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1 VIRGINIA Package Contents: VA Human Rights Act VA Teenage Employment Guideline/Child Labor VA Unemployment Insurance Benefits VA Worker's Compensation VOSH Job Safety and Health VA Earned Income Tax Credit Federal Earned Income Tax Credit Emergency Phone Numbers/Pay Day Notice Federal Employee Polygraph Protection Act Federal Equal Employment Opportunity Federal Family Medical Leave Act Federal Fair Labor Standards Act Federal Occupational Safety and Health Association Federal USERRA Package Instructions: 1. Depending on the file size, print the relevant PDF files in either 8 ½ x 11 or 8 ½ x 14 sheets of paper in either landscape or portrait format, and unless otherwise specified use the color white. 2. The Federal OSHA and the Virginia Job Safety and Health poster must be printed in an 8 ½ x 14 sheet of paper to be in compliance. 3. Post the printed sheets in an area frequented by employees (i.e. lunch rooms, HR offices, employee lounges). ALL IN ONE POSTER COMPANY. INC Whitaker St., Buena Park, CA P: F: sales@allioneposters.com

2 HUMAN RIGHTS ACT Virginia Code Chapter 39 It is the policy of the Commonwealth of Virginia to: Safeguard all individuals within the Commonwealth from unlawful discrimination because of race, color, religion, national origin, sex, pregnancy, childbirth or related medical conditions, age, marital status or disability, in places of public accommodation, including educational institutions, in real estate transactions, in employment; preserve the public safety, health and general welfare; and further the interests, rights and privileges of individuals within the Commonwealth; and protect citizens of the Commonwealth against unfounded charges of unlawful discrimination. Unlawful Discriminatory Practice Defined Conduct that violates any Virginia or Federal Statute or regulation governing discrimination on the basis of race, color, religion, national origin, sex, pregnancy, childbirth or related medical conditions, age, marital status or disability. The terms because of sex or gender or on the basis of sex or gender or terms of similar import when used in reference to discrimination in the Code and acts of the General Assembly include because of or on the basis of pregnancy, childbirth or related medical conditions. Women affected by pregnancy, childbirth or related medical conditions shall be treated the same for all purposes as persons not so affected but similar in their abilities or disabilities. (1987, c. 581, ; 1991, c. 457; 1997, c. 404; 2001, c. 844; 2005, c. 839.) Complaints of possible violations of the Act may be filed with: Human Rights Council Sandra D. Norman, Director 202 North 9th Street 9th Street Office Building, 11th Floor Richmond, Virginia (804)

3 Commonwealth of Virginia Virginia Department of Labor and Industry Division of Labor and Employment Law - CONTENTS A. Work Permits E. Prohibited Employment B. Hours of Work F. Enforcement C. Time Records G. Federal Laws D. What Teenagers Can Do 13 South Thirteenth Street Richmond, Virginia (804)

4 Summary of Virginia s Child Labor Laws To employ a teenager in Virginia, an employer must comply with the Commonwealth s child labor laws, which are found in the Code of Virginia at through This pamphlet summarizes the major requirements of these laws. If you have questions not covered by this pamphlet, call one of the offices listed here or visit our website at: In addition, in areas where classifications and examples are used, the pamphlet only highlights the occupations or areas that most frequently arise as questions. You should always visit our website to obtain a current, complete version of the law and regulations. A. Work Permits Are Required Who Issues Work Permits In Virginia, every teenager 14 or 15 years of age must have an employment certificate (work permit) to work at a job. The only exceptions to this requirement are listed below. Exceptions: Jobs For Which Work Permits Are Not Required 1. On farms, in gardens, and in orchards that are operated by a parent or guardian. Work permits may be obtained at most public high schools and many private schools. Students who are home schooled should visit the nearest high school in order to obtain a work permit. In addition, students who live out of state during the school year must wait until they arrive in Virginia to obtain a work permit. They may also visit the nearest high school once they arrive in Virginia. How to Obtain a Work Permit 2. Work around the home for parents. Teenagers can get the forms they need from their local schools. These forms are: 3. Volunteer work. (1) Intention to Employ: This form is 4. Non-manufacturing jobs where a parent filled out by the employer. The owns the business employer must state clearly the kind of work the teenager will be 5. Page or clerk for either the House of performing, the number of days per Delegates or Senate of Virginia week, the number of hours per day, and the amount of time given for 6. Occasional work around someone else s for lunch periods. home, such as yard work (2) Permission for Employment: This 7. Work performed for state or local form is filled out by the parent. The government Minimum Age With certain limited exceptions, children under the age of fourteen are not permitted to work. Therefore, children under fourteen are not issued work permits. form should be signed by the parent in the presence of the Issuing Officer. Along with these two forms, the teenager should bring evidence of his or her age, such as: 1. Birth certificate 2

5 2. Baptismal record can be obtained from any school that issues work permits; the teenager only has to submit 3. Insurance policy at least one year old acceptable evidence proving his or her age. 4. School record B. Hours of Work 5. Passport Teenagers sixteen and seventeen years of age have no restrictions on their hours of work. Who Keeps the Work Permit Teenagers fourteen and fifteen years of age Three copies of the work permit are issued. engaged in non-agricultural work may not work: (1) The teenager takes the first copy to the - During school hours unless they are employer. The employer must keep that enrolled in a school work-training progcopy at the work place. If the teenager program. changes jobs, a new work permit must be issued for the new job. The teenager - More than forty hours in any one week may not use the same permit that was when school is not in session issued to the previous employer. - More than eighteen hours in any one (2) The second copy is kept on file at the school. week when school is in session. (3) The third copy, along with the Intention - More than eight hours in any one day to Employ and Parent s Permission forms, week when school is not in session. is sent to the Virginia Department of Labor and Industry by the Issuing Officer - More than three hours in any one day at each school. when school is in session. Permits May be Refused and Revoked - Before 7 a.m. or after 7 p.m., except that from June 1 through Labor Day, the Work permits can be revoked if they are teenager may work until 9 p.m. obtained by misrepresentation or by mistake. - Five hours of continuous work without In addition, a permit will not be issued in a case a 30 minute rest or meal period where it is apparent from the supporting documentation that the requirements of the child labor Teenagers fourteen and fifteen years laws and regulations are not being met of age engaged in agricultural work may not work: Age Certificates are Recommended - During school hours unless they are Employers who are inspected must prove the employed by their parents on farms, in age of their employees. The Department gardens or orchards owned by their parrecommends that employers obtain and keep ents. on file age certificates so they can easily prove the age of their employees. Any state or - Five hours of continuous work without federal labor representative will accept a 30-minute break. an age certificate. Age certificates Note: According to 16 VAC , "school hours" means those periods when the school 3

6 attended by the minor is in regular session, Time Records and does not include hours before and after school, Saturdays and Sundays, holidays, or Under Virginia s child labor laws, all employschool vacations, including summer vacations. ers must keep time records on teenagers they If the minor does not attend school, school employ. The records must meet the following hours" shall mean the school hours of the school requirements: district in which the minor is currently living. - Must be kept for all teenagers under 16; Youths twelve and thirteen years of age: - Must be kept at the place of work; - Newspaper carriers cannot work before 4 a.m. and are otherwise subject to the - Must show the beginning and ending hours of work limitations. time of work each day and the time given for a meal or rest period; and - Youths working on farms, in gardens, and in orchard cans work outside of - Must be kept for at least three years school hours with parental consent. from the last date of teenager s employment. Teenagers of any age: What Teenagers Can Do Under Virginia s There are no restrictions on the hours of work Labor Laws in the following situations: The Virginia Department of Labor and Industry - Non-manufacturing jobs where the supports the employment of teenagers in any teenager's parent owns the business job allowed by law that does not endanger the teenager s health, safety, or well-being. - Page or clerk for either the House of Delegates or the Senate of Virginia 4 Teenagers under the age of 18 cannot be employed in occupations determined to be - Work around the home for a parent hazardous by the Commissioner of Labor and Industry. - Work on farms, in gardens, and in orchards that the parents own or Age Sixteen: operate Teenagers at least sixteen years old may work - Theatrical performers who have obtained at many jobs in:*** theatrical permits - Work performed for state or local - Manufacturing government. - Construction trades - Activities performed for a volunteer rescue squad - Garages and auto repair shops Note: Teens who are performing occasional - Canneries Work around someone else s home, such as yard work, cannot work during school hours - Laundries and dry cleaners - Hospitals and nursing homes

7 - Radio and TV repair - Retail stores - Hotels and motels - Office work - Printing and publishing firms - Radio and TV stations - Processing - Gasoline service establishments - Wholesale houses - Skating rinks - Feed mills - Hotel and motel food service departments - School bus drivers - Concessions and gatekeepers at - Fire fighting except entering burning swimming pools structures - Branch stores at laundries and dry - Undertaking establishments and funeral cleaning establishments where no homes processing is performed on the premises - Theaters - Veterinary establishments - Scaffolding work - Kennels - Fairs and carnivals - Helper on commercial vehicles or trucks with no more than two axles - Ice plants - Greenhouses and nurseries - Service of veterinarian when treating farm animals or horses - Insurance and real estate - Warehouses - Cutting grass ***Note: Teenagers may not operate certain - Caddies machinery which has been declared hazardous hazardous in regulations issued by the Virginia - Kitchen work, tray service, and hall Department of Labor and Industry, even though the industry or occupation appears on the list above. A list of these occupations is available - Advertising agencies on our Web site at or from our regional offices. 5 cleaning in hospitals and nursing homes ***Note: Teenagers may not operate certain machinery which has been declared hazardous Age Fourteen: in regulations issued by the Virginia Department of Labor and Industry, even though Teenagers at least fourteen years old may the industry or occupation appears on the list work at many jobs in.*** above. A list of these occupations is available on our website at or - Restaurants from our regional offices.

8 Age Twelve: - Grinding, abrasive, polishing, or buffing machines Youths at least twelve years of age may: - Preparation of compositions using - Deliver newspapers poisonous or dangerous chemicals - Work on farms, in gardens, or in orchards - Manufacture of paints, colors or white l with parental or guardian consent lead - Be a referee at sporting events sponsored - Manufacture or delivery of alcoholic by an eleemosynary organization or beverages governmental unit - Establishments where consumption of Any age: alcoholic beverages is the main business Youths may: - Driver or helper on a truck or commercial vehicle with more than two axles - Perform in theatrical performances with a permit obtained from this Department The following occupations have been declared hazardous by regulations promulgated by the - Work on a parent s farm, garden, or Commissioner of Labor and Industry: orchard - Manufacturing or storage occupations - Work in a parent s non-agricultural involving explosives Business (except for manufacturing or hazardous jobs) - Motor vehicle occupations - Work as a page or clerk in the General - Logging and sawmilling occupations Assembly - Power-driven woodworking machine - Work for a public employer occupations E. Employment Prohibited Under Virginia - Occupations involving exposure to Law radioactive substances and to ionizing radiations Certain occupations and job tasks are prohibited for teenagers. - Power-driven hoisting apparatus occupations Age Eighteen: - Power-driven metal forming, punching, Teenagers under eighteen years of age may not and shearing machine occupations work in the following places or occupations: - Occupations in connection with any - Any occupation that exposes them mining operation to a recognized hazard capable of causing serious physical harm or - Occupations involving slaughtering, death meat-packing, processing or rendering - Power-driven bakery machine 6

9 occupations - Power-driven paper products machine - Warehouses occupations - Processing in dry cleaners or laundries - Occupations involved in the manufacture of brick, tile, and kindred products - Undertaking establishment or funeral home - Occupations involved in the operation of power-driven circular saws, band saws, - Curb service restaurant and guillotine shears - Hotel and motel room service - Occupations involved in wrecking, demolition, and shipbreaking operations - Ice plant - Occupations in roofing operations - Ushers in theaters - Occupations in excavation operations - Brick, coal, or lumber yard - Fire fighting - Outdoor theater Age Sixteen: - Cabaret, carnival, fair, floor show, pool hall, club, or roadhouse Teenagers under sixteen may not work in the following places or occupations: - Lifeguard at a beach - Solicitation trades, except in connection F. Enforcement Procedures with non-profit organizations The Virginia Department of Labor and Industry - Street trades, except in connection with may inspect businesses any time during business non-profit organizations hours. Representatives may tour the workplace and examine any records of employment, such as - Manufacturing or mechanical establish- payroll, time cards, and work permits. They may ments interview any employee. Anyone who illegally employs a minor may be subject to a civil money - Construction trades penalty of up to $1,000 for each violation of the child labor laws, or $10,000 for a violation that - Scaffolding results in the serious injury or death of a child. When a civil money penalty is assessed against - Commercial canneries an employer, the employer may, within fifteen days after receipt of notice of the penalty, notify - Operation of any passenger or freight the Virginia Department of Labor and Industry by certified mail they wish to contest the penalty. - Dance studio Under Virginia Code , a solicitation - Laboratory helper, therapist, orderly or permit must be obtained from the Commissioner nurse's aide in an establishment provid- of Labor and Industry to employ a child who is ing resident patient care at least sixteen, in any trade in a street or other public place, including the sales of candy, books, - Service of a veterinarian in treating of and subscriptions to periodicals. A violation of farm animals or horses this law is a Class 1 misdemeanor, punishable by 7

10 a year in prison and a $2,500 fine. G. Federal Laws May Apply Even though a teenager between the ages of fourteen and eighteen years old may be in compliance with Virginia law, the teenager or his or her employer may nevertheless be in violation of the federal Fair Labor Standards Act. Employers who are covered by federal law should check carefully to insure that they are in compliance with federal as well as Virginia law. Whenever state and federal law differ, the more stringent standard applies. For answers to any question regarding federal laws and rules on child labor, please contact the Wage and Hour Division of the United States Department of Labor or visit that agency s Web site at Commonwealth of Virginia Department of Labor and Industry Division of Labor and Employment Law Richmond Headquarters Receptionist: (804) Labor and Employment Law: (804) Fax: (804) Web site: Richmond Regional Office (804) Verona Field Office (540) Northern Va Regional Office (703) Abingdon Field Office (276) Tidewater Regional Office (757) Lynchburg Field Office (434) Southwest Regional Office (540) Published by the Virginia Department of Labor and Industry Last Revised August

11 Every day many unemployed workers tell us that unemployment insurance is due them because they have paid for it. This is not true in Virginia. There are no deductions from your paycheck for unemployment insurance. Employers taxes are deposited in a trust fund from which unemployment insurance benefits are paid. Do not confuse unemployment insurance with Old Age and Survivors Insurance to which both you and your employer contribute. YOU MAY APPLY FOR UNEMPLOYMENT INSURANCE BENEFITS IF: You are totally unemployed, or You are working at reduced wages and hours, IF YOU ARE TOTALLY UNEMPLOYED OR ON A TEMPORARY LAYOFF: The first week you are unemployed; register for work; and file a claim for benefits by calling , online at or in person at the nearest Virginia Employment Commission office. IF YOU ARE WORKING REDUCED HOURS: The first week your hours have been reduced; file a claim for partial benefits by calling , or in person at the nearest Virginia Employment Commission office. TO BE ELIGIBLE FOR BENEFITS, THE LAW REQUIRES THAT YOU: File a claim with the Virginia Employment Commission. Have earned sufficient wages from employers who are subject to the Unemployment Compensation Act of Virginia or any other state within your Base Period. Must be unemployed through no fault of your own. Must be able and available to work and making an active search for work. Continue to report as instructed by the Virginia Employment Commission. You cannot be paid unemployment benefits until you have filed your claim. To speed payment of benefits, you should file your claim as soon as you become unemployed or your hours are reduced. If you have any questions about your rights and responsibilities under the Virginia Unemployment Compensation Act, visit the nearest office of the Virginia Employment Commission. THE LAW REQUIRES EMPLOYERS TO POST THIS NOTICE IN A PLACE VISIBLE TO ALL WORKERS. An Equal Opportunity Employer/Program Auxiliary aids and services are available upon request to individuals with disabilities. This notice is available in Spanish. Direct requests to: Employer Accounts Unit PO Box 1358 Richmond, VA VEC B-29 (7/06)

12 Form VWC1 WORKERS' COMPENSATION NOTICE The employees of this business are covered by the Virginia Workers' Compensation Act. In case of injury by accident or notice of an occupational disease: THE EMPLOYEE SHOULD: 1. Immediately give notice to the employer, in writing, of the injury or occupational disease and the date of accident or notice of the occupational disease. 2. Promptly give to the employer and to the Virginia Workers' Compensation Commission notice of any claim for compensation for the period of disability beyond the seventh day after the accident. In case of fatal injuries, notice must be given by one or more dependents of the deceased or by a person in their behalf. 3. In case of failure to reach an agreement with the employer in regard to compensation under the act, file application with the Commission for a hearing within two years of the date of accidental injury or first communication of the diagnosis of an occupational disease. 4. If medical treatment is anticipated for more than two years from the date of the accident and no award has been entered, the employee should file a claim with the Commission within two years from the date of the accident. NOTE: The employer's report of accident is not the filing of a claim for the employee. The voluntary payment of wages or compensation during disability, or of medical expenses, does not affect the running of the time limitation for filing claims. An award based on a voluntary agreement must be entered or a claim filed within two years; one year in death cases. THE EMPLOYER SHOULD: 1. At the time of the accident, give the employee the names of at least three physicians from which the employee may select the treating physician. 2. Report the injury to the Commission through your carrier or directly to the Commission. 3. Accurately determine the employee's average weekly wage, including overtime, meals, uniforms, etc. Questions may be answered by contacting the Commission. A booklet explaining the Workers' Compensation Act is available without cost from: THE VIRGINIA WORKERS' COMPENSATION COMMISSION 1000 DMV Drive Richmond, Virginia vwc.state.va.us Every employer within the operation of the Virginia Workers' Compensation Act MUST POST THIS NOTICE IN A CONSPICUOUS PLACE in his place of business.

13 Job Safety and Health Protection THE VIRGINIA OCCUPATIONAL SAFETY AND HEALTH (VOSH) LAW, BY AUTHORITY OF TITLE 40.1 OF THE LABOR LAWS OF VIR- GINIA, PROVIDES JOB SAFETY AND HEALTH PROTECTION FOR WORKERS. THE PURPOSE OF THE LAW IS TO ASSURE SAFE AND HEALTHFUL WORKING CONDITIONS THROUGHOUT THE STATE. THE VIRGINIA SAFETY AND HEALTH CODES BOARD PROMULGATES AND ADOPTS JOB SAFETY AND HEALTH STANDARDS, AND EMPLOYERS AND EMPLOYEES ARE REQUIRED TO COMPLY WITH THESE STANDARDS. THESE STANDARDS MAY BE FOUND AT THE FOLLOWING WEB ADDRESS: YOU MAY ALSO CONTACT THE DEPARTMENT OF LABOR AND INDUSTRY OFFICES LISTED BELOW TO RECEIVE PRINTED COPIES OF THE VIRGINIA UNIQUE STANDARDS AND OBTAIN THE NAMES OF PUBLISHERS OF THE FEDERAL IDENTICAL STANDARDS. Employers Each employer shall furnish to each of his employees employment and a place of employment free from recognized hazards that are causing or are likely to cause death or serious harm to his employees, and shall comply with occupational safety and health standards issued under the law. Employees Each employee shall comply with all occupational safety and health standards, rules, regulations and orders issued under the Law that apply to his own actions and conduct on the job. Inspection The Law requires that a representative of the employer and a representative authorized by the employees be given an opportunity to accompany the VOSH inspector for the purpose of aiding the inspection. Where there is no authorized employee representative, the VOSH inspector must consult with a reasonable number of employees concerning safety and health conditions in the workplace. Citation If upon inspection VOSH believes an employer has violated the Law, a citation alleging such violations will be issued to the employer. Each citation will specify a time period within which the alleged violation must be corrected. The VOSH citation must be prominently displayed at or near the place of alleged violation for three days or until the violation is corrected, whichever is later, to warn employees of dangers that may exist there. Proposed Penalty The Law provides for mandatory penalties against private sector employers of up to $7,000 for each serious violation and for optional penalties of up to $7,000 for each other than serious violation. Penalties of up to $7,000 per day may be proposed for failure to correct violations within the proposed time period. Also, any employer who willfully or repeatedly violates the Law may be assessed penalties of up to $70,000 for each such violation. Public Sector employers, all departments, agencies, institutions or other political subdivisions of the Commonwealth, are exempt from the penalty provisions of this Law. Criminal penalties are also provided for in the Law. Any willful violation resulting in the death of an employee is punishable, upon conviction, by a fine of not more than $70,000 or by imprisonment for not more than six months, or by both. Subsequent conviction of an employer after a first conviction doubles these maximum penalties Complaint Employees or their representatives have the right to file a complaint with the nearest VOSH office requesting an inspection if they believe unsafe or un- healthy conditions exist in their workplace. VOSH will withhold, on request, names of employees filing complaints. Complaints may be made at the Department of Labor and Industry addresses shown below. Discrimination The Law provides that employees may not be discharged or discriminated against in any way for filing safety and health complaints or otherwise exercising their rights under the Law. An employee who believes he has been discriminated against for exercising their rights under the Law, may file a complaint with the Commissioner of the Virginia Department of Labor and Industry within 60 days of the alleged discrimination. CASPA Complaints Against State Plan Administration: Any person may complain to the Regional Administrator of OSHA (address below) concerning the Administration of the State Safety and Health Program. State Coverage The VOSH program shall apply to all public and private sector businesses in the State except for Federal agencies, businesses under the Atomic Energy Act, railroad rolling stock and tracks, certain Federal enclaves, and businesses covered by the Federal Maritime jurisdiction. Voluntary Activity Voluntary efforts by the employer to assure his workplace is in compliance with the Law are encouraged. Voluntary Safety and Health Consultation and Training Programs exist to assist employers. These services may be obtained by contacting the Department of Labor and Industry addresses shown below. Recordkeeping Employers now have a new system for tracking workplace injuries and illnesses. OSHA s new recordkeeping log (Form 300)is simpler to understand and use. Using a question and answer format, the revised recordkeeping rule provides guidance for recording occupational injuries and illnesses and explains how to classify specific cases. Smaller employers (fewer than 10 employees) are exempt from most requirements. To see if your industry is partially exempt, visit the OSHA Website at pub3169text.html. Fatalities Any fatality or injuries to three (3) or more employees involving inpatient hospitalization from a workplace incident, must be reported to the nearest VOSH office within eight(8) hours. Failure to report may result in a $5,000 fine VIRGINIA DEPARTMENT OF LABOR AND INDUSTRY Powers Taylor Building 13 South Thirteenth Street Richmond, VA VOICE (804) TDD (804) FAX (804) U.S. Department of Labor OSHA Regional Administrator The Curtis Center, STE 740 West 170 South Independence Mall West Philadelphia, PA (215) Headquarters Powers-Taylor Building 13 South Thirteenth Street Richmond, VA (804) Central Virginia/Richmond North Run Business Park 1570 East Parham Road Richmond, VA (804) OCCUPATIONAL SAFETY AND HEALTH OFFICE LOCATIONS Northern Virginia/ Manassas Battleview Parkway Manassas, VA (703) Tidewater/Norfolk 6363 Center Drive Building 6, Suite 101 Norfolk, VA 2350 (757) Southwest/Roanoke Brammer Village 3013 Peters Creek Road Roanoke, VA (540) Abingdon The Johnson Center 468 East Main Street Suite 114 Abingdon, VA (276) Lynchburg 3704 Old Forest Road Suite B Lynchburg, VA (434) Verona 201 Lee Highway Verona, VA (540) VIRGINIA DEPARTMENT OF LABOR AND INDUSTRY Courtney M. Malveaux Commissioner VIRGINIA SAFETY AND HEALTH CODES BOARD Charles L. Stiff Chairman EMPLOYERS: THIS POSTER MUST BE DISPLAYED IN A PROMINENT PLACE IN THE ESTABLISHMENT TO WHICH YOUR EMPLOYEES NORMALLY REPORT TO WORK. April, 2011

14 Working individuals or families may be eligible for the Commonwealth of Virginia income tax credit. Credit for Low Income Individuals The Credit for Low Income Individuals (CLI) is a tax credit for people who work hard and don t make much money. You must meet certain requirements to be eligible. If your total family Virginia adjusted gross income is less than the amounts established under federal poverty guidelines, or the United States Department of Health and Human Services Poverty guidelines, you may qualify to claim the CLI. Two ways to increase your income: The Federal Earned Income Tax Credit Find out if you qualify for the CLI by visiting: For more information visit the Virginia State Tax website at: or call The Virginia Credit for Low Income Individuals VIRGINIA DEPARTMENT OF SOCIAL SERVICES

15 Life s a little easier with The Earned Income Tax Credit is a tax break for people who work but do not earn high incomes. Taxpayers who qualify and claim the credit could pay less federal tax, pay no tax, or receive a refund. All people eligible for EITC have SEVEN things in common: 1. Must have earned income 2. Must have a valid Social Security number 3. Cannot file as married filing separately 4. Generally cannot be a nonresident alien 5. Cannot be a qualifying child of another person 6. Cannot be filing Form 2555 or Form 2555-EZ 7. Investment income amount is limited FOUR most common EITC filing errors: 1. Claiming a child who s not a qualifying child 2. Married taxpayers who incorrectly file as single or head of household 3. Misreporting Income 4. Incorrect Social Security Numbers CALL VISIT ASK YOUR TAX PREPARER Department of the Treasury Internal Revenue Service Publication 4194 (ENG/SP) (Rev ) Catalog Number 37266Y

16 Regular Pay Days for Employees of shall be as follows: PAY DAY NOTICE (Firm Name) Weekly Bi-Weekly Semi Monthly Monthly Pay Checks will be distributed at (Place of Distribution) This is in accordance with Virginia State Law By Title EMERGENCY PHONE NUMBERS For (Please Give Exact address of This Worksite Location) Physicians: Hospitals: Ambulances: 911 or Fire Department 911 or: Police: 911 or PLEASE POST IN A CONSPICUOUS LOCATION

17 EMPLOYEE RIGHTS EMPLOYEE POLYGRAPH PROTECTION ACT THE UNITED STATES DEPARTMENT OF LABOR WAGE AND HOUR DIVISION The Employee Polygraph Protection Act prohibits most private employers from using lie detector tests either for pre-employment screening or during the course of employment. PROHIBITIONS Employers are generally prohibited from requiring or requesting any employee or job applicant to take a lie detector test, and from discharging, disciplining, or discriminating against an employee or prospective employee for refusing to take a test or for exercising other rights under the Act. EXEMPTIONS Federal, State and local governments are not affected by the law. Also, the law does not apply to tests given by the Federal Government to certain private individuals engaged in national security-related activities. The Act permits polygraph (a kind of lie detector) tests to be administered in the private sector, subject to restrictions, to certain prospective employees of security service firms (armored car, alarm, and guard), and of pharmaceutical manufacturers, distributors and dispensers. The Act also permits polygraph testing, subject to restrictions, of certain employees of private firms who are reasonably suspected of involvement in a workplace incident (theft, embezzlement, etc.) that resulted in economic loss to the employer. The law does not preempt any provision of any State or local law or any collective bargaining agreement which is more restrictive with respect to lie detector tests. EXAMINEE RIGHTS ENFORCEMENT Where polygraph tests are permitted, they are subject to numerous strict standards concerning the conduct and length of the test. Examinees have a number of specific rights, including the right to a written notice before testing, the right to refuse or discontinue a test, and the right not to have test results disclosed to unauthorized persons. The Secretary of Labor may bring court actions to restrain violations and assess civil penalties up to $10,000 against violators. Employees or job applicants may also bring their own court actions. THE LAW REQUIRES EMPLOYERS TO DISPLAY THIS POSTER WHERE EMPLOYEES AND JOB APPLICANTS CAN READILY SEE IT. Scan your QR phone reader to learn more about the Employee Polygraph Protection Act. For additional information: USWAGE ( ) TTY: U.S. Department of Labor Wage and Hour Division WHD 1462 Rev. Jan 2012

18 Equal Employment Opportunity is THE LAW Private Employers, State and Local Governments, Educational Institutions, Employment Agencies and Labor Organizations Applicants to and employees of most private employers, state and local governments, educational institutions, employment agencies and labor organizations are protected under Federal law from discrimination on the following bases: RACE, COLOR, RELIGION, SEX, NATIONAL ORIGIN Title VII of the Civil Rights Act of 1964, as amended, protects applicants and employees from discrimination in hiring, promotion, discharge, pay, fringe benefits, job training, classification, referral, and other aspects of employment, on the basis of race, color, religion, sex (including pregnancy), or national origin. Religious discrimination includes failing to reasonably accommodate an employee s religious practices where the accommodation does not impose undue hardship. DISABILITY Title I and Title V of the Americans with Disabilities Act of 1990, as amended, protect qualified individuals from discrimination on the basis of disability in hiring, promotion, discharge, pay, fringe benefits, job training, classification, referral, and other aspects of employment. Disability discrimination includes not making reasonable accommodation to the known physical or mental limitations of an otherwise qualified individual with a disability who is an applicant or employee, barring undue hardship. AGE The Age Discrimination in Employment Act of 1967, as amended, protects applicants and employees 40 years of age or older from discrimination based on age in hiring, promotion, discharge, pay, fringe benefits, job training, classification, referral, and other aspects of employment. SEX (WAGES) In addition to sex discrimination prohibited by Title VII of the Civil Rights Act, as amended, the Equal Pay Act of 1963, as amended, prohibits sex discrimination in the payment of wages to women and men performing substantially equal work, in jobs that require equal skill, effort, and responsibility, under similar working conditions, in the same establishment. GENETICS Title II of the Genetic Information Nondiscrimination Act of 2008 protects applicants and employees from discrimination based on genetic information in hiring, promotion, discharge, pay, fringe benefits, job training, classification, referral, and other aspects of employment. GINA also restricts employers acquisition of genetic information and strictly limits disclosure of genetic information. Genetic information includes information about genetic tests of applicants, employees, or their family members; the manifestation of diseases or disorders in family members (family medical history); and requests for or receipt of genetic services by applicants, employees, or their family members. RETALIATION All of these Federal laws prohibit covered entities from retaliating against a person who files a charge of discrimination, participates in a discrimination proceeding, or otherwise opposes an unlawful employment practice. WHAT TO DO IF YOU BELIEVE DISCRIMINATION HAS OCCURRED There are strict time limits for filing charges of employment discrimination. To preserve the ability of EEOC to act on your behalf and to protect your right to file a private lawsuit, should you ultimately need to, you should contact EEOC promptly when discrimination is suspected: The U.S. Equal Employment Opportunity Commission (EEOC), (toll-free) or (toll-free TTY number for individuals with hearing impairments). EEOC field office information is available at or in most telephone directories in the U.S. Government or Federal Government section. Additional information about EEOC, including information about charge filing, is available at

19 Employers Holding Federal Contracts or Subcontracts Applicants to and employees of companies with a Federal government contract or subcontract are protected under Federal law from discrimination on the following bases: RACE, COLOR, RELIGION, SEX, NATIONAL ORIGIN Executive Order 11246, as amended, prohibits job discrimination on the basis of race, color, religion, sex or national origin, and requires affirmative action to ensure equality of opportunity in all aspects of employment. INDIVIDUALS WITH DISABILITIES Section 503 of the Rehabilitation Act of 1973, as amended, protects qualified individuals from discrimination on the basis of disability in hiring, promotion, discharge, pay, fringe benefits, job training, classification, referral, and other aspects of employment. Disability discrimination includes not making reasonable accommodation to the known physical or mental limitations of an otherwise qualified individual with a disability who is an applicant or employee, barring undue hardship. Section 503 also requires that Federal contractors take affirmative action to employ and advance in employment qualified individuals with disabilities at all levels of employment, including the executive level. DISABLED, RECENTLY SEPARATED, OTHER PROTECTED, AND ARMED FORCES SERVICE MEDAL VETERANS The Vietnam Era Veterans Readjustment Assistance Act of 1974, as amended, 38 U.S.C. 4212, prohibits job discrimination and requires affirmative action to employ and advance in employment disabled veterans, recently separated veterans (within three years of discharge or release from active duty), other protected veterans (veterans who served during a war or in a campaign or expedition for which a campaign badge has been authorized), and Armed Forces service medal veterans (veterans who, while on active duty, participated in a U.S. military operation for which an Armed Forces service medal was awarded). RETALIATION Retaliation is prohibited against a person who files a complaint of discrimination, participates in an OFCCP proceeding, or otherwise opposes discrimination under these Federal laws. Any person who believes a contractor has violated its nondiscrimination or affirmative action obligations under the authorities above should contact immediately: The Office of Federal Contract Compliance Programs (OFCCP), U.S. Department of Labor, 200 Constitution Avenue, N.W., Washington, D.C , (toll-free) or (202) (TTY). OFCCP may also be contacted by at OFCCP-Public@dol.gov, or by calling an OFCCP regional or district office, listed in most telephone directories under U.S. Government, Department of Labor. Programs or Activities Receiving Federal Financial Assistance RACE, COLOR, NATIONAL ORIGIN, SEX In addition to the protections of Title VII of the Civil Rights Act of 1964, as amended, Title VI of the Civil Rights Act of 1964, as amended, prohibits discrimination on the basis of race, color or national origin in programs or activities receiving Federal financial assistance. Employment discrimination is covered by Title VI if the primary objective of the financial assistance is provision of employment, or where employment discrimination causes or may cause discrimination in providing services under such programs. Title IX of the Education Amendments of 1972 prohibits employment discrimination on the basis of sex in educational programs or activities which receive Federal financial assistance. INDIVIDUALS WITH DISABILITIES Section 504 of the Rehabilitation Act of 1973, as amended, prohibits employment discrimination on the basis of disability in any program or activity which receives Federal financial assistance. Discrimination is prohibited in all aspects of employment against persons with disabilities who, with or without reasonable accommodation, can perform the essential functions of the job. If you believe you have been discriminated against in a program of any institution which receives Federal financial assistance, you should immediately contact the Federal agency providing such assistance. EEOC 9/02 and OFCCP 8/08 Versions Useable With 11/09 Supplement EEOC-P/E-1 (Revised 11/09)

20 EMPLOYEE RIGHTS AND RESPONSIBILITIES UNDER THE FAMILY AND MEDICAL LEAVE ACT Basic Leave Entitlement FMLA requires covered employers to provide up to 12 weeks of unpaid, job-protected leave to eligible employees for the following reasons: for incapacity due to pregnancy, prenatal medical care or child birth; to care for the employee s child after birth, or placement for adoption or foster care; to care for the employee s spouse, son, daughter or parent, who has a serious health condition; or for a serious health condition that makes the employee unable to perform the employee s job. Military Family Leave Entitlements Eligible employees whose spouse, son, daughter or parent is on covered active duty or call to covered active duty status may use their 12-week leave entitlement to address certain qualifying exigencies. Qualifying exigencies may include attending certain military events, arranging for alternative childcare, addressing certain financial and legal arrangements, attending certain counseling sessions, and attending post-deployment reintegration briefings. FMLA also includes a special leave entitlement that permits eligible employees to take up to 26 weeks of leave to care for a covered servicemember during a single 12-month period. A covered servicemember is: (1) a current member of the Armed Forces, including a member of the National Guard or Reserves, who is undergoing medical treatment, recuperation or therapy, is otherwise in outpatient status, or is otherwise on the temporary disability retired list, for a serious injury or illness*; or (2) a veteran who was discharged or released under conditions other than dishonorable at any time during the five-year period prior to the first date the eligible employee takes FMLA leave to care for the covered veteran, and who is undergoing medical treatment, recuperation, or therapy for a serious injury or illness.* *The FMLA definitions of serious injury or illness for current servicemembers and veterans are distinct from the FMLA definition of serious health condition. Benefits and Protections During FMLA leave, the employer must maintain the employee s health coverage under any group health plan on the same terms as if the employee had continued to work. Upon return from FMLA leave, most employees must be restored to their original or equivalent positions with equivalent pay, benefits, and other employment terms. Use of FMLA leave cannot result in the loss of any employment benefit that accrued prior to the start of an employee s leave. Eligibility Requirements Employees are eligible if they have worked for a covered employer for at least 12 months, have 1,250 hours of service in the previous 12 months*, and if at least 50 employees are employed by the employer within 75 miles. *Special hours of service eligibility requirements apply to airline flight crew employees. Definition of Serious Health Condition A serious health condition is an illness, injury, impairment, or physical or mental condition that involves either an overnight stay in a medical care facility, or continuing treatment by a health care provider for a condition that either prevents the employee from performing the functions of the employee s job, or prevents the qualified family member from participating in school or other daily activities. Subject to certain conditions, the continuing treatment requirement may be met by a period of incapacity of more than 3 consecutive calendar days combined with at least two visits to a health care provider or one visit and a regimen of continuing treatment, or incapacity due to pregnancy, or incapacity due to a chronic condition. Other conditions may meet the definition of continuing treatment. Use of Leave An employee does not need to use this leave entitlement in one block. Leave can be taken intermittently or on a reduced leave schedule when medically necessary. Employees must make reasonable efforts to schedule leave for planned medical treatment so as not to unduly disrupt the employer s operations. Leave due to qualifying exigencies may also be taken on an intermittent basis. Substitution of Paid Leave for Unpaid Leave Employees may choose or employers may require use of accrued paid leave while taking FMLA leave. In order to use paid leave for FMLA leave, employees must comply with the employer s normal paid leave policies. Employee Responsibilities Employees must provide 30 days advance notice of the need to take FMLA leave when the need is foreseeable. When 30 days notice is not possible, the employee must provide notice as soon as practicable and generally must comply with an employer s normal call-in procedures. Employees must provide sufficient information for the employer to determine if the leave may qualify for FMLA protection and the anticipated timing and duration of the leave. Sufficient information may include that the employee is unable to perform job functions, the family member is unable to perform daily activities, the need for hospitalization or continuing treatment by a health care provider, or circumstances supporting the need for military family leave. Employees also must inform the employer if the requested leave is for a reason for which FMLA leave was previously taken or certified. Employees also may be required to provide a certification and periodic recertification supporting the need for leave. Employer Responsibilities Covered employers must inform employees requesting leave whether they are eligible under FMLA. If they are, the notice must specify any additional information required as well as the employees rights and responsibilities. If they are not eligible, the employer must provide a reason for the ineligibility. Covered employers must inform employees if leave will be designated as FMLA-protected and the amount of leave counted against the employee s leave entitlement. If the employer determines that the leave is not FMLA-protected, the employer must notify the employee. Unlawful Acts by Employers FMLA makes it unlawful for any employer to: interfere with, restrain, or deny the exercise of any right provided under FMLA; and discharge or discriminate against any person for opposing any practice made unlawful by FMLA or for involvement in any proceeding under or relating to FMLA. Enforcement An employee may file a complaint with the U.S. Department of Labor or may bring a private lawsuit against an employer. FMLA does not affect any Federal or State law prohibiting discrimination, or supersede any State or local law or collective bargaining agreement which provides greater family or medical leave rights. FMLA section 109 (29 U.S.C. 2619) requires FMLA covered employers to post the text of this notice. Regulation 29 C.F.R (a) may require additional disclosures. For additional information: US-WAGE ( ) TTY: U.S. Department of Labor Wage and Hour Division WHD Publication 1420 Revised February 2013

21 EMPLOYEE RIGHTS UNDER THE FAIR LABOR STANDARDS ACT THE UNITED STATES DEPARTMENT OF LABOR WAGE AND HOUR DIVISION FEDERAL MINIMUM WAGE $7.25 PER BEGINNING JULY 24, 2009 HOUR OVERTIME PAY CHILD LABOR 1 2 At least 1 / times your regular rate of pay for all hours worked over 40 in a workweek. An employee must be at least 16 years old to work in most non-farm jobs and at least 18 to work in non-farm jobs declared hazardous by the Secretary of Labor. Youths 14 and 15 years old may work outside school hours in various non-manufacturing, non-mining, non-hazardous jobs under the following conditions: No more than 3 hours on a school day or 18 hours in a school week; 8 hours on a non-school day or 40 hours in a non-school week. Also, work may not begin before 7 a.m. or end after 7 p.m., except from June 1 through Labor Day, when evening hours are extended to 9 p.m. Different rules apply in agricultural employment. TIP CREDIT ENFORCEMENT Employers of tipped employees must pay a cash wage of at least $2.13 per hour if they claim a tip credit against their minimum wage obligation. If an employee's tips combined with the employer's cash wage of at least $2.13 per hour do not equal the minimum hourly wage, the employer must make up the difference. Certain other conditions must also be met. The Department of Labor may recover back wages either administratively or through court action, for the employees that have been underpaid in violation of the law. Violations may result in civil or criminal action. Employers may be assessed civil money penalties of up to $1,100 for each willful or repeated violation of the minimum wage or overtime pay provisions of the law and up to $11,000 for each employee who is the subject of a violation of the Act s child labor provisions. In addition, a civil money penalty of up to $50,000 may be assessed for each child labor violation that causes the death or serious injury of any minor employee, and such assessments may be doubled, up to $100,000, when the violations are determined to be willful or repeated. The law also prohibits discriminating against or discharging workers who file a complaint or participate in any proceeding under the Act. ADDITIONAL INFORMATION Certain occupations and establishments are exempt from the minimum wage and/or overtime pay provisions. Special provisions apply to workers in American Samoa and the Commonwealth of the Northern Mariana Islands. Some state laws provide greater employee protections; employers must comply with both. The law requires employers to display this poster where employees can readily see it. Employees under 20 years of age may be paid $4.25 per hour during their first 90 consecutive calendar days of employment with an employer. Certain full-time students, student learners, apprentices, and workers with disabilities may be paid less than the minimum wage under special certificates issued by the Department of Labor. For additional information: USWAGE ( ) TTY: U.S. Department of Labor Wage and Hour Division WHD Publication 1088 (Revised July 2009)

22 Job Safety and Health U.S. Department of Labor IT S THE LAW! All workers have the right to: A safe workplace. Raise a safety or health concern with your employer or OSHA, or report a workrelated injury or illness, without being retaliated against. Receive information and training on job hazards, including all hazardous substances in your workplace. Request an OSHA inspection of your workplace if you believe there are unsafe or unhealthy conditions. OSHA will keep your name confidential. You have the right to have a representative contact OSHA on your behalf. Participate (or have your representative participate) in an OSHA inspection and speak in private to the inspector. File a complaint with OSHA within 30 days (by phone, online or by mail) if you have been retaliated against for using your rights. See any OSHA citations issued to your employer. Request copies of your medical records, tests that measure hazards in the workplace, and the workplace injury and illness log. Employers must: Provide employees a workplace free from recognized hazards. It is illegal to retaliate against an employee for using any of their rights under the law, including raising a health and safety concern with you or with OSHA, or reporting a work-related injury or illness. Comply with all applicable OSHA standards. Report to OSHA all work-related fatalities within 8 hours, and all inpatient hospitalizations, amputations and losses of an eye within 24 hours. Provide required training to all workers in a language and vocabulary they can understand. Prominently display this poster in the workplace. Post OSHA citations at or near the place of the alleged violations. FREE ASSISTANCE to identify and correct hazards is available to small and mediumsized employers, without citation or penalty, through OSHA-supported consultation programs in every state. This poster is available free from OSHA. Contact OSHA. We can help OSHA (6742) TTY OSHA R 2015

23 REEMPLOYMENT RIGHTS YOUR RIGHTS UNDER USERRA THE UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT USERRA protects the job rights of individuals who voluntarily or involuntarily leave employment positions to undertake military service or certain types of service in the National Disaster Medical System. USERRA also prohibits employers from discriminating against past and present members of the uniformed services, and applicants to the uniformed services. HEALTH INSURANCE PROTECTION You have the right to be reemployed in your civilian job if you leave that job to perform service in the uniformed service and: you ensure that your employer receives advance written or verbal notice of your service; you have five years or less of cumulative service in the uniformed services while with that particular employer; you return to work or apply for reemployment in a timely manner after conclusion of service; and you have not been separated from service with a disqualifying discharge or under other than honorable conditions. If you are eligible to be reemployed, you must be restored to the job and benefits you would have attained if you had not been absent due to military service or, in some cases, a comparable job. RIGHT TO BE FREE FROM DISCRIMINATION AND RETALIATION If you: are a past or present member of the uniformed service; have applied for membership in the uniformed service; or are obligated to serve in the uniformed service; then an employer may not deny you: initial employment; reemployment; retention in employment; promotion; or any benefit of employment because of this status. If you leave your job to perform military service, you have the right to elect to continue your existing employer-based health plan coverage for you and your dependents for up to 24 months while in the military. Even if you don't elect to continue coverage during your military service, you have the right to be reinstated in your employer's health plan when you are reemployed, generally without any waiting periods or exclusions (e.g., pre-existing condition exclusions) except for service-connected illnesses or injuries. ENFORCEMENT The U.S. Department of Labor, Veterans Employment and Training Service (VETS) is authorized to investigate and resolve complaints of USERRA violations. For assistance in filing a complaint, or for any other information on USERRA, contact VETS at USA-DOL or visit its website at An interactive online USERRA Advisor can be viewed at If you file a complaint with VETS and VETS is unable to resolve it, you may request that your case be referred to the Department of Justice or the Office of Special Counsel, as applicable, for representation. You may also bypass the VETS process and bring a civil action against an employer for violations of USERRA. In addition, an employer may not retaliate against anyone assisting in the enforcement of USERRA rights, including testifying or making a statement in connection with a proceeding under USERRA, even if that person has no service connection. The rights listed here may vary depending on the circumstances. The text of this notice was prepared by VETS, and may be viewed on the internet at this address: Federal law requires employers to notify employees of their rights under USERRA, and employers may meet this requirement by displaying the text of this notice where they customarily place notices for employees. U.S. Department of Labor U.S. Department of Justice Office of Special Counsel Publication Date October 2008