Compensation and Benefits

New and Updated

• Type:

  Letters and Forms

  IRS Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

  As mandated by the Internal Revenue Service, every employer that, for a calendar quarter of the current or preceding calendar year, paid at least $1,500 in wages or employed at least one employee during some part of a day in any 20 or more different weeks must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, on an annual basis.

• Type:

  Employment Law Guide

  Health Care Continuation (COBRA): Georgia

  Georgia law requires covered employers to provide eligible employees and dependents the option of continuing health care coverage under certain circumstances. This guide helps HR professionals understand requirements related to continued health care coverage and conversion coverage.

• Type:

  Employment Law Guide

  Health Care Continuation (COBRA): California

  California law requires covered employers to provide eligible employees and dependents the option of continuing health care coverage under certain circumstances. This guide helps HR professionals understand requirements related to continued health care coverage and conversion coverage.

• Type:

  Employment Law Guide

  Health Care Continuation (COBRA): Kansas

  Kansas law requires covered employers to provide eligible employees and dependents the option of continuing health care coverage under certain circumstances. This guide helps HR professionals understand requirements related to continued health care coverage and conversion coverage.

• Type:

  Employment Law Guide

  Health Care Continuation (COBRA): New York

  New York law requires covered employers to provide eligible employees and dependents the option of continuing health care coverage under certain circumstances. This guide helps HR professionals understand requirements related to continued health care coverage and conversion coverage.

• Type:

  Employment Law Guide

  Health Care Continuation (COBRA): Alaska

  Alaska does not have a state health care continuation law applicable to private employers.

• Type:

  Employment Law Guide

  Employer-Sponsored Charitable and Social Events: Federal

  This guide helps HR professionals understand how to minimize the risk of liability from holiday parties, charity benefits and other employer-sponsored functions. It highlights several areas of risk, including wage and hour claims by nonexempt employees, sexual harassment claims, alcohol-related incidents, and more. Employer-Sponsored Charitable and Social Events addresses federal requirements only and does not include state or local guides.

• Type:

  FAQs

  Are flexible spending accounts (FSAs) subject to the Consolidated Omnibus Budget Reconciliation Act (COBRA)?

• Type:

  FAQs

  If an employee resigns voluntarily, can he or she then claim unemployment benefits?

• Type:

  FAQs

  May an employer freeze a pension plan?