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What is Fair Labor Standards Act?
- Min wage = $7.25 / hour,
- State & Fed, then take higher of the two,
- Pay periods, rest, meals, lodging, uniforms, etc.
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What is Fed Insurance Contributions Act (FICA)?
- Tax on EEs and ERs ,
- Social Security & Medicare.
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What is Fed Unemployment Tax Act (FUTA)?
- Tax on ERs used to pay state and Fed unemployment program.
- SUTA used to pay state unemployment benefits.
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What is Civil Rights Act of 1964?
Establishes Equal Empl Opportunity, forbiding discrimination re: hiring, firing, compensating, based on race, color, religion, gender, or natl origin.
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What are Executive Orders?
If ER not covered by Civ Rights Act, has a contract with US Govt. Fed govt has banned discrimination on fed contracts based on race, color, religion, gender, or natl origin.
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What is Age Discrimination in Employment Act of 1967?
Prohibits ERs from disctriminating based on age. Provides protection for all workers over 40. ERs must keep records.
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What is Fed Personal Responsibility and Work Opportunity Reconciliation Act of 1996?
All states must establish new-hire reporting programs. Name, address, SS #.
Helps in enforcement of child support. Reduces fraud in unempl, workers comp.
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What is Immigration Reform & Control Act of 1986?
Bars ERs from hiring unauthorized aliens. ERs must file I-9 form on aliens hired.
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What is Family and Medical Leave Act of 1993?
- Requires ERs to grant workers unpaid leave for family medical emergency for as many as 12 weeks.
- ERs can exempt:
- highest 10% earners
- those who haven't worked a year.
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What is Employee Retirement Income Security Act (ERISA) of 1974?
- Iff Co, has a pension fund, all EEs over 21 who have worked for 1 year must have pension.
- Vesting - right to share in retirement fund even if terminated before retirement age. Once vested, EE has right to receive pension even if not working for firm at that time.
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What are Workers Compensation Laws?
- Protects EEs and dependents against losses due to work-relate injury, illness or death.
- Rate variable depending on exposure of EE. Office worker less than machine worker.
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What is Payroll Register?
Multicolumn form used to assemble and summarize data at end of each payroll period. Provides detailed listing of Co's complete payroll for that period.
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What is EE Earnings Record?
- Provides complete info about accumulated earnings of each EE.
- ERs use EE earnings record to prepare Form W-2, Wage and Tax Statement.
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What is Social Security?
- Benefits paid to retired workers.
- EE and ER must contribute to taxes while employed.
- Aka: OASDI.
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What is Medicare?
- Medical health insurance for retired workers.
- EE and ER must contribute while working.
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What are Federal Income Taxes?
Taxes withheld by ER based on %age of gross pay.
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What is the Americans with Disabilities Act of 1990 (ADA)?
- Prohibits ERs with ≥ 15 EEs from discriminating against qualified persons with disabilities because of their disability.
- Accommodations for disabled must be provided.
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What is the Walsh-Healey Public Contracts Act of 1936?
Provides minimum wage for all laborers on US govt contracts ≥ $10k.
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What about ER drug testing of new EEs?
- ERs can consult state laws.
- Can be used in limited situations.
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New hire Reporting
- Successful applicant notified of starting date, time, where to report. Hiring notice is sent to Payroll Dept to add him to payroll.
- Info is pay rate, SS#, nr of WH on W-4 .
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What is Workers Compensation Insurance?
Insurance paid to workers injured, ill, or die on the job.
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What is Temporary Disability Insurance (TDI)?
- Provides for workers in case of illness or pregnancy outside of work.
- Gives up to 26 weeks.
- FOr pregnancy, 6 weeks, but can add another 6 weeks with FMLA.
- You get a %age of salary, and ERs can supplement with vacation, sick leave, etc.
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HR pre-hire questions?
- Personal info,
- Educational background,
- Employment experience,
- Type of work sought,
- References.
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Not allowed pre-hire questions:
- Civil rights laws re:
- race, color, religion, gender, natl origin, or age.
- (Are allowed if are bona fide occupational qualifications.)
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Not allowed Testing of pre-hires:
- Aptitude tests,
- Psychological tests,
- Allowed to ask for age, but must then include stmt that ADEA prohibits age discrimination.
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HR Investigative Consumer Report
- Contains info about character, reputation, mode of living.
- ER must notify in writing that this is being sought.
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HR Application Form
- Personal info,
- Education background,
- Work experience,
- Type of ee desired,
- References.
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HR Hiring Notice
- Personal info,
- Start date,
- Pay rate,
- Nr of withholding allowances on W-4.
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Payroll Register
- Contains info on all EEs pay rates, gross pay, deductions, net pay for pay period and YTD.
- Used for:
- General Journal entries,
- to prove satisfaction of FLSA.
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What is EE Earnings Register?
- Payroll info on each EE.
- Info for each pay period and YTD.
- Used to prepare W-2.
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Form W-2
Amount of wages paid to each worker. ER must provide to EE at end of year.
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