Since our original post detailing the tracking and reporting requirements imposed by the One Big Beautiful Bill Act (“OBBBA”) for federal tax deduction of qualified overtime compensation (i.e., Fair Labor Standards Act (FLSA) overtime), the IRS has announced significant guidance for 2025 reporting.
For Tax Year 2025, Employers Are Not Required to Separately Report Qualified
The One Big Beautiful Bill Act (“OBBBA”), approved by Congress and signed into law by President Trump on July 4, 2025, created a new, federal overtime tax deduction that employees can claim on their federal tax returns. The tax deduction applies retroactively to the beginning of 2025 and will terminate on December 31, 2028, unless
In Cadena v. Customer Connexx LLC, decided on July 10, 2024, the United States Court of Appeals for the Ninth Circuit (which includes California) recently affirmed the applicability of the “de minimis” doctrine, which provides that under the Fair Labor Standards Act (FLSA) employers are not required to pay wages for work performed before or
This blog article was authored by Partner Liz Arce in 2013 and continues to be one of our most popular articles. This post was reviewed in May 2024 and is up-to-date.
Many public employers utilize 9/80 work schedules for non-exempt employees. A 9/80 work schedule is essentially a two-workweek schedule of eight 9-hour days,
The days are getting longer and the vacation requests are piling up. If your agency uses compensatory time off, or “CTO,” granting vacation requests can be tricky when everyone wants to take time off at the same time.
What is CTO?
The Federal Labor Standards Act (“FLSA”) requires employers to pay employees at least 1.5x
We are excited to continue our video series – Tips from the Table. In these videos, members of LCW’s Labor Relations and Collective Bargaining practice group will provide various tips that can be implemented at your bargaining tables. We hope that you will find these clips informative and helpful in your negotiations.
It might surprise many California public employers that there is no law that requires them to provide meal and rest breaks to most of their employees. Similarly, there is no law that requires California public employers to pay overtime to most of their employees for working over eight hours in a day or pay “double
