AB 5 imposes the ABC test for identifying whether a worker is an independent contractor or an employee for not only employment law purposes, but also for state tax purposes beginning January 1, 2020.
Every year, there are numerous state laws and local ordinances that take effect after the first of the year - and 2019 is no exception. This article summarizes key labor and employment laws and ordinances that become effective in the next few months.
On May 17, 2019, the Puerto Rico Department of the Treasury granted an additional extension until June 30, 2019 for employers to request the Federal Employee Retention Benefit related to Hurricanes Irma and María.
The Puerto Rico Treasury recently issued Internal Revenue Circular Letter No. 19-10 to announce the issuance of a new Quarterly Return and its electronic filing procedures, and to establish a minimum tax withholding amount.
On May 1, 2019, the Massachusetts Department of Family and Medical Leave offered Massachusetts businesses a temporary reprieve by extending two key deadlines critical to the implementation of the Massachusetts Paid Family Medical Leave law.
The Puerto Rico DOL has issued a last-minute administrative determination allowing employers to submit their quarterly unemployment returns corresponding to the first quarter of 2019 on paper instead of electronically.
On March 29, 2019, the Massachusetts Executive Office of Labor and Workforce Development released an updated version of the proposed Massachusetts Paid Family and Medical Leave regulations.
The Puerto Rico Department of Labor and Human Resources has announced that in an effort to improve services and reduce public expenses, all employers will be required to submit their unemployment tax returns electronically starting April 1, 2019.
On March 4, 2019, the U.S. Supreme Court held in BNSF Railway Co. v. Loos that a railroad’s payment to an employee for work time lost due to an on-the-job injury is taxable compensation under the Railroad Retirement Tax Act (RRTA).
