Page 1 - TPM Newsletter JAN 2020
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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
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