Employees & Volunteers

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Posted on February 24, 2021

The Employee Retention Credit (“ERC”) was established by the CARES Act last year to encourage eligible employers to keep employees on their payroll through the use of tax credits during the COVID-19 pandemic. On December 27, 2020, the Economic Aid Act (“EAA”) amended the ERC to make it a much more useful option for eligible small nonprofits. This article  covers the original ERC (under the CARES Act) and the expanded ERC (under the EAA), including explanations on which economic quarters your nonprofit might be eligible for the ERC, how to calculate your credit and recommended documentation to maintain a record.

Posted on February 15, 2021

 

In the Bostock case, the US Supreme Court affirmed that Title VII’s protection against sex discrimination also includes sexual orientation or gender identity (see this article). The Biden administration has issued an Executive Order on Preventing and Combating Discrimination on the Basis of Gender Identity or Sexual Orientation, Executive Order No. 13988, which reaffirms the Bostock Supreme Court decision, and extends its protections to all federal laws that prohibit discrimination based on sex, including laws addressing employment, housing, education, immigration and health care. Employers should review existing policies, protocols and training they provide to be sure they comply with these expanded non-discrimination requirements.

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 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 October 13, 2020

UPDATED JANUARY 20, 2021: The executive order discussed below has been rescinded.

New Executive Order 13950 was issued on October 7, 2020, that, among other things, instructs government contracting agencies to add provisions to government contracts prohibiting the use of any workplace training “that inculcates in its employees any form of race or sex stereotyping or any form of race or sex scapegoating.” In addition to prohibiting employment training that implicates race or sex stereotyping, “scapegoating” or “divisive concepts” like unconscious bias, the new order implements new notice and posting requirements; instructs the Office of Federal Contract Compliance Programs (“OFCCP”) to create a complaint hotline for violations of the order; and instructs the OFCCP to initiate a process for collecting employee training materials and related information used by contractors relating to diversity and inclusion efforts. Please see this article from Venable LLC explaining the Executive Order, and this article from Venable LLC which discusses the recent guidance issued by the OFCCP on implementing this Executive Order.

Despite the fact that portions of this Executive Order may violate First Amendment protections and be inconsistent with other existing laws and regulations, failure to comply with it could result in severe consequences for nonprofits that contract with or receive grants from the Federal government. Nonprofit organizations that are federal contractors, subcontractors or grant recipients should revisit any training they are providing in light of the requirements imposed by the Executive Order.

UPDATE ON January 19, 2020

Office of Federal Contracts Compliance Halts Enforcement of Executive Order on Combating Race and Sex Stereotyping

In response to the December 22, 2020 preliminary injunction of the U.S. District Court for the Northern District of California enjoining enforcement of Executive Order (“EO”) 13950, Combating Race and Sex Stereotyping, previously discussed here, the Office of Federal Contract Compliance Programs (“OFCCP”) issued a Notice Regarding Executive Order 13950, suspending both the enforcement of, and collection of information under, EO 13950. In that Notice, the OFCCP indicated that it will shut down the hotline, cease investigating allegations of noncompliance, refrain from posting any additional Requests for Information, and suspend enforcement of the contract clauses listed in Section 4(a) of the EO.

Posted on September 29, 2020

Yes, in certain situations employers must provide up to two hours of leave for employees to vote. Read this article to learn more about Georgia voting leave requirements and limitations.

Posted on September 11, 2020

Part II of a 2 Part Series on Employee Benefits

For nonprofit employers, the IRS provides several retirement plan choices organizations can offer employees to attract and retain the best talent. Each alternative has differing levels of employer involvement, administration, opportunities for employees to defer compensation, and costs. This webcast will explore the different retirement plan options available to help you determine the best plan for your organization. This is the second webcast in a series on benefits.

Speaker: Leah Singleton, Thompson Hine LLP

View the webcast

View Part I of the Series: Executive and Deferred Compensation for Your Nonprofit Leaders

Posted on August 28, 2020

A few weeks ago, PBPA published this alert on the Georgia COVID-19 Pandemic Business Safety Act (“Act”). The Act can provide protection from COVID-19 related claims from non-employees, if explicit warning language is posted at your business. Nonprofits should clearly post the following warning language at all sites of entry:
“Under Georgia law, there is no liability for an injury or death of an individual entering these premises if such injury or death results from the inherent risks of contracting COVID-19. You are assuming this risk by entering these premises.”
The Act specifies the size and font of the warning (at least 1 inch Arial font placed apart from any other text). A template with the Act’s warning language is provided here. Once your organization prints out the warning language, measure the font with a ruler to confirm it is at least 1 inch when printed (you may need to modify your paper size or printer settings to ensure the minimum 1 inch font).

Posted on August 13, 2020

Last Spring, the Families First Coronavirus Response Act (FFCRA) created new provisions for childcare leave. 5 months later, with schools opening up virtually and in-person, employers may once again be wondering how FFCRA leave might apply to their employees. In this episode of the PBPA Podcast, Todd Stanton answers our questions about FFCRA childcare leave & school re-openings.

Listen to the podcast here