The materials in our Resources section are for informational purposes only, without any representation that they are accurate or complete. These publications do not constitute legal advice and do not create an attorney-client relationship between the reader and any other person, nor are they an offer to create such a relationship. These publications are current as of the date written, but laws change over time and vary from state to state. As a result, the information presented here may not be timely and/or appropriate for any state not specifically addressed in a publication. Consult an attorney if you have questions regarding the content of any publication.

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Posted on January 19, 2021

Just because you want to treat a worker as a contractor and you have an independent contractor agreement, it doesn’t mean that the US Department of Labor (the “DOL”) will agree with you. A worker you consider to be an independent contractor may actually be an employee, subject to minimum wage and overtime requirements under the Fair Labor Standards Act. The DOL recently issued guidance, due to go into effect on March 8, clarifying the DOL’s independent contractor test under the FLSA. Read more in this article

Posted on January 19, 2021

Under federal law, employers are required to display notices and posters in the workplace advising employees of their rights.  What is a “workplace” when some or all of your employees are remote?  Should you send notices out via e-mail, or post them on a shared document drive, or in the breakroom no one has used since March 2020?  Read this article to learn more about the US Department of Labor’s (“DOL”) recent guidance on legally-compliant electronic postings.

Posted on January 15, 2021

Nonprofit employers may provide educational assistance programs to their employees as a benefit, to cover certain qualifying education expenses.  The CARES Act temporarily expanded the definition of “educational assistance” to include qualified student loans.  This expansion has been extended by the to include student loans through December 31, 2025.  Find out more in this article about the expansion of educational assistance programs.

Posted on January 13, 2021

 

On December 31, 2020, the Wage and Hour Division of the Department of Labor (“DOL”) updated its Family First Coronavirus Response Act (“FFCRA”) guidance. The update follows the Consolidated Appropriation Act of 2021 (the “Act”) which was signed into law on December 27, 2020. The Act extended the FFCRA tax credit through March 31, 2021 if an employer voluntarily makes paid sick and family leave available to its employees from December 31, 2020 through March 31, 2021. The new Questions and Answers issued by the DOL clarify that:

  • An employer is required to compensate employees for any FFCRA leave taken prior to December 31, 2020.
  • An employer is not required to provide FFCRA leave after December 31, 2020, even if all available FFCRA leave was not exhausted in 2020.
  • An employer may decide to provide such leave after December 31, 2020, and receive employer tax credits for paid sick leave and expanded family leave voluntarily provided to employees until March 31, 2021.

If you have questions about the FFCRA, please contact your PBPA attorney.

Posted on January 13, 2021

The Small Business Administration (“SBA”) and the US Department of Treasury reopened the Paycheck Protection Program (“PPP”) Loan Application portal this week to accept applications from borrowers that are applying for their first PPP loan, for modifications to their existing PPP loan, or for a second PPP loan. Only community financial institutions will be able to make PPP loans initially, and all participating lenders will be able to lend shortly thereafter. This article summarizes the SBA’s latest guidance on applying for a “first draw” or “second draw” PPP loan, including what is considered a “first draw” versus a “second draw” and the requirements for a “second draw” loan.

Posted on January 12, 2021

Start the year off right by submitting IRS filings, completing local renewals and sending out donor acknowledgements on time.  This Article includes a checklist of common items that most Georgia nonprofits should have on their legal maintenance “to do” list for January, including W-2s, donor acknowledgements, and Georgia Secretary of State corporate renewals.

 

Posted on January 12, 2021

If your nonprofit hired contract workers prior to 2020, you reported their total earnings to the Internal Revenue Service (“IRS”) in a Form 1099-MISC.  The IRS has introduced the Form 1099-NEC for the 2020 tax year, for reporting independent contractor income.  If your nonprofit hired a contract worker (including independent contractors, gig workers, or self-employed individuals) and paid that individual more than $600 in 2020, you must report their earnings in a Form 1099-NEC by February 1, 2021.  Read this article for more information about when to use a the Form 1099-NEC versus the Form-1099 MISC.

The IRS is even hosting awareness meetings January 12th and 14th for tax-exempt organizations to get familiar with the Form 1099-NEC.  Click here for information on dates, times and direct links to the IRS’ Zoom meetings this week.

Posted on January 7, 2021

The Consolidated Appropriations Act of 2021 (“CAA”), which was enacted on December 27, 2020, includes a wide variety of new programs and changes to existing law. This article covers many of the important programs and changes applicable to small, community-based §501(c)(3) nonprofit organizations, including the Paycheck Protection Program, Employee Retention Credits, Shuttered Venue Operator Grants, Low Income Housing Tax Credits and Employer Paid Student Loans.

The CAA also includes provisions addressing unemployment benefits and paid leave under the Families First Coronavirus Response Act (“FFCRA”). With regard to unemployment, the new law extends the Pandemic Relief Unemployment Compensation program to provide an additional 13 weeks of benefits to those who exhaust state benefits and adds a federal benefit of up to $300 for up to 10 weeks. It also extends unemployment eligibility to the self-employed, temporary workers and independent contractors. The Georgia Department of Labor is working to implement these new rules and issued this updated notice on its website on December 28, 2020. In addition to addressing unemployment, the new law addresses paid leave under the FFCRA. The mandatory leave provisions under the FFCRA, which required up to 80 hours of paid sick leave and up to 12 weeks of partially-paid family leave, expired on December 31, 2020. Employers are no longer required to provide these leaves.

However, the new law still provides for a tax credit for employers who voluntarily chose to provide these leaves to employees through March 31, 2021.

Posted on December 23, 2020

The COVID-19 vaccine is currently only available to some individuals.  What will you do when it is available to your employees?  Should you require vaccines for your employees?  Can you mandate them?  What are the risks associated with not requiring vaccinations?  There are currently more questions than answers, but this article provides a good starting point as you consider what your organization may do as the COVID-19 vaccination becomes more readily available.

Posted on December 21, 2020

“Comp Time” is a popular practice among some nonprofit employers.  An employee who works extra hours gets paid time off instead of overtime pay.  In this episode of the PBPA podcast, Marquetta Bryan speaks to us about the practices of “comp time” as well as “flex time.”  If your nonprofit provides comp time options to employees, either regularly or just occasionally, then you definitely need to listen to this episode with important information about the use of comp time by nonprofits in Georgia.

Listen to the podcast here

Episode 10 Transcript – Is Comp Time a Legal Practice in Georgia