The One, Big, Beautiful Bill Act of 2025 (OBBBA) was signed into law on July 4, 2025. While its reach is broad, this article covers new employer tax reporting obligations. Under the OBBBA, employers must separately report qualified overtime compensation on employees’ Form W-2 and must report qualified tips and occupation codes for employees that customarily and regularly receive tips as of December 31, 2024.  This information may be used by employees to claim a new federal income tax deduction on their individual returns.Continue Reading Employer Compliance Update: Qualified Overtime and Tip Reporting After the One, Big, Beautiful Bill Act

Summary of Program:

Wage and hour lawsuits and claims filed with the Department of Labor and the California Labor Commissioner continue to plague California employers. Often employers are sued because of technical violations that occur simply because the employer is unaware of its legal obligations. Other times, employers make the mistake of treating an employee as exempt from Wage Orders and Labor Code laws, when in fact the employee does not qualify.

This seminar will help employers understand and comply with wage and hour laws in California.  In addition, this seminar will help employers, HR professionals, supervisors, and payroll managers gain a more thorough understanding of the various exemptions available under California law and learn how to conduct a legally strong exemption analysis.
Continue Reading Pay Correctly Now or Pay More Later: All You Need to Know About Wage and Hour Laws

It is an old joke that the world can be divided into people who are good at math and those who go to law school.  Whether you believe the joke or not, math – or in this case, simple arithmetic – can be at the heart of many wage and hour questions.  On March 5, 2018, the California Supreme Court issued an opinion in Alvarado v. Dart Container Corp.  The Court articulated a rule on how an employee’s overtime pay rate should be calculated when the employee has earned a flat sum bonus during a single pay period.  Please be aware of the emphasized language:  flat sum bonus.
Continue Reading Are You Doing it Right? California Supreme Court Clarifies Overtime Rate Calculations