Chapter 2
Work Opportunity Tax Credit
A federal tax credit up to $9,600 to employers hiring targeted groups.
Leased Employee
A firm furnishing workers to other firms is the employer for tax purposes.
Pay Equity
AKA Gender Pay Equity. Equal pay for work of comparable worth.
Age Discrimination in Employment Act (1967)
Adds age as a protected category (specifically for anybody over the age of 40 many not be discriminated against on the basis of their age).
Americans with Disabilities Act (1990)
Adds disable people as a protected group. Led to job descriptions being "tightened up".
Mental Health Act (1997)
Adds mentally ill people as a protected group. Offered health insurances must offer mental health insurance.
Fair Pay Rules
Specify the criteria for distinguishing between work that is not exempt from the overtime pay provision of the Fair Labor Standards Act.
Davis-Bacon Act of 1931
The Davis-Bacon Act of 1931 is a United States federal law that establishes the requirement for paying the local prevailing wages on public works projects for laborers and mechanics.
Bennett Amendment
Allows female employees to charge employers with Title VII violations regarding pay only when the employer had violated the Equal Pay Act of 1963.
Prevailing Wage
An hourly wage paid in the largest city in each county.
Common Law Employees
Anyone who performs services for you is your employee if have the right to control what will be done and how it will be done.
Four Constitutional Ammendments
Article I, Section 8: Congressional Powers. First Amendment: What Congress Can't Do Fifth Amendment: Individual's rights. Fourteenth Amendment, Section I: State government's limitations
Portal to Portal Act (1947)
Clarifies the "Fair Labor Standards Act" and defines what "hours worked" actually is.
Access Discrimination
Denial of particular jobs, promotions, or training opportunities to women or minorities.
Three Categories of Statutory Nonemployees
Direct Sellers Licensed Real Estate Agents Certain Companion Sitters
Workers Not Covered by FLSA (3)
Elected Officials/Staff Trainees/Interns Volunteers
McNamara-O'Hara Service Contact Act (1965)
Extends the Davis Bacon Act/Walsh Healy Act to contracts/consultant jobs for the government.
Three Levels of Government
Federal State Local
Comparable Worth
For jobs that require comparable skill, responsibility, and effort, the pay must be comparable no matter how dissimilar the job content may be.
Financial Accounting Standards Board Statement 123 R (2004)
Generalized rules on how to handle the payroll.
Copeland Anti-Kickback Act (1934)
Goverment officials cannot accept bribe as favors for jobs
Employers Under FLSA include
Have at least 3 employees who produce, work on, or handle goods involved in interstate commerce. Gross Annual Sales or Business Volume greater than/equal to $500,000.
Walsh Healey Public Contracts Act (1936)
If you're providing goods/services to the government, you must also pay a "prevailing wage".
Executive Order 11246
Imposes additional requirements on contractors with government contracts worth more than $50,000 per year and 50 or more employees.
Four Compensation Law Themes
Income continuity, safety, and work hours. Pay Discrimination Meeting Disabilities and Family Needs Prevailing Wage Laws
Family and Medical Leave Act (1997)
Introduced Paid Time Off
Three Branches of Government
Legislative Executive Judicial
Valuation Discrimination
Looks at the pay that men and women receive for the jobs they perform.
Title VII of Civil Rights Act of 1964
Made it so job qualifications couldn't include sex, color, race, religion, or nation of origin.
Equal Pay Act (1963)
Men and women who perform the same work must be paid the same rate. Enforced by the EEOC. ex. EEOC v. Madison Community School District; women coaches were being paid less than men coaches.
Three Broad Issues Addressed by the FLSA
Minimum Wage Overtime Pay Child Labor Provisions
Lily Ledbetter Fair Pay Act (2009)
Opened up the statute of limitations for paid employees. Any individual that can establish pay discrimination based on sex can add a new 180 day time period. AKA you can take it all the way back to the day you were hired.
Pregnancy Discrimination Act (1978)
Protects expecting mothers and how they're reinstated when they return from their pregnancy. ALSO if you offer health insurance it must offer pregnancy insurance.
Troubled Asset Relief Program (TARP), American Recovery and Reinvestment Act of 2009 (ARRA):
Put caps on executive compensations receiving federal funds. Only $500,000 of an executive's compensation can be a business expense.
Civil Rights Act of 1991
Puts caps on the punitive/compensatory damages that one can seek. Also allows employees working overseas the ability to sue their employers.
Sarbanes Oxley Act (2000)
Puts more regulation on executive compensations.
Disparate Treatment
Represents intentional discrimination, occurring whenever employers intentionally treat some workers less favorably than others because of their race, sex, national origin, or religion.
Disparate Impact
Represents unintentional discrimination.
Paycheck Fairness Act
Second key initiative of Equal Pay Act of 1963 by strengthening the remedies available in closing the pay gap between men and women. Made it so gender pay gaps were just as important as race pay gaps.
Fair Labor Standard Act (1938)
Set the work week. Addressed major abuses that intensified during the Great Depression and the transition from agricultural to industrial enterprises. The minimum wage provision ensured a minimally accepted standard of living (first min. wage was 25 cents)
Exempt Employees
Similar to non-exempt employees with the exception of hourly rate of pay/overtime calculations
Compensable Work Activities
Waiting Time On-Call Time Rest and Meal Periods Sleeping Time Lectures, Meetings, Training Programs Travel Time
Statutory Employee
Workers are independent contracts under common-law rule but can be treated as employees by statute. Four Categories: Delivery Driver Life Insurance Sales Agent An individual who works at home on materials/goods provided by the firm. Full-time traveling or city salesman
