Alabama Tax Law Changes Clarify Overlap with FLSA and Explain Reporting on Form W-2
A new Alabama law clarifies the types of overtime wages exempt from state withholding, prompting the Alabama Department of Revenue to promulgate new rules. Last year, the Alabama Legislature enacted Act 2023-421, excluding overtime wages paid to full-time hourly employees from Alabama withholding tax. The 2023 Act’s language prompted questions—namely, whether the Act exempted all wages paid for overtime. As written, the 2023 Act exempted all wages paid to an hourly employee for work over the 40th hour in the employer-defined workweek. However, calculating overtime often requires considering more than simply when an employee works over their 40th hour. Accordingly, the Alabama legislature passed Act 2024-437 this year, amending the “gross income” definition to specifically exclude amounts “paid as overtime compensation in accordance with the U.S. Fair Labor Standards Act” and sunsetting the prior “gross income” definition. Learn More
OFCCP Reinstates the Federal Government Construction Contractor and Subcontractor Monthly Employment Utilization Reports
On November 25, 2024, the Office of Federal Contract Compliance Programs (OFCCP) announced it was reinstating the revised Monthly Employment Utilization Report (CC-257). Employers with a federal construction contract or subcontract and/or federally assisted construction contract or subcontract in excess of $10,000 must complete and submit monthly Form CC-257 reports to OFCCP. The first report will cover the calendar month of March 2025 and is due April 15, 2025. Learn More
New York City’s Safe Hotels Act Creates New Obligations for Hotel Owners and Operators
On Monday, November 4, 2024, New York City Mayor Eric Adams signed the Safe Hotels Act into law. The Act imposes several new requirements on owners and operators of New York City hotels, with additional obligations for larger hotels, that will take effect on May 3, 2025 (180 days after it was signed). The Act requires that hotels obtain a license to operate, and imposes requirements on such licensing. For example, a hotel must employ “core employees” directly; establish minimum front desk staffing levels, cleanliness standards, and security staffing levels; conduct mandatory employee training; and provide panic buttons to employees. Learn More
Employment Law Update: New Laws for 2025
States and some cities were especially active this year passing workplace legislation, many of which create new compliance obligations for employers. Littler’s Workplace Policy Institute (WPI) has been tracking these laws as they worked their way through the legislative and regulatory processes before going into effect on January 1, 2025. Below is our annual summary of these new laws and regulations. This article, which focuses on laws taking effect in or around January 1, 2025, is not intended to be an exhaustive discussion of every single new employment and labor law, does not include the host of new minimum wage laws, and is intended to be informative but not to constitute specific legal advice for any employer. Learn More
Overturning Precedent: NLRB’s Game Changing Decisions and the Impact on Employers
This podcast features an in-depth discussion with Littler attorneys Maura Mastrony and Jonathan Levine about recent decisions from the National Labor Relations Board that overturned decades of precedent and what employers might expect moving forward. Learn More
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