HR TERMS COPY - deck_15607705 Flashcards
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1099 Form
Tax documents used to report payments made to non-employees (i.e., independent contractors, freelancers, or sole proprietors). A copy must be provided to the Internal Revenue Service (IRS) and the payee, who must then report that income when they do their own taxes. This way, the IRS knows if there’s a discrepancy between the reported income on a tax return and the total income a person actually received.
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401(k) Plan
An employer-sponsored retirement plan that allows employees to defer taxes as they save for retirement by placing before-tax dollars directly into an investment account. Employers also contribute to the plan tax-free, for instance by matching contribution.
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ACA - The Affordable Care Act
Known as “Obamacare, is a comprehensive reform law, enacted in 2010, that increases health insurance coverage for the uninsured and implements reforms to the health insurance market. It ensures that Americans have access to affordable health care.
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Accommodation at Work
An adjustment to a job or work environment that makes it possible for an individual with a disability to perform their job duties.
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ADA - The Americans with Disabilities Act
A Federal law that prohibits discrimination against someone with a disability, defined as “a physical or mental” impairment - does not include substance abuse. ADA requires employers to make reasonable accommodations for employees with disabilities.
Applies to businesses with 15+ EEs
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ADEA - The Age Discrimination in Employment Act
An employer must have at least 20 workers to be covered by this law.
The law forbids age discrimination when it comes to any aspect of employment, including hiring, firing, pay, job assignments, promotions, layoff, training, fringe benefits, and any other term or condition of employment. It makes it illegal to terminate a job for those over 40 based solely on their age.
Exceptions to the ADEA: The age limitation must be necessary for the worker to perform the job functions adequately.
AVOID - Questions regarding marital status, pregnancy, future childbearing plans, ability to reproduce and number of age and children. Questions concerning spouse, or spouse’s employment, salary, arrangements, or dependents. What kind of childcare arrangements have you made?
AVOID - Questions regarding marital status, pregnancy, future childbearing plans, ability to reproduce and number of age and children. Questions concerning spouse, or spouse’s employment, salary, arrangements, or dependents. What kind of childcare arrangements have you made?
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Applicant Accommodation
Employers are required, throughout the application process, to provide accommodations to qualified individuals with a disability.
According to the EEOC, accommodations must be made as long as they do “not cause the employer significant difficulty or expense.
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BFOQ - bona fide occupational qualification
The law allows for necessary employment discrimination based on sex, religion, or national origin if the particular business’s operations or the job position’s duties justify it.
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COBRA - Consolidated Omnibus Budget Reconciliation Act
Federal law that requires Employers with at least 20 employees are required to offer continued health insurance coverage to terminated employees and their beneficiaries. The coverage may continue for the following cases: termination of employment, change in working hours, change in dependent status or age limitation, separation, divorce, or death.
The individuals receiving coverage through COBRA may be required to pay the full cost, plus an additional 2% administrative fee. According to the Department of Labor, most individuals who qualify for COBRA have 60 days to enroll and can keep their coverage for 18–36 months.
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Inpatient and outpatient hospital care, * Physician care, * Surgery and other major medical benefits, * Prescription drugs, and * Dental and vision care. Life insurance and disability benefits are not considered “medical care.” COBRA does not cover plans that provide only life insurance or disability benefits.
> Employers are required to notify employees of their rights and eligibility for COBRA coverage. In most cases, the employer is also required to notify the group health plan providing coverage. The group health plan is then responsible for providing individuals with notifications about their eligibility and the duration of coverage.
This resource states that COBRA continues group health coverage for “covered employees, former employees, spouses, former spouses, and dependent children when group health coverage would otherwise be lost due to certain events.”
Inpatient and outpatient hospital care, * Physician care, * Surgery and other major medical benefits, * Prescription drugs, and * Dental and vision care. Life insurance and disability benefits are not considered “medical care.” COBRA does not cover plans that provide only life insurance or disability benefits.
Qualifying events to lose group health coverage: termination of the covered employee’s employment for any reason other than “gross misconduct” and reduction in the covered employee’s hours of employment. Qualifying events for a spouse or dependent child also include: the covered employee becomes entitled to Medicare; divorce or legal separation from the covered employee; or death of the covered employee.
COBRA generally applies to all private-sector group health plans maintained by employers that had at least 20 employees on more than 50% of their typical business days in the previous calendar year. It also applies to plans sponsored by state and local governments.
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COVID 19 - WA State COVID Regulations - check link for continued updates
https://www.lni.wa.gov/agency/outreach/coronavirus/requirements-and-guidance-for-preventing-covid-19
In response to the circumstances of the COVID-19 pandemic. Laws and guidelines were implemented with the goal of making workplaces safer for Americans. It is an employer’s responsibility to stay up to date on changing regulations during times of disruption and crisis.
If a worker develops signs or symptoms of COVID-19 at the workplace, send the person home or to seek medical care. (Similarly, consider asking customers and visitors who develop signs and/or symptoms of COVID-19 at the workplace to leave to avoid infecting others.)
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Discrimination
The unfair or prejudicial treatment of people and groups based on characteristics such as race, gender, age, or sexual orientation.
Employers must avoid discrimination throughout the hiring process. When posting jobs, interviewing, selecting candidates, making offers, and establishing the terms of employment, it is illegal to show preference or discriminate based on race, color, religion, sex (including gender identity, sexual orientation, and pregnancy), national origin, age (40 or older), disability, or genetic information. Employers must take care to avoid language that suggests they are favoring or discriminating against employees based on their identification within these categories.
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Disparate Impact
Disparate Impact refers to discrimination that is unintentional. The procedures are the same for everyone, but people in a protected class are negatively affected.
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E-Verify
https://www.e-verify.gov/about-e-verify/whats-new/new-form-i-9-now-includes-alternative-procedure-for-e-verify-employers-to
E-Verify is a system run by the U.S. Department of Homeland Security (DHS) that serves as an I-9 employment eligibility verification platform. E-Verify ensures the information listed on a new employee’s I-9 is accurate and aligns with available records from the DHS and Social Security Administration. E-Verify is not required in WA state but are required in some states but not all.
E-Verify must be completed by 3rd business days of the date of hire of their employee
> E-Verify cases are created using the Information on I-9
Cases are then compared to records available to Federal and State governments to confirm employment eligibility
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E-Verify
https://www.e-verify.gov/about-e-verify/whats-new/new-form-i-9-now-includes-alternative-procedure-for-e-verify-employers-to
E-Verify is a system run by the U.S. Department of Homeland Security (DHS) that serves as an I-9 employment eligibility verification platform. **E-Verify ensures the information listed on a new employee’s I-9 is accurate and aligns with available records from the DHS and Social Security Administration. ** E-Verify is required in some states but not all.
E-Verify must be completed by 3rd business days of the date of hire of their employee
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EEO - Equal Employment Opportunity
A policy statement that equal opportunity in employment, promotion, training, and other personnel actions is applicable to all individuals, and that the employer does not discriminate based on race, color, religion, sex (including pregnancy, gender identity, and sexual orientation), national origin, disability, age (age 40 or older), or genetic information.
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EEO-1 Reporting
A mandatory annual data collection that requires all private sector employers with 100 or more employees, and federal contractors with 50 or more employees meeting certain criteria, to submit workforce demographic data, including data by job category and sex and race or ethnicity to the EEOC.
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EEOC - Equal Employment Opportunity Commission
Federal Agency that enforces the laws that make it illegal to discriminate against a job applicant or an employee because of the person’s race, color, religion, sex (including pregnancy and related conditions, gender identity, and sexual orientation), national origin, age (40 or older), disability or genetic information.
Collects workforce data from employers with more than 100 employees (lower thresholds apply to federal contractors). The EEO-1 Report is a compliance survey report that is mandated by federal statute and regulations and that requires CC employment data to be categorized by race/ethnicity, gender, and job category. (A sample copy of the EEO-1 form and instructions is available at U.S. Equal Employment Opportunity Commission EEO-1 form.)
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Employee Relations
https://www.bamboohr.com/resources/hr-glossary/employee-relations
Employee relations are important because they form the foundation of trust between an organization and its employees. When workers feel respected by their supervisors and colleagues for their contributions to the organization’s success, they tend to reciprocate this respect with hard work and loyalty towards the company.
Refers to how an organization manages and maintains relationships between its employees and the employer. Developing, maintaining, and improving the relationship by effectively and proactively communicating with employees, processing grievances/disputes, etc.
Primary focus within an HR department is to prevent and resolve any conflicts between employees, management and staff.
BASIC CONCEPTS
1. Fairness and consistency in the treatment of employees
2. Effective communication between leadership and employees
3. Documentation of employment actions
Understand the nature of the conflict. …
Encourage employees to work it out themselves. …
Nip it in the bud quickly. …
Listen to both sides. …
Determine the real issue - may include investigation
Consult your employee handbook. …
Find a solution. …
Write it up.
Can include issues regarding pay, work hours, dress code, benefits packages, job security, working conditions, promotion opportunities, and workplace diversity. Employee relations may also involve internal human resources issues such as sexual harassment complaints or wrongful termination claims.
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EPA - Equal Pay Act
Requires that men and women in the same workplace be given equal pay for equal work. The jobs need not be identical, but they must be substantially equal. Job content (not job titles) determines whether jobs are substantially equal.
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Protects individuals of all sexes. All forms of compensation are covered, including salary, overtime pay, bonuses, life insurance, vacation and holiday pay, cleaning or gasoline allowances, hotel accommodations, reimbursement for travel expenses, and benefits.
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ERISA - Employment Retirement Income Security Act
A federal law that protects retirement savings from mismanagement and abuse.
Include employer-sponsored retirement plans, such as 401(k)s, pensions, deferred compensation plans, and profit-sharing plans. ERISA also covers certain non-retirement plans like HMOs, FSAs, disability insurance, and life insurance.
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FCA - Washington Family Care Act
https://www.lni.wa.gov/workers-rights/leave/family-care-act
Allows employees to use their paid leave to take time off from work to care for a family member with a serious health condition or to care for the employee’s child who requires medical treatment or supervision.
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FLSA - The Fair Labor Standards Act - poster
Establishes Federal minimum wage (can vary by state), overtime pay, recordkeeping, and child labor standards affecting full-time and part-time workers in the private sector and in Federal, State, and local governments.
FLSA also requires employers to maintain proper records of employee time and payment. Additionally, FLSA stipulates which activities must be paid for — employees must be paid for time that the employer controls.
TIME TRACKING:
Learn more about how FLSA affects legal time-tracking requirements in our chapter, Time Trang and Time Off
https://www.bamboohr.com/hr-101-guide/chapter-7-time-tracking
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FMLA - Family and Medical Leave Act - Poster
Qualify for paid leave as long as you worked a minimum of 1,250 hours in the past 12 months.
Provides certain employees up to 12 weeks of unpaid leave in circumstances where employees undergo childbirth; adopt a child; need to care for a seriously ill child, parent, or spouse; or become seriously ill themselves. This unpaid time is commonly called family leave*. Leave may be approved either on a continuous basis or an intermittent basis.
The act requires employers to guarantee that employees are permitted to return to the same or a comparable job. Washington workers can qualify for paid leave as long as you worked a minimum of 1,250 hours in the past 12 months.
What it says: Summarizes the major provisions of the federal leave law and tells employees how to file a complaint.
Who must post: Public agencies (including federal, state and local employers), public and private elementary and secondary schools, and private employers with 50 or more employees.
Who enforces: U.S. Department of Labor — Employment Standards Administration
Posting instructions: Display where all employees and applicants can see it. Note: You must display the poster at every business location, even if there are no eligible employees at that location. Also, if a significant portion of your workforce is not proficient in English, you must provide the poster in a language the employees speak.
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HIPAA - Health Insurance Portability and Accountability
A Federal law to protect sensitive patient health information from being disclosed without the patient’s consent or knowledge.
The categories include names, email addresses, fax numbers, phone numbers, addresses, account numbers, health records and much more.
Penalties are extremely high for lost or stolen if information.
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I-9
https://www.uscis.gov/i-9
I-9 Form helps employers verify whether newly hired and re-hired employees are legally authorized to work in the United States. This form must be completed within three business days of the first day an employee begins to work for pay.
Must terminate employment if not able to present acceptable identification documents by th end of three buiness days.
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L&I - Benefits
Depending the severity of the injury, you may be entitled to the following:
* Wage Replacement
* Loss of Earning Power Benefits
* Prescription Medications
* Medical Benefits
* Travel Reimbursements
* Property Reimbursement
* Permanent Partial Disability (PPD)
* Pensions – Permanent Total Disability
* Structured Settlement
* Survivor Benefits
* Vocational Rehabilitation (Job retraining)
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L&I - Labor and Industries
A government agency in Washington State that handles workers’ compensation claims and provides medical benefits and limited wage-replacement coverage to workers who are injured or develop certain occupational illnesses at work.
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LOA - Leave of Absence
https://www.bamboohr.com/resources/hr-glossary/leave-of-absence
A period of time which employees can spend away from their normal scheduled work without jeopardizing their job standing. To qualify, employee must have worked 1,250 hours during the 12-month period precedin the leave.
Nearly every worker could qualify for Paid Leave if they worked a minimum of 820 hours (about 16 hours a week) in Washington during their qualifying period.
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LTD - Long-term Disability
https://www.hca.wa.gov/pebb-benefits-admins/pebb-benefits/long-term-disability
Is an insurance plan that often works in tandem with short-term disability to provide income for long-term illnesses and injuries. Once short-term disability benefits are exhausted, a long-term disability policy continues to provide the employee with some income until they can return to work.
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MFLA - Military Family Leave Act - WA
https://www.dol.gov/sites/dolgov/files/WHD/legacy/files/FMLA_Military_Guide_ENGLISH.pdf
An employee whose spouse has received an impending call to active duty during a period of military conflict may take up to 15 days of job-protected leave from work. Their spouse must be a member of the armed forces or National Guard, to be eligible. This leave also applies to reservists who have been called to active duty.
To qualify:
* Employees must work an average of 20 or more hours per week.
* Leave must be taken prior to or during deployment.
* Employees can use any combination of accrued paid time off, or unpaid leave.
* Employees must notify their employer within five business days of receiving notice of deployment.
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Minimum Wage - WA
REDO:
The lowest hourly rate of pay that an employer can pay to an employee per hour of work.
Federal minimum wage is $7.25. The minimum wage for employees who receive tips is $2.13 per hour. The amount of tips plus the $2.13 must reach at least $7.25 per hour.
The lowest amount an employer can pay an hourly employee. The WA’s minimum wage for 2024 will increase to $16.28 per hour.
State takes precedence if it pays more.
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New Hire Packet
12 Items To Include In Your Onboarding Paperwork
Offer Letter. Job offer letters are a brief overview of the position and company. …
* Job Description. …
* Form I-9 & W4. …
* State Tax Forms. …
* Employee Handbook. …
* Benefit Declaration Forms. …
* Direct Deposit Forms. …
* Tax Credit Questionnaire.
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NHO - New Hire Orientation
New hire orientation typically occurs on the first day at a new job, providing an employee with the basic organizational information they need to navigate their new team, department, and role within the company.
Effective new hire orientation:
> Communicates company policies and expectations
Handles essential paperwork
Answers any questions or concerns that come up
Prepare new hires to transition into their new roles
Experts recommend creating a standardized, company-wide process for new hire orientation. Not only does this ensure all new hires receive a consistent experience, but it helps take strain off of managers and training personnel, allowing them to remain productive in their day-to-day work while still getting a new employee started.
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NLRA - National Labor Relations Act
Federal law that grants employees the right to form or join unions; engage in protected, concerted activities to address or improve working conditions; or refrain from engaging in these activities.
It is illegal for a union or for the union that represents you in bargaining with your employer to: Threaten you that you will lose your job unless you support the union. Refuse to process a grievance because you have criticized union officials or because you are not a member of the union.
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Onboarding
The process in which new hires are integrated into an organization. It includes not only an initial new-hire orientation process, but an ongoing introduction to an organization’s structure, culture, vision, mission and values. Onboarding can last weeks and even up to a year.
Four phases of Onboarding:
* Phase 1: Pre-Onboarding.
* Phase 2: Onboarding and Welcoming New Employees.
* Phase 3: Training.
* Phase 4: Transition to New Role.
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Onboarding
Onboarding is a crucial part of the beginning of employee’s career and sets the tone for the Organization. Employee onboarding is a series of events and training (including New Hire Orientation) that helps new hires progress into successful employees. It’s more job- and department-specific.
A successful Onboarding process can take last 3 to 6 months or even longer.
RESOURCES: Preboarding Checklist > Orientation Checklist > Training and Development Checklist
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OSHA - Occupational Safety and Health Administration - Posters Fed & State
A Federal agency committed to ensure safe and healthful working conditions for workers by setting and enforcing standards and by providing training, outreach, education and assistance.
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OSHA also provides information, training and assistance to employers and workers. The agency’s goal is to promote health and reduce accidents, injury, and death in the workplace.
- Hazard Communication Standard. …
- Emergency Action Plan Standard. …
- Fire Safety. …
- Exit Routes. …
- Walking/Working Surfaces. …
- Medical and First Aid.
Actions to take to create a safe and healthy workplace for their EEs
* Developing and enforce standards
* Maintaining records and product reports for job related injuries and illnesses
* Provide training
* file a complaint and not be retaliated and OSHA has the right to conduct inspections
* EMPLOYERS MUST POST ANY CITATIONS
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Overtime
Pay at 1.5 times the base rate that must be paid to hourly workers who work more than 40 hours in one week.
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Performance Review
A performance review is an evaluation to assess an employee’s performance.
The review addresses the employee’s goals, strengths, areas for growth and general progress.
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PFML - Paid Family and Medical Leave (WPFML) - Poster
It allows most employees to receive up to 12 weeks of paid leave for bonding with a newborn or adopted child or employee’s serious health condition or health condition of a qualifying family member. At this time there is no requirement for an employer to continue health insurance while on PFML. Pay is a percentage of the employee’s gross wages per week. Fed income tax but not SS, Medicare or Fed UE tax
1) Medical leave - Qualify because of a major surgery, during pregnancy, to receive treatment for a chronic health condition and to receive inpatient treatment for substance abuse or mental health. The amount of paid leave you can take is determined by your medical provider (up to 12 weeks a year).
2) Family leave (includes bonding leave and military family leave) - You may use family leave to care for:
* Spouses and domestic partners
* Children (biological, adopted, foster or stepchild)
* Parents and legal guardians (or spouse’s parents)
* Siblings
* Grandchildren
* Grandparents (or spouse’s grandparents)
* Son-in-law and daughter-in-law
* Someone who has an expectation to rely on you for care—whether you live together or not.
We may require documentation about your relationship to the person or certification of their medical need.
**To be eligible, you must have worked 820 hours in your qualifying period.
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The use of FMLA does not reduce your allowed Paid Family and Medical Leave benefit, so it is possible to use both types of leave. It is important to note that Paid Family and Medical Leave and FMLA can usually run concurrently too, since many Paid Family and Medical Leave events also qualify for FMLA. Up to 16 weeks of leave when family and medical leave are used in combination (e.g., birth parent pregnancy and parental leave).
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POSTINGS - FEDERAL & STATE
Post them where they can easily be seen and read by employees and keep them in good condition. Areas where you might consider posting the posters include the employee break room, employee bulletin board, or the area where time cards are kept. The inside of a closet door or an area where employees have limited access would not be good choices.
APPLICANTS = FMLA, EEO, and EPPA posters
WA STATE REQUIRED POSTINGS
* Discrimination Notice
* Domestic Violence Resources
* EEOC Know Your Rights: Workplace Discrimination is Illegal
* Fair Labor Standards Act (FLSA) - Federal Minimum Wage
* Paid Family and Medical Leave
* Self-Insured Workers’ Compensation
* Unemployment Insurance
* Washington OSHA - Safety and Health Protection
* Workers’ Compensation
* Your Rights as a Worker (Summary of Workplace Rights) - Includes Paid Sick Leave & Family Leave Act
Seattle
Labor Standards Ordinances (includes Minimum Wage, Wage Theft, Fair Chance, and Paid Sick on one combination poster)
Tacoma
Paid Sick Leave
Minimum Wage
*Industry, Contractor Status or Other Factor County and City Requirements
Seattle
Secure Scheduling (Retail and Food Service)
FEDERAL REQUIRED POSTINGS
* EEOC Know Your Rights: Workplace Discrimination is Illegal
* Employee Polygraph Protection Act
* Fair Labor Standards Act (FLSA) - Federal Minimum Wage
* Family and Medical Leave Act (FMLA)
* OSHA - The Occupational Safety and Health Act - 8.5” x 14”
* The Uniformed Services Employment and Re-Employment Rights Act (USERRA)
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Social Security (mandatory Benefit)
Income and Health care for retirees but also:
> Permanent disability benefits
> Survivor benefits of a deceased worker or retiree
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SOCIAL SECURITY TAX - you pay
> Payroll tax
> Medicare tax
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STD - WA Short-term disability insurance - WA
www.paidleave.wa.gov/estimate-your-weekly-pay
Pays your employees a percentage of their salary if they are unable to work for a short period of time due to sickness or off the job injury.
You may receive up to 90 percent of your average weekly wage, depending on your income. A calculator to estimate your benefit payment is available at www.paidleave.wa.gov/estimate-your-weekly-pay
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Union
Workers who organize a united group, usually related to the kind of work they do, to collectively bargain and negotiate on behalf of the workers for better work conditions, pay or benefit increases, etc.
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USERRA - Uniformed Services Employment and Re-employment Rights Act - poster
Federal law that protects military service members and veterans from employment discrimination on the basis of their service, and allows them to regain their civilian jobs following a period of uniformed service.
Fed Poster
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Vaccination Programs and Mandates
Employer involvement in their employees’ vaccination status is an evolving concept. Many organizations choose to incentivize, rather than require, their employees to get vaccinated for COVID-19. Organizations offered monetary benefits to vaccinated employees. Part of the reason why most organizations have opted to incentivize employees is that they want to avoid lawsuits. Employers must balance these legal considerations with the welfare of their workforces, particularly if many employees choose not to get vaccinated for COVID-19 or refuse to disclose this information.
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W-2
A W-2, also called a Wage and Tax Statement, is used to report payments to traditional employees. Employers are required by the IRS to use W-2 forms to report earnings, withholdings, and other benefits paid to each employee during the previous tax year. Some of the details found on a W-2 include:
Total wages, tips, and salary paid
Retirement plan contributions
Total state and federal taxes withheld
Medicare and social security
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If you’re wondering whether to use a W-2 vs. 1099 form, consider whether you do any of the following for the individual providing services:
You control how the worker performs the job (i.e., where and when they work, equipment and methods used, etc.).
You control how and when the worker is paid.
You provide benefits, PTO, and the expectation of an indefinite term of employment.
If you do, they likely should be classified as an employee and you must use a W-2 to report their earnings.
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W-4
Employees must complete a W-4 form before receiving their first paycheck. This form determines how much an employer should withhold from the new employee’s paycheck for federal income tax withholding.
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The IRS states that organizations must withhold taxes as indicated on the W-4 “no later than the start of the first payroll period ending on or after the 30th day from the date that you received the revised Form W-4.
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WFCA - Washington’s Family Care Act
Allows workers to use their choice of any paid leave they have earned while caring for qualifying family members with a serious health condition, or to care for a child with a serious health condition.
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WFLA - Washington Family Leave Act
Allows workers to recover from a serious illness, care for a loved one, or take care of a new child. Washington state residents can take paid leave under these state laws: Washington Paid Family and Medical Leave Act.
