-The National Labor Relations Board’s (NLRB) joint employer rule faces continued legal challenge as the Senate approved a measure to block the regulation. President Biden is expected to veto the Senate resolution.
The joint employer rule changes when two companies share union obligations & liability for labor violations
-The EEOC to open 2023 EEO-1 Data Collection 4/30/24
Tri-State Area
Ohio
RITA to require work from home indicator for remote employees as part of employer file effective Q2 2024
-California FAST Act increased minimum wage for quick service industry effective 4/1/24 ($20 per hour); exceptions were passed for quick service within theme parks, hotels, airports & stadiums
-Virginia withholding formula updated effective 4/1/2024 with an increased standard deduction amount
-Virginia governor vetoes bills for paid family & medical leave & pay transparency mandates
Government Liaison Officer Report - March 2024
Federal
-IRS released final 2024 versions of 941, 944 and 1099R
COVID related credits and line items removed
Tri-State Area
Ohio
•Marion, OH retroactively changed reciprocity credit to 100% back to 1/1/2023
•South Bloomfield & Urbana OH joined RITA effective 2/1/2024
•Washingtonville OH joining RITA effective 4/1/24; rate increasing from .5% to 1% eff. 4/1/24
•Ohio Supreme Court upheld Schaad v. Alder ruling that allowed temporary taxation by municipalities based on employer location rather than employee physical remote location during the pandemic
Outside of Tri-State
-Pennsylvania passed Act 34 of 2023 last December, quietly changing the taxation of Dependent Care Assistance from taxable to exempt for PA state and PA earned income taxes backdated to the start of 2023. PA Dept of Revenue just posted guidance on correcting 2023 in late February 2024
-Massachusetts released updated guidance on calculating the new surtax on supplemental wages
-Michigan Appeals Court ruled income tax cut is temporary
Government Liaison Officer Report - February 2024
Federal
-DOL Issued final rules on worker classification including a new FAQ section; final rule is eff March 11
-Reminder: IRS lowered the threshold for electronic filing to 10 forms in 2024
-Three States & US Virgin Islands face 2024 FUTA Credit Reduction
-California, Connecticut & New York
-Most defaulted student loan garnishments remain canceled through Sept 2024
Tri-State Area
Ohio
Effective 1/1/2024, individuals under 18 are exempt from Ohio Municipal taxes
Does not include School District taxes
Outside of Tri-State
-California 2023 Pay Data Report due May 8, 2024 with minor changes from previous year. New templates, instructions &
FAQs available on calcivilrights.ca.gov/paydatareporting/
-Colorado Paid Family Leave changed their wage definition for 2024 to include pre-tax amounts; previously followed the
unemployment wage definition
Government Liaison Officer Report - October 2023
Federal
•SSA released 2024 Social Security wage base ($168,600)
•Reminder Employers must use the new I-9 form starting with employees hired Nov 1 and after
•EE0-1 2022 Data Collection to open October 31, 2023
•DOL new overtime salary exemption threshold open for comments until November 7th
•Increase threshold to $55,068 for white-collar exemption to overtime
•IRS delayed enforcement of Secure 2.0 Section 603 until 2026
•Sec 603 - Requiring catch-ups to be Roth for individuals who earn $145,000 or more in the prior calendar year
Tri-State Area
Ohio
•Ohio released an updated withholding guide reflecting recent tax cuts; withholding change is effective Nov 1 2023
•Adams (1.6%), Clinton (2.65%), Dearborn (1.4%), Henry (1.8%) & Vanderburgh (1.25%)
Outside of Tri-State
•California required sick leave increasing from 3 days (24 hours) to 5 days (40 hours), carryover increasing from 48 hours to 80 hours effective 1/1/2024
•Colorado Paid Family & Medical Leave changing wage definition to include pre-tax deductions eff. 1/1/2024
•Illinois – Cook County/Chicago area will require commuter/transportation benefits for employers with 50 or more employees within the Cook County transit area eff. 1/1/24
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