Affordable Care Act: Who is a Full-time Employee?

Determining an employee’s status for the requirements of the Affordable Care Act (ACA) can be challenging—especially for hospitality industry employers. With high turnover common at restaurants and hotels and employee hours varying throughout the year, many employees have the potential to be on the cusp of being “full-time.” IRS Notice 2012-58 provides employers with optional safe harbor methods to determine …

Attention Restaurateurs: Are your pay stubs compliant?

The NY Wage Theft Prevention Act (WTPA), which became effective on April 9, 2011, significantly increased the record keeping burdens on New York State employers. While the annual rate of pay notice forms received a lot of attention, one of the lesser known elements of the WTPA required employers to include additional information on employee pay stubs. Specifically, the WTPA …