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Labor and Employment

The [Economic] Reality for Employers: The Department of Labor's Proposed New Rule for Determining Independent Contractor Status 

On September 22, 2020, the U.S. Department of Labor (“DOL”) announced a new proposed rule that could affect whether a worker is an employee or an independent contractor under the Fair Labor Standards Act (“FLSA”). The proposed rule sets forth the “economic reality” test as the proper test for…

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IRS Confirms Payroll Tax Deferral Not Mandatory

In its monthly payroll industry teleconference held on September 3, 2020, the Internal Revenue Service (IRS) confirmed that the payroll tax deferral of the employee portion of the FICA tax described in IRS Notice 2020-65 is not required. Employers may choose to exercise the deferral option but are…

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