On Jan. 15, 2025, the Internal Revenue Service (IRS) issued guidance via Revenue Ruling 2025-4 (RR 2025-4) on the federal income and employment tax treatment of contributions and benefits paid in certain situations under a state paid family and medical leave program (SPFML), as well as the related reporting requirements. RR 2025-4 provides guidance to the District of Columbia and states that have mandatory paid family and medical leave programs, and for employees working in and employers operating in those states.

One of the most difficult aspects of being an employer is terminating an employee. At times, it's a necessary decision for the best interests of the business, but it requires special care. When faced with an employee termination, consider using a checklist, such as the one provided here, to help you manage the employee termination process.

Interviews are an important part of the hiring process, helping you gather job-related information that you typically can't find through resumes and applications alone. To be effective, interviewers should prepare and ask the right questions. Candidates for the same job should generally be asked the same set of core questions. Here are ten key inquiries to consider for your core interview questions, along with the reasons for asking them — and what to look for in responses.

Many new and/or expanded employment laws and regulations have been adopted over the last year, affecting the way employers hire, pay, treat and provide benefits to their employees. One of the trends among these changes is states and local jurisdictions requiring greater pay transparency. Here is a closer look at this trend.

Many employers consider being socially responsible as not only the right thing to do, but also as a way to help attract applicants, foster greater engagement and satisfaction among employees, promote teamwork, and generate good will in the community. 

The federal Fair Labor Standards Act (FLSA) requires employers to compensate non-exempt employees at least the minimum wage for each hour worked and pay them overtime (at 1.5 times the employee’s regular rate of pay) whenever they work more than 40 hours in a workweek. The amount employees should receive in pay cannot be determined accurately without knowing the number of hours worked. This can be especially tricky when the employee has waiting time or on-call time during the workweek. To help you navigate these situations, here’s a summary of the federal rules and guidance.