair Labor Standards Act
• State Labor Offices
• FairPay - "White Collar" Overtime Exemptions

Wage and Hour Division (Massachusetts)

• Minimum Wage Poster
• Chapter 149: Section 100. Hours of work without interval for meal; duration; violation of statute
• Chapter 149; Section 101. Nonapplicability of statute relating to mealtimes and intervals for meals
• [RTF] Non-payment of Wage & Workplace Complaint Form
• Minimum wage and other wage and hour laws

Work Place and Employees (mass.gov)

• Benefits Massachusetts employers are not required to offer pensions or health insurance to their employees. However, if you do offer these benefits to your employees, you must comply with federal and state laws designed to protect benefit recipients. Some employers are required under state or federal law to provide certain types of family and medical leave.
• Finding & hiring employees
• Layoffs, firings & resignations
• Poster requirements U.S. and Massachusetts laws require employers to display certain posters and notices at their work sites.
• Training

Workers compensation system The Department of Industrial Accidents administers the Massachusetts workers' compensation system.

Workplace Violence Policy

Volunteer Protection Act of 1997

"Youth Employment : These provisions are designed to protect the educational opportunities of minors and prohibit their employment in jobs and under conditions detrimental to their health or well-being. "

• Commonwealth of Massachusetts Youth Employment Laws
• Child labor & apprenticeships U.S. and Massachusetts child labor laws restrict both the number of hours minors may work, and the occupations in which they may work. These laws were written to protect young workers who suffer injuries at much higher rates than adults, and who need to balance work and education.
  • Federal Child Labor Laws
  • Massachusetts Child Labor Laws
  • Apprenticeships The Massachusetts Division of Apprentice Training approves formal apprentice programs and certifies standards of apprenticeship. Pre-apprenticeship is an opportunity for high school juniors and seniors to start preparing for a career while still in school.

Other

• Town Counsel, Town Labor Counsel, or School Committee Labor Counsel
• Workers Compensation and Employee Right to Know Laws
• Massachusetts Municipal Association Labor & Personnel Links
• Sample School Business Administrator Contracts
  • 2002 Sample Contract
  • Sample Contract
• Industrial Relations Libraries . This site provides linkage to industrial relations libraries via the internet.
• MASS Job Search from the Massachusetts DET . If you are looking for employment opportunities this site is an excellent one providing keyword search by category, vocation, salary, and geographic area within Mass.
• Labor Market Information
• Labor Net . This site provides information about unions including a labor library catalog, news media releases, electronic mail forums, information about unions and other labor links.