Paid Sick Leave: Accrual, Carry-Over, Use & Front Loading Numbers (Chart) September 2017
|
|
- Dustin Berry
- 6 years ago
- Views:
Transcription
1 September 2017 Because the number of paid sick leave laws is ever-expanding, and the laws are dense and complex, Littler has developed a series of simple charts that cover employers' most commonly asked questions. In this chart we cover the following: At what rate employees accrue paid sick leave (employees receive 1 hour of paid sick leave f every X hours wked - represented as a ratio, i.e., 1:X) The accrual cap the law sets an employer can institute The carry-over cap the law sets an employer can institute The use cap the law sets an employer can institute If front loading is permitted, the amount of paid sick leave an employer must provide annually, the number of paid sick leave hours that must carry-over to the following year (if any), and the number of hours / days of paid sick leave an employee can use in a year. If different standards exist ( e.g., based on an employer's size), this infmation is highlighted in the first column: (If It Impacts Numbers). What Laws Are NOT Covered: The chart only addresses laws that are generally applicable to private employers. It does not cover: 1) Standards applicable to government contracts ( e.g., Executive Order 13706); 2) Industry-specific laws ( e.g., Los Angeles & Long Beach, CA hotel laws, SeaTac, WA hospitality / transptation employer law). To learn about those laws, see the GPS survey Paid Sick Leave: Federal Government Contracts & Industry-Specific Laws. Also, the chart does not include Pittsburgh, PA's law because trial and appellate courts have found it invalid. If the state supreme court eventually overturns these decisions, it will be included. Full Summary: The chart briefly highlights issues in the most general terms. F complete details on each individual topic, see the GPS survey Paid Sick Leave: Generally Applicable Laws (Full Summary). Use Cap (If It Arizona 15 me employees 40 hours (Annual) 40 hours (If Accrual 40 hours 40 hours / Cash-Out / (Statute) Printed on Sep 11th, :09:56 PM 1
2 Use Cap (If It 40 hours / None / (Proposed Rules) Fewer than 15 employees 24 hours (Annual) 24 hours (If Accrual 24 hours 24 hours / Cash-Out / (Statute) 24 hours / None / (Propsoed Rules) Califnia All Employers 48 6 Days 48 6 Days 3 Days 3 (Fractional Accrual) (Greater Thereof) (Greater Thereof) (If (Greater Thereof) Days (Greater (Maximum Bank) Accrual Thereof) / None / 24 3 Days (Greater Thereof) 25 Me 72 (Maximum 72 (If Accrual Pure Is Bank) Employee Has Accrued Not Available & Available Fewer than (Annual) 48 (If Accrual / None / Me Covered 72 (Maximum 72 (If Accrual 72 / None / 72 (Fractional Accrual) Bank Unless Employee Has Accrued Frontloading) & Available (Unless ) Printed on Sep 11th, :09:56 PM 2
3 Use Cap (If It 55 Fewer Covered 48 (Maximum 48 (If Accrual 48 / None / 48 (Fractional Accrual) Bank Unless Employee Has Accrued Frontloading) & Available (Unless ) 26 Me Covered 72 (Maximum 72 (If Accrual / 72 (July 1, (Fractional Accrual) Bank) Los Angeles, CA (Up To, With Annual 2016) Los Angeles, CA Los Angeles, CA Los Angeles, CA Front Load) / Fewer Covered Los Angeles, CA (July 1, 2017) Los Angeles, CA 10 Me 72 (Maximum 72 (If Accrual Pure Is (Anywhere) Bank) Employee Has Accrued Not Available & Available (Maximum (If Accrual Pure Is (Anywhere) Bank) Employee Has Accrued Not Available & Available All Employers 80 (Maximum 80 (If Accrual / None / 40 San Diego, CA Bank Unless Front San Diego, CA San Diego, CA Loading) San Diego, CA San Diego, CA San Diego, CA Printed on Sep 11th, :09:56 PM 3
4 Use Cap (If It 10 me 72 hours (Maximum 72 hours (If Accrual Pure Is (Anywhere) Bank) Employee Has Accrued Not Available & Available 40 hours (Maximum 40 hours (If Accrual Pure Is (Anywhere) Bank) Employee Has Accrued Not Available & Available 26 me employees 40 hours 40 hours [2017] (If 40 hours / None / 40 [2017] (Maximum Bank Accrual Employee Has Accrued hours [2017] Unless ) 72 hours [2018 & & Available (If accrual 72 hours / None / 72 hours [2018 & future future years] (If Accrual system used) 72 hours [2018 & years] (Maximum Bank 40 hours [2017] (If front future years] Unless ) loading system used) 72 hours [2018 & future years] (If front loading system used) 25 fewer employees 32 hours 32 hours [2017] (If 32 hours / None / 32 [2017] (Maximum Bank Accrual Employee Has Accrued hours [2017] Unless ) 40 hours [2018 & & Available (If accrual 40 hours / None / hours [2018 & future future years] (If Accrual system used) [2018 & future years] years] (Maximum Bank 32 hours [2017] (If front Unless ) loading system used) 40 hours [2018 & future years] (If front loading system used) Printed on Sep 11th, :09:56 PM 4
5 Use Cap (If It Connecticut 50 Me 1:40 (Annual) 40 hours / None / 40 in Connecticut hours *Based on infmal discussions with Connecticut Department of Lab District of 100 Me 1:37 7 Days (Annual) 7 Days (If 7 Days (If 7 Days / None / 7 Days Columbia :43 5 Days (Annual) 5 Days (If 5 Days (If 5 Days / None / 5 Days 24 Fewer 1:87 3 Days (Annual) 3 Days (If 3 Days (If 3 Days / None / 3 Days Tipped Restaurant 1:43 5 Days (Annual) 5 Days (If 5 Days (If 5 Days / None / 5 Days Bar Illinois 1 Covered Employee 1:40 40 hours (Annual) 20 (Ordinance- (Generally) 60 / None / 40 & either a Business Chicago, IL Protected Leave) 60 (If 40 FMLA- (FMLA-Ineligible Facility in Chicago Chicago, IL (FMLA- Protected Leave Employer Employee) Subject to Chicago Protected Leave) 60 / None / 60 License Requirements Chicago, IL Chicago, IL (If 40 FMLA- Chicago, IL Protected Leave (FMLA-Eligible Employer & Employee) Chicago, IL Printed on Sep 11th, :09:56 PM 5
6 Use Cap (If It All Employers with a 1:40 (Annual) 20 (Ordinance- (Generally) 60 / None / 40 Place of Business in Cook County, IL Protected Leave) 60 (If 40 FMLA- (FMLA-Ineligible Cook County Cook County, IL (FMLA- Protected Leave Employer Employee) Cook County, IL Protected Leave) 100 (60 Cook County, IL Cook County, IL Ordinance-Restricted & 40 FMLA-Restricted) / None / 60 (If 40 FMLA-Protected Leave (FMLA- Eligible Employer & Employee) Cook County, IL Maryland 5 Me 56 (Annual) 56 (If Accrual / None / 56 [Paid] Fewer than 5 32 Paid / Paid / Paid [Paid & Unpaid (Annual) Unpaid (If & Unpaid / Unpaid] Accrual None / 32 Paid & Unpaid Massachusetts 11 Me [Paid] 10 Fewer [Unpaid] (Whole-Hour Fractional - Employer Chooses) (Annual) / None / 40 Printed on Sep 11th, :09:56 PM 6
7 Use Cap (If It Minnesota 6 me employees 48 (Annual) 80 (If Accrual 48 / None / 48 [Paid] 80 (Overall) Employee Has Accrued (First Year) 5 fewer employees Minneapolis, MN Minneapolis, MN Minneapolis, MN & Available (Unless 80 / None / 80 [Unpaid] ) (Subsequent Minneapolis, MN Minneapolis, MN Years) Minneapolis, MN 24 Me 48 (Annual) 80 (If Accrual 48 / None / 48 & Physical Location in 80 (Overall) Employee Has Accrued (First Year) St. Paul (July 1, 2017) St. Paul, MN St. Paul, MN St. Paul, MN & Available (Unless 80 / None / Fewer ) (Subsequent & Physical St. Paul, MN Years) Location in St. Paul St. Paul, MN (January 1, 2018) St. Paul, MN New Jersey 10 Me ; (Annual) / Cash-Out / (Annual) / Cash-Out / 10 Me ; (Annual) / Cash-Out / Printed on Sep 11th, :09:56 PM 7
8 Use Cap (If It (Annual) / Cash-Out / 10 Me ; (Annual) / Cash-Out / Fewr than 10 (Annual) / Cash-Out / 10 Me ; (Annual) / Cash-Out / Irvington, NJ Irvington, NJ Irvington, NJ Irvington, NJ Irvington, NJ Irvington, NJ (Annual) / Cash-Out / Printed on Sep 11th, :09:56 PM 8
9 Use Cap (If It Irvington, NJ Irvington, NJ Irvington, NJ Irvington, NJ Irvington, NJ Irvington, NJ 10 Me ; (Annual) Law Is Silent (Annual) Law Is Silent 10 Me ; (Annual) / Cash-Out / (Annual) / Cash-Out / 10 Me ; (Annual) / Cash-Out / Mristown, NJ Mristown, NJ Mristown, NJ Mristown, NJ Mristown, NJ Printed on Sep 11th, :09:56 PM 9
10 Use Cap (If It Mristown, NJ (Annual) / Cash-Out / Mristown, NJ Mristown, NJ Mristown, NJ Mristown, NJ Mristown, NJ Mristown, NJ 10 Me 1:35 (Full-Time (Full-Time / Cash-Out / (Fractional Accrual) Employee) (Annual) Employee) (Part-Time (Part-Time Employee) (Annual) Employee) 1:35 (Annual) / Cash-Out / (Fractional Accrual) 10 Me ; (Annual) / Cash-Out / (Annual) / Cash-Out / 10 Me ; (Annual) / Cash-Out / Printed on Sep 11th, :09:56 PM 10
11 Use Cap (If It (Annual) / Cash-Out / 10 Me ; (Annual) / Cash-Out / (Annual) / Cash-Out / 10 Me ; (Annual) / Cash-Out / (Annual) / Cash-Out / Printed on Sep 11th, :09:56 PM 11
12 Use Cap (If It 10 Me ; (Annual) / Cash-Out / (Annual) / Cash-Out / New Yk 5 Me Covered (Annual) / None / 40 [Paid] New Yk City, NY New Yk City, NY New Yk City, NY New Yk City, NY 1 Me Covered New Yk City, NY Domestic Wkers [Paid] Other Employers [Unpaid] New Yk City, NY Oregon At Least 10 (Annual) / None / 40 in Oregon [Paid] (Fractional Accrual) 80 (Total) Located in Ptland & Employs at Least 6 in Oregon [Paid] Other Employers [Unpaid] Printed on Sep 11th, :09:56 PM 12
13 Use Cap (If It Pennsylvania 10 Me 1:40 No Express Limit / None / 40 [Paid] Philadelphia, PA Philadelphia, PA Philadelphia, PA Philadelphia, PA Philadelphia, PA [Unpaid] Philadelphia, PA Vermont Other employers 1:52 (1/1/17 - (If Accrual (1/1/17 - / None / 24 (January 1, 2017) 12/31/18) (1/1/17-12/31/18) (2017 & 2018) 5 fewer employees (1/1/19-12/31/18) (1/1/19 - / None / 40 who averaged 30 hours Fward) (If Accrual Fward) ( Fward) me per week the (1/1/19 - previous calendar year Fward) (January 1, 2018) Washington All Employers 1:40 No Express Limit No Express Limit Pure Is Not Available 250 Me Full- No Express Limit 72 (If Sick Leave 72 (If Sick Leave 72 / None / 72 Time Equivalents Only) Only) (If Sick Leave (Anywhere) 108 (If PTO) 108 (If PTO) Only) 108 / None / 108 (If PTO) At Least 50 & Fewer 1:40 No Express Limit / None / 56 than 250 Full- Time Equivalents (Anywhere) Me than 4 & Fewer than 50 Full- 1:40 No Express Limit / None / 40 Printed on Sep 11th, :09:56 PM 13
14 Use Cap (If It Time Equivalents (Anywhere) 10 Me (Annual) / None / (Overall) (Annual) / None / (Overall) All Employers 1:40 (Annual) (If Accrual / Tacoma, WA Tacoma, WA 48 (Overall) Tacoma, WA Cash-Out (If Offered, Tacoma, WA Tacoma, WA Employee Chooses) / Tacoma, WA Copyright Notice All copyrightable text and graphics, the iginal selection, arrangement, and presentation of all materials (including infmation in the public domain), and the overall design of this web site are 2017 Littler Mendelson P.C. All rights reserved. Permission is granted to download and print materials from this website f the purpose of viewing, reading, and retaining f reference. Any other copying, distribution, retransmission, modification of infmation materials on this site, whether in electronic hard copy fm, without the express pri written permission of Littler Mendelson P.C., is strictly prohibited. Littler, Employment & Lab Law Solutions Wldwide, Littler Employment & Lab Law Solutions Wldwide, Littler GPS, The National Employer book, The Executive Employer conference, and ASAP Newsletters are registered trademarks of Littler Mendelson, P.C. Other trademarks are owned by their respective owners. Disclaimer Printed on Sep 11th, :09:56 PM 14
15 The materials available at this web site are f infmational purposes only, not f the purpose of establishing an attney-client relationship providing legal advice, and should not be relied upon as legal advice. Inasmuch as lab and employment law is a dynamic field, often with varying results from state to state, you should contact your attney to obtain advice with respect to any particular issue problem. Use of and access to this web site does not create an attney-client relationship between Littler Mendelson and the user. The material available at this site is not a do-it-yourself guide to resolving employment disputes handling employment litigation. Nonetheless, employers involved in ongoing disputes and litigation will find the infmation extremely useful in understanding the issues raised and their legal context. The materials available at this site are not a substitute f experienced legal counsel and do not provide legal advice attempt to address the numerous factual issues that inevitably arise in any employment-related dispute. Although we have attempted to cover multi-jurisdictional topics in employment and lab law, the materials available at this site are not all- inclusive, and the current status of any decision principle of law should be verified by counsel. Printed on Sep 11th, :09:56 PM 15
California Mandatory Paid Sick Leave: Are You Ready?
California Mandatory Paid Sick Leave: Are You Ready? Presented By: Maria Harrington, Robert Blumberg and Adam Fiss May 13, 2015 Location Maria Harrington Of Counsel Littler Mendelson, P.C. Irvine Office
More informationMINIMUM WAGE INCREASE GUIDE
2017-2018 MINIMUM WAGE INCREASE GUIDE The Federal minimum wage has been $7.25 since 2009, but many states and localities have passed their own minimum wage laws. Employers must pay non-exempt employees
More informationHot Topics in Employment Law. February 6, 2019
Hot Topics in Employment Law February 6, 2019 NFIB Small Business Legal Center We are the voice for small business in the courts and the legal resource for small business owners nationwide. While the information
More informationNavigating and Managing the Complex Intersection of Paid and Unpaid Leave
Navigating and Managing the Complex Intersection of Paid and Unpaid Leave Presenters Denise Dadika Member Epstein Becker Green Marc A. Mandelman Member Epstein Becker Green Dolores F. DiBella Vice President,
More informationMINIMUM WAGE INCREASE GUIDE
2017-2018 MINIMUM WAGE INCREASE GUIDE The Federal minimum wage has been $7.25 since 2009, but many states and localities have passed their own minimum wage laws. Employers must pay non-exempt employees
More informationLegislative Trends: Upcoming Increases to Minimum Wage Round-Up 2019
Legislative Trends: Upcoming Increases to Minimum Wage Round-Up 2019 The following chart shows the current minimum wage for non-tipped and tipped employees and the next scheduled increase (if any) for
More informationThe Minimum Wage in 2018: A Rates-Only Update By Lisa (Lee) A. Schreter and Sebastian Chilco Littler
The in : A s-only Update By Lisa (Lee) A. Schreter and Sebastian Chilco Littler Alaska Cash Jan. 1, $9.80 $9.84 Arizona Cash Cash Cash Jan. 1, $10.00 $7.00 $7.50 $3.00 Flagstaff Jan. 1, $11.00 $7.50 $8.00
More informationMinimum Wage Increases and Other New Year Reminders for New York Employers
Hospitality and Labor & Employment November 2018 Minimum Wage Increases and Other New Year Reminders for New York Employers By Carolyn D. Richmond, Glenn S. Grindlinger, and Alexander W. Bogdan As we approach
More informationCaren Sencer Weinberg, Roger & Rosenfeld Oregon Labor Law Conference. Forget the Feds, Make Change Locally
Caren Sencer Weinberg, Roger & Rosenfeld Oregon Labor Law Conference Forget the Feds, Make Change Locally Why Not Federal Legislation 1) The House is Not Friendly 2) The Senate is Not Friendly 3) The President
More information2019 U.S. Minimum Wage Chart
Alabama No provision. Alaska $9.89 Arizona $11.00 - Flagstaff $12.00 Indexed to inflation or $1 more than the federal minimum wage, whichever is higher. Increasing to $12.00 on and after January 1, 2020.
More informationU.S. Minimum Wage Chart
Alabama No provision. Alaska $9.75 Arizona $8.05 - Flagstaff Increasing to $9.80 on January 1, 2017. Indexed to inflation or $1 more than the federal minimum wage, whichever is higher. Increasing to $10.00
More informationThe following states and municipalities will raise the minimum wage in 2019.
The following states and municipalities will raise the minimum wage in 2019. STATE Federal/State minimum 2019 MINIMUM WAGE RATES MINIMUM TIPPED WAGE $7.25 $5.12 $2.13 Tipped must $30 per month in $10.60
More informationTransmission of material in this release is embargoed until 8:30 a.m. (EDT) Wednesday, October 31, 2012
Transmission of material in this release is embargoed until 8:30 a.m. (EDT) Wednesday, October 31, USDL-12-2162 Technical information: Media contact: (202) 691-6199 NCSinfo@bls.gov www.bls.gov/ect (202)
More informationLegislative Updates. Corinne Tirone, JD, Manager, Employment Law Research
Legislative Updates Corinne Tirone, JD, Manager, Employment Law Research Welcome Corinne Tirone, JD: 10+ years working in legal research, 5+ years in the payroll and human capital management industry Leads
More informationMinimum Wage per State
per State Future and Notes ALABAMA NONE Federal minimum applies. BIRMINGHAM: July 2016 $ 8.50; July 2017: $10.10 ALASKA $8.75 ARIZONA $8.05 ARKANSAS $7.50 Nov. 4 2014 ballot measure approved to raise minimum
More informationState Minimum Wage Chart (See below for Local/City Minimum Wage Chart)
State Current Minimum Wage State Minimum Wage Chart (See below for Local/City Minimum Wage Chart) Maximum Tip Credit Allowed for Tipped Employees Federal $7.25 $5.12 $2.13 Minimum Cash Wage for Tipped
More informationehealth Inventory Report of Major Medical Health Plans Available Off of Government Exchanges
ehealth Inventory Report of Major Medical Health Available Off of Government Exchanges February 2014 Introduction Beginning January 1, 2014, all new major medical health insurance plans were required to
More informationEmployee Benefits Alert
Legal & Research Group Benefits Alert Issue No. 24 October 2004 Benefits Brokerage & Consulting Services Rx Purchasing Coalition HR Consulting Data Analysis Benefits Administration Retirement Services
More informationAge of Insured Discount
A discount may apply based on the age of the insured. The age of each insured shall be calculated as the policyholder s age as of the last day of the calendar year. The age of the named insured in the
More informationAIG Benefit Solutions Producer Licensing and Appointment Requirements by State
3600 Route 66, Mail Stop 4J, Neptune, NJ 07754 AIG Benefit Solutions Producer Licensing and Appointment Requirements by State As an industry leader in the group insurance benefits market, AIG is firmly
More informationState Estate Taxes BECAUSE YOU ASKED ADVANCED MARKETS
ADVANCED MARKETS State Estate Taxes In 2001, President George W. Bush signed the Economic Growth and Tax Reconciliation Act (EGTRRA) into law. This legislation began a phaseout of the federal estate tax,
More informationAmerican Jobs Act - Preventing Teacher Layoffs Estimated Jobs Impact by State
American Jobs Act - Preventing Teacher Layoffs Estimated Jobs Impact by Funds Allocated Estimate of Jobs Supported for 1 School Year Alabama $ 451,477,775 7,000 Alaska $ 70,483,533 900 Arizona $ 625,502,087
More informationEmployee Benefits Alert
Employee Benefits Alert Issue 110 June 2007 The Massachusetts Health Care Reform Act: What s an Employer to Do? The Massachusetts Health Care Reform Act became law in April 2006; the July 1, 2007 effective
More informationNew York Employers Minimum Wage Increases and Other Reminders for the New Year
New York Employers Minimum Wage Increases and Other Reminders for the New Year By: Carolyn D. Richmond, Glenn S. Grindlinger & Gregg M. Kligman As we approach the end of the year, it is critical to remember
More informationThe Employee Pay Workshop: Compliance Advice for Alice Gilman Esq.
The Employee Pay Workshop: Compliance Advice for 2014 Alice Gilman Esq. alice.gilman@gmail.com AGENDA How to pay employees When to pay employees Wage theft laws Accruals and deductions from pay Termination
More informationInstallment Loans CHARTS. No cap other than unconscionability:
NCLC NATIONAL CONSUMER LAW CENTER Installment Loans WILL STATES PROTECT BORROWERS FROM A NEW WAVE OF PREDATORY LENDING? Copyright 2015, National Consumer Law Center, Inc. CHARTS CHART 1 Full APRs Allowed
More informationHousing Tax Expenditures and the Economy
Housing Tax Expenditures and the Economy The GSEs, Housing, and the Economy January 24, 2011 Todd Sinai, The Wharton School Housing tax expenditures cost a lot Tax expenditure Mortgage interest deduction
More informationSage 100 Payroll Tax Table Update Guide
Sage 100 Payroll Tax Table Update Guide 2018 Q1 December 14, 2017 2017 The Sage Group plc or its licensors. All rights reserved. Sage, Sage logos, and Sage product and service names mentioned herein are
More informationLegal Counsel and Representation of the Long-Term Care Ombudsman Program
Legal Counsel and Representation of the Long-Term Care Ombudsman Program Prepared by the National Association of State Units on Aging National Long-Term Care Ombudsman Resource Center National Citizens'
More informationEmployee Leave Trends
Employee Leave Trends Paid Sick, Domestic Violence, Parental Leave 2017 SafetyWorks Expo Bobbie Fox, Associate General Counsel CopperPoint Mutual Insurance Company @BobbieJFox bfox@copperpoint.com 2017
More informationHousehold Income for States: 2010 and 2011
Household Income for States: 2010 and 2011 American Community Survey Briefs By Amanda Noss Issued September 2012 ACSBR/11-02 INTRODUCTION Estimates from the 2010 American Community Survey (ACS) and the
More informationForm W-4 for 2015: Best Practices and Compliance Requirements
Form W-4 for 2015: 1 Best Practices and Compliance Requirements Presented on Thursday, January 15, 2015 2 RCH Credit 3 To earn RCH, you must Stay on the webinar for the full 60 minutes Be watching the
More informationInterest Table 01/04/2010
The following table provides information on the interest charged by each of the 50 states and its territories: FOR THE UNITED S AND TERRITORIES Alabama Alaska Arizona Arkansas California Colorado Connecticut
More informationIssue Brief. Sources of Health Insurance and Characteristics of the Uninsured: Analysis of the March 1999 Current Population Survey
January 2000 Jan. Sources of Health Insurance and Characteristics of the Uninsured: Analysis of the March 1999 Current Population Survey by Paul Fronstin, EBRI EBRI EMPLOYEE BENEFIT RESEARCH INSTITUTE
More informationRev. 3/21/2018. Click on the links below to view the latest Regulatory Alerts.
Rev. 3/21/2018 Click on the links below to view the latest Regulatory Alerts. Contents FEDERAL POSTING NEWS Maximum penalty for posting violations increases to $34,169 Updated federal contractor minimum
More informationIMPORTANT TAX INFORMATION
IMPORTANT TAX INFORMATION To set up and maintain your account with WestconGroup, we require you to provide us valid Resale Certificates for all states that you are located in, as well as for any other
More informationEaton Vance Open-End Funds
Eaton Vance Eaton Vance Open-End Funds 2016 Additional Tax Information Our Investment Affiliates Eaton Vance Management Contents Income by State 2 Tax-Exempt Income and AMT by Fund 9 Dividends-Received
More informationFORM G-37. Name of Regulated Entity: Frasca & Associates, LLC. Report Period: First Quarter of 2017
Name of Regulated Entity: Frasca & Associates, LLC Report Period: First Quarter of 2017 I. CONTRIBUTIONS made to officials of a municipal entity (list by state) Complete name, title (including any city/county/state
More information36 Million Without Health Insurance in 2014; Decreases in Uninsurance Between 2013 and 2014 Varied by State
36 Million Without Health Insurance in 2014; Decreases in Uninsurance Between 2013 and 2014 Varied by State An estimated 36 million people in the United States had no health insurance in 2014, approximately
More informationMulti-State Payroll. Paying Employees Non-Tax Challenges 10/4/2016. Part 1 Non-Tax Challenges
Multi-State Payroll Part 1 Non-Tax Challenges Charlotte N. Hodges, CPP October 7, 2016 Paying Employees Non-Tax Challenges Wage and Hour Issues Minimum Wage Overtime Paid Sick Leave Benefits Garnishments
More informationW o r k e r s C o m p e n s a t i o n I n s u r a n c e R a t i n g B u r e a u o f C a l i f o r n i a
W o r k e r s C o m p e n s a t i o n I n s u r a n c e R a t i n g B u r e a u o f C a l i f o r n i a WCIRB Report on the State of the California Workers Compensation Insurance System August 8, 2016
More informationFORM G-37. Name of Regulated Entity: Citigroup Global Markets Inc. Report Period: First Quarter of 2018
Name of Regulated Entity: Citigroup Global Markets Inc. Report Period: First Quarter of 2018 I. CONTRIBUTIONS made to officials of a municipal entity (list by state) Complete name, title (including any
More informationIN THE COMMONWEALTH COURT OF PENNSYLVANIA. : IN RE: : : NO. 1 REL 2001 Reliance Insurance Company : In Liquidation : : ORDER
IN THE COMMONWEALTH COURT OF PENNSYLVANIA : IN RE: : : NO. 1 REL 2001 Reliance Insurance Company : In Liquidation : : RE: Liquidator s Application for Approval of Final GA Omnibus Notices of Determination
More informationFORM G-37. Name of Regulated Entity: J.P. Morgan Securities LLC. Report Period: Fourth Quarter of 2016
Name of Regulated Entity: J.P. Morgan Securities LLC Report Period: Fourth Quarter of 2016 I. CONTRIBUTIONS made to officials of a municipal entity (list by state) Complete name, title (including any city/county/state
More informationLong-Term Care Partnership Overview & Training Requirements Guide
Long-Term Care Partnership Overview & Training Requirements Guide Version Sept. 12, 2012 M28108 Contents LONG-TERM CARE PARTNERSHIP OVERVIEW & TRAINING REQUIREMENTS GUIDE Long-Term Care Partnership Overview...4
More informationTA X FACTS NORTHERN FUNDS 2O17
TA X FACTS 2O17 Northern Funds Tax Facts provides specific information about your Northern Funds investment income and capital gain distributions for 2017. If you have any questions about how to apply
More informationPaid Sick Leave Laws: State Comparison Chart
District of Columbia D.C. Code 32-131.01 -.17 11/13/2008 (amendments eff. 2/22/2014) All employers (subject to differing accrual requirements based on size). Employees immediately accrue leave but can
More informationMinimum Wage Laws in the States - April 3, 2006
1 of 15 Wage Laws in the States - April 3, 2006 Note: Where Federal and state law have different minimum wage rates, the higher standard applies. Wage and Overtime Standards Applicable to Nonsupervisory
More informationSALES TAX AND WAYFAIR -
SALES TAX AND WAYFAIR - WHAT DOES IT MEAN FOR YOUR BUSINESS? by Karen Poist, CPA On June 21, 2018, the Supreme Court issued its decision on the South Dakota v. Wayfair, Inc. case (Wayfair). This is the
More informationTermination Final Pay Requirements
State Involuntary Termination Voluntary Resignation Vacation Payout Requirement Alabama No specific regulations currently exist. No specific regulations currently exist. if the employer s policy provides
More informationACORD Forms Updated in AMS R1
ACORD Forms Updated in AMS360 2017 R1 The following forms will use the ACORD form viewer, also new in this release. Forms with an indicate they were added because of requests in the Product Enhancement
More informationCounty of Sonoma Agenda Item Summary Report
Revision No. 20151201-1 County of Sonoma Agenda Item Summary Report Agenda Item Number: 31h (This Section for use by Clerk of the Board Only.) Clerk of the Board 575 Administration Drive Santa Rosa, CA
More informationTax update Important information to prepare your tax return. Included in this edition, tax information for the DWS funds
00219348 2019 Tax update 2018 Important information to prepare your tax return Included in this edition, tax information for the DWS funds Tax-exempt income notes Percentage of 2018 tax-exempt income by
More informationStructured Finance. U.S. RMBS Sustainable Home Price Report. First-Quarter 2017 Update Special Report RMBS / U.S.A.
U.S. RMBS Sustainable Home Price Report First-Quarter 2017 Update Special Report RMBS / U.S.A. U.S. Prices Grow at a Sustainable Pace: National inflation-adjusted home prices continue to grow at a rate
More informationUnion Members in New York and New Jersey 2018
For Release: Friday, March 29, 2019 19-528-NEW NEW YORK NEW JERSEY INFORMATION OFFICE: New York City, N.Y. Technical information: (646) 264-3600 BLSinfoNY@bls.gov www.bls.gov/regions/new-york-new-jersey
More informationTax update 2016 Important information to prepare your tax return
00186350 Tax update 2016 Important information to prepare your tax return Included in this edition, tax information for the Deutsche funds Tax-exempt income notes Percentage of 2016 tax-exempt income by
More informationNational Foreclosure Report
National Foreclosure Report AUGUST 20 3.2% In August, the foreclosure inventory was down 3.2 percent from July 20, representing 58 months of consecutive year-over-year declines. Foreclosure inventory fell
More informationERRATA. To: Recipients of MG-388-RC, Estimating Terrorism Risk, RAND Corporation Publications Department. Date: December 2005
ERRATA To: Recipients of MG-388-RC, Estimating Terrorism Risk, 25 From: RAND Corporation Publications Department Date: December 25 Re: Corrected pages (pp. 23 24, Table 4.1,, Density, Density- Weighted,
More informationGeneral Partnership Question by: Sarah Steinbeck Jurisdiction: Colorado Date: 01 March 2011
Topic: General Partnership Question by: Sarah Steinbeck : Colorado Date: 01 March 2011 Manitoba Corporations Canada Corporations Canada does not file any documents for partnerships. Alabama Alaska Arizona
More informationPlan documents are the final arbiter of coverage. Dental Accident Critical Illness Pets Best
Benefit Disclosures Accident, Critical Illness or Dental individual coverage may not be available in all states. These individual policies have exclusions and limitations and provisions regarding termination
More informationSTATE AND FEDERAL MINIMUM WAGES
2017 STATE AND FEDERAL MINIMUM WAGES STATE AND FEDERAL MINIMUM WAGES The federal Fair Labor Standards Act (FLSA) establishes minimum wage and overtime requirements for most employers in the private sector
More informationInsufficient and Negative Equity
Insufficient and Negative Equity Lack Of Equity Impedes The Real Estate Market Mark Fleming Chief Economist December, 2011 70% 60% 50% 40% 30% Negative Equity Highly Concentrated Negative Equity Share,
More informationTech Flex: August, 2017 Volume VIII
Tech Flex: August, 2017 Volume VIII 1 Tech Flex: June, 2018 Volume VI Topics Covered In This Issue The topics covered in this issue are: Benefits: Leave: Definition of Health Benefit for Nevada's Minimum
More informationSOUTH DAKOTA V. WAYFAIR
A CLOSER LOOK: STATE TAX & PRACTICAL IMPLICATIONS OF THE US SUPREME COURT S DECISION IN SOUTH DAKOTA V. WAYFAIR Part II: Practical Implications for Retailers June 28, 2018 Presenters: Adam Beckerink (Chicago)
More informationFISCAL YEAR 2016 AT A GLANCE Number of Authorized Firms
FISCAL YEAR 2016 AT A GLANCE Number of Authorized Firms 300,000 275,000 250,000 225,000 200,000 175,000 150,000 125,000 100,000 246,565 252,962 261,150 258,632 260,115 FY 2012 FY 2013 FY 2014 FY 2015 FY
More informationNEW JERSEY DIVISION OF TAXATION REGULATORY SERVICES BRANCH TECHNICAL BULLETIN
NEW JERSEY DIVISION OF TAXATION REGULATORY SERVICES BRANCH TECHNICAL BULLETIN TB - 80 ISSUED: 3-15-17 TAX: TOPIC: CORPORATION BUSINESS TAX ADDBACK OF OTHER STATES TAXES The Corporation Business Tax Act
More informationNational Organization of Life and Health Insurance Guaranty Associations
National Organization of Life and Health Insurance Guaranty Associations November 17, 2014 Dear Chief Executive Officer: Consistent with prior years, NOLHGA is providing the enclosed data regarding insolvency
More informationSTATE TAX WITHHOLDING GUIDELINES
STATE TAX WITHHOLDING GUIDELINES ( Guardian Insurance & Annuity Company, Inc. and Guardian Life Insurance Company of America (hereafter collectively referred to as Company )) (Last Updated 11/2/215) state
More informationWhite Paper 2018 STATE AND FEDERAL MINIMUM WAGES
White Paper STATE AND FEDERAL S White Paper STATE AND FEDERAL S The federal Fair Labor Standards Act (FLSA) establishes minimum wage and overtime requirements for most employers in the private sector and
More informationUS Hotel Industry Overview. Chris Crenshaw
US Hotel Industry Overview Chris Crenshaw ccrenshaw@str.com July 2014 (12 MMA): All Signs Point To A Sellers Market % Change Room Supply* 1.8 bn 0.8% Room Demand* 1.1 bn 3.4% Occupancy 63 % 2.6% A.D.R.*
More informationLegalis Consilium EMPLOYMENT DATES
Legalis Consilium NEW LAWYER SUPPLEMENT FOR LAWYERS PROFESSIONAL LIABILITY INSURANCE THIS APPLICATION IS FOR A CLAIMS MADE AND REPORTED INSURANCE POLICY 1. Firm: Policy Number: 2. Complete the following
More informationTax update 2017 Important information to prepare your tax return
00202053 Tax update 2017 Important information to prepare your tax return Included in this edition, tax information for the Deutsche funds Tax-exempt income notes Percentage of 2017 tax-exempt income by
More informationState Tax Chart Results
State Tax Chart Results Tax Type: Sales/Use Legend: N/A - Not Applicable Software as a Service (SaaS) This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS).
More informationCommittee on Ways and Means Democrats
DRAFT Committee on Ways and Means Democrats Representative Sandy Levin - Ranking Member Report November 7, 2013 Millions of Unemployed Americans Will Lose Benefits Unless Congress Acts Over 3 Million Will
More informationFORM G-37. Name of Regulated Entity: Citigroup Global Markets Inc. Report Period: Second Quarter of 2018
Name of Regulated Entity: Citigroup Global Markets Inc. Report Period: Second Quarter of 2018 I. CONTRIBUTIONS made to officials of a municipal entity (list by state) Complete name, title (including any
More informationNational Organization of Life and Health Insurance Guaranty Associations
National Organization of Life and Health Insurance Guaranty Associations November 18, 2015 Dear Chief Executive Officer: Consistent with prior years, NOLHGA is providing the enclosed data regarding insolvency
More informationCALL REPORT MEMBER BANK BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM WASHINGTON
MEMBER BANK CALL REPORT BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM WASHINGTON Assets and Liabilities: TABLE OF CONTENTS Of All Member Banks June 0, 98, April iz, 98, and June 0, 97 Of All Member
More informationCRS Report for Congress
Order Code RS21071 Updated February 15, 2005 CRS Report for Congress Received through the CRS Web Medicaid Expenditures, FY2002 and FY2003 Summary Karen L. Tritz Analyst in Social Legislation Domestic
More informationBuffalo Branch Time Schedule
FEDERAL RESERVE BANK OF NEW YORK fcircuiar No. 2413, effective April 15, 1942.T t Superseding Circular No. 1972, as amended. J Buffalo Branch Time Schedule To the Member and Nonmember Clearing Banks in
More informationGenworth Life Insurance Company Page 1 of 44 Partnership Expansion Program Status Summary
Genworth Life Insurance Company Page 1 of 44 Version Date: 03/01/12 Important Updates are Highlighted Launched States are Shaded Definitions and Table Entries Key State Name Has the state passed the laws
More informationmedicaid a n d t h e How will the Medicaid Expansion for Adults Impact Eligibility and Coverage? Key Findings in Brief
on medicaid a n d t h e uninsured July 2012 How will the Medicaid Expansion for Adults Impact Eligibility and Coverage? Key Findings in Brief Effective January 2014, the ACA establishes a new minimum Medicaid
More informationApplication Trade Credit Insurance Multi Buyer
Chubb Global Markets Political Risk & Credit 1133 Avenue of the Americas New York, NY 10036 (212) 835-3138 (NY) (312) 612-8827 (Chicago) (213) 612-5512 (Los Angeles) Application Trade Credit Insurance
More informationEssential Protection for Policyholders. State Rankings of Homeowners Insurance Protections: Consumer Remedies
Essential Protection for Policyholders State Rankings of Homeowners Insurance Protections: Consumer Remedies A report from the Rutgers Center for Risk and Responsibility at Rutgers Law School in cooperation
More information2011 Year-End Client Guide For clients using RUN Powered by ADP
2011 Year-End Client Guide For clients using RUN Powered by ADP This guide contains information and critical dates that will help ease your year-end tax filing. HR. Payroll. Benefits. Welcome to the 2011
More information2014 U.S. Census (2015) Median African-American Household Income Rank, Memphis Included. Household Median Income Ranking, African American Population
2015 2015 Rankings Report Prepared by Elena Delavega, PhD, MSW Department of Social Work Benjamin L. Hooks Institute for Social Change University of Memphis 2014 U.S. Census (2015) - Rank, Memphis Included
More informationCOMPARISON OF ABA MODEL RULE FOR REGISTRATION OF IN-HOUSE COUNSEL WITH STATE VERSIONS
As of September 7, 2016 2016 American Bar Association COMPARISON OF ABA MODEL RULE FOR REGISTRATION OF IN-HOUSE COUNSEL WITH STATE VERSIONS AMERICAN BAR ASSOCIATION CENTER FOR PROFESSIONAL RESPONSIBILITY
More informationLEAGUE OF CALIFORNIA CITIES - CITY ATTORNEYS SPRING CONFERENCE. Short-Term Rental Regulatory Issues
LEAGUE OF CALIFORNIA CITIES - CITY ATTORNEYS SPRING CONFERENCE Short-Term Rental Regulatory Issues Introduction to Airbnb Benefits of Home Sharing 1. Hosts Agenda 2. Guests 3. Cities Regulatory Issues
More informationSafelink Field Agent Compliance Manual
Safelink Field Agent Compliance Manual Who is TracFone? TracFone Wireless is America's largest No-Contract cellular service provider in the U.S. with over 25 million subscribers. It provides prepaid mobile
More informationDo you allow for a revoked business to be listed as a manager or managing member?
Topic: Question by: : Question Regarding Managers of LLC s Scott W. Anderson Nevada Date: May 23, 2013 Manitoba to managing a named as a that a listed Corporations Canada Alabama Alaska Arizona Arkansas
More informationCoreLogic Equity Report
CoreLogic Equity Report REPORT NATIONAL OVERVIEW Equity Distribution Improves as Price Gains Extend from 2012 into 2013 850,000 Residential Properties Returned to Positive Equity During the First Quarter
More informationLong-Term Care Partnership Overview & Training Requirements Guide
Long-Term Care Insurance Mutual of Omaha Insurance Company SM Long-Term Care Partnership Overview & Training Requirements Guide 75014 Version November 16, 2015 For producer use only. Not for use with the
More informationWatch WAGE. WPI Wage Watch: Minimum Wage and Overtime Updates. Monthly Newsletter January 2018
WAGE Watch Monthly Newsletter January 2018 WPI Wage Watch: Minimum Wage and Overtime Updates BY LIBBY HENNINGER, SEBASTIAN CHILCO, AND CORINN JACKSON 2018 may have barely begun, but minimum wage and overtime
More informationE-Verify Legislation: A State-by-State Perspective
www.gtlaw.com E-Verify Legislation: A State-by-State Perspective WA OR NV CA ID AZ UT MT WY CO NM ND SD NE KS OK TX MN WI IA IL MO AR MS LA NY MI PA IN OH WV VA KY NC TN SC AL GA ME VT NH MA RI CT NJ DE
More informationFebruary 11, 2014 By Emily R. Gee
ASPE RESEARCH BRIEF ELIGIBLE UNINSURED LATINOS: 8 IN 10 COULD RECEIVE HEALTH INSURANCE MARKETPLACE TAX CREDITS, MEDICAID OR CHIP February 11, 2014 By Emily R. Gee Under the Affordable Care Act, 10.2 million
More informationCheckpoint Payroll Sources All Payroll Sources
Checkpoint Payroll Sources All Payroll Sources Alabama Alaska Announcements Arizona Arkansas California Colorado Connecticut Source Foreign Account Tax Compliance Act ( FATCA ) Under Chapter 4 of the Code
More informationMonthly Complaint Report
July 2017 Monthly Complaint Report Vol. 25 Table of contents Table of contents... 1 1. Introduction... 2 2. Consumer Response by the numbers... 5 3. Company responses to consumer complaints... 8 4. Consumers
More informationTax Recommendations and Actions in Other States. Joel Michael House Research Department June 9, 2011
Tax Recommendations and Actions in Other States Joel Michael House Research Department June 9, 2011 Governors FY 2012 Recommendations 12 governors recommend net revenue (tax and fee) increases 12 governors
More informationWikiLeaks Document Release
WikiLeaks Document Release February 2, 2009 Congressional Research Service Report RS21071 Medicaid Expenditures, FY2003 and FY2004 Karen Tritz, Domestic Social Policy Division January 17, 2006 Abstract.
More informationFinal Paycheck Laws by State
ALABAMA AL No Provision No Provision ALASKA AK 23.05.140(b) ARIZONA AZ Ariz. Rev. Stat. 23-350, 23-353 ARKANSAS AR Ark. Code Ann. 11-4-405 CALIFORNIA CA Cal. Lab. Code 201 to 202, 227.3 COLORADO CO Colo.
More information2017 WORKBOOK. Mandatory LTC Training
2017 WORKBOOK Mandatory LTC Training ABOUT THE AUTHOR EDUCATION CREDIT AND YOUR CERTIFICATE OF COMPLETION LTC Connection specializes exclusively in LTC insurance training and education and has been working
More information