Page 1 - TPM Newsletter JAN 2020

ASSOCIATION NEWS January 2020

Over 100 Years of Continuous Service to the Timber & Wood Products Industry

USDOL - Final Rule Clarifi ca on on Off ering Perks

Announced on December 12, 2019, the new rule marks the
WHAT’S INSIDE? fi rst signifi cant update to the regula ons governing regular rate
Wage Statements Due by January 31 1 requirements under the Fair Labor Standards Act (FLSA) in over 50
USDOL - Final Rule Clarifi ca on on Off ering Perks 1 years. Those requirements defi ne what forms of payment employers
From the President 2 include and exclude in the FLSA’s “ me and one-half” calcula on
Introducing the SECURE ACT 2 when determining over me rates.
IRS Issues 2020 Standard Mileage Rates 3
The previous regulatory landscape le employers uncertain about the
New Form W-4 3
role that perks and benefi ts play when calcula ng the regular rate of
OSHA - Amputa ons in Manufacturing Industries 3
pay. The new rule clarifi es which perks and benefi ts must be included in
OSHA - Occupa onal Fatali es in 2018 3
the regular rate of pay, as well as which perks and benefi ts an employer
WA - State and Federal Changes to Over me 4 may provide without including them in the regular rate of pay.
WA - Paid Family & Medical Leave 4
OR - Accommoda ons - Pregnancy Related Condi ons 5 Specifi cally, the fi nal rule clarifi es that employers may off er the
following perks and benefi ts to employees without risk of addi onal
OR - Employers Liable for Missed Meal Breaks 5
over me liability:
ID - Increase in Fringe Benefi ts 5
Fatal Facts 6 V the cost of providing certain parking benefi ts, wellness programs,
5-Minute Safety Talk: Scissor Li - Inspec on Checklist 7 onsite specialist treatment, gym access and fi tness classes,
Featured Member: Janicki Logging & Construc on 8 employee discounts on retail goods and services, certain tui on
Frontline: FILES: What to Keep - What to Toss 10 benefi ts (whether paid to an employee, an educa on provider, or
Counsel’s Corner: Noncompe on Agreements 12 a student-loan program), and adop on assistance;
Legal Briefi ng: Wheeler v. Home Depot U.S.A. 14 V payments for unused paid leave, including paid sick leave or paid
Healthy Mail: New Goals for the New Year 15 me off ;
TPM Scholarship Program 16 V payments of certain penal es required under state and local
scheduling laws;
V reimbursed expenses including cellphone plans, creden aling
Wage Statements Due by January 31 exam fees, organiza on membership dues, and travel, even if
The Internal Revenue Service reminds payroll not incurred “solely” for the employer’s benefi t; and clarifi es
professionals that wage statements and that reimbursements that do not exceed the maximum travel
independent contractor forms s ll have a reimbursement under the Federal Travel Regula on System or the
January 31 fi ling deadline. op onal IRS substan a on amounts for travel expenses are per se
“reasonable payments”;
These include:
V certain sign-on bonuses and certain longevity bonuses;
V Form W-2, Wage and Tax Statement
V the cost of offi ce coff ee and snacks to employees as gi s;
V Form W-3, Transmi al of Wage and Tax
Statements V discre onary bonuses, by clarifying that the label given a bonus
V Certain Forms 1099-MISC, Miscellaneous does not determine whether it is discre onary and providing
Income addi onal examples and;
V contribu ons to benefi t plans for accident, unemployment,
Before the Protec ng Americans from Tax Hikes
(PATH) Act, employers generally had a longer legal services, or other events that could cause future fi nancial
period of me to fi le these forms. But the hardship or expense.
2015 law made a permanent requirement for The fi nal rule also includes addi onal clarifi ca on about other forms of
employers to fi le their copies of Form W-2, Wage compensa on, including payment for meal periods and “call back” pay.
and Tax Statement, and Form W-3, Transmi al of
Wage and Tax Statements, with the Social Security More informa on about the fi nal rule, including FAQs and Fact Sheet,
Administra on by January 31. is available at h ps://www.dol.gov/agencies/whd/over me/2019-regular-rate.

Timber Products Manufacturers Associa on
Human Resources V Safety V A orney Services V Employee Benefi ts V Educa on & Training