In This Issue
Safety and Health Program Updates
Deadline Extended for Form 1095
Meal Per Diem Not Included in OT Calculations
National Origin Discrimination Guidance Updated
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OSHA Updates Guidelines for Safety and Health Programs
OSHA has updated its Guidelines for Safety and Health Programs first released 30 years ago. The new Recommended Practices are designed to be used in a wide variety of business settings, presenting a step-by-step approach to implementing a safety and health program, built around seven core elements that make up a successful program. The agency stated that the recommended practices use a proactive approach to managing workplace safety and health, and recognize that finding and fixing hazards before they cause injury or illness is a far more effective approach.
The program includes a "Safety and Health Program Audit Tool" covering the seven key sections of the new OSHA guidelines: management leadership; worker participation; hazard identification and assessment; hazard prevention and control; education and training; program evaluation and improvement; and communication and coordination for host employers, contractors, and staffing agencies.
IRS Extends Deadline for Providing Form 1095 to Employees
The Internal Revenue Service (IRS) has issued Notice 2016-70 which gives employers subject to the Affordable Care Act's 2016 information-reporting requirements an additional 30 days to provide these forms to employees.
The deadline to transmit ACA reporting Form 1095-B and Form 1095-C to workers is extended from January 31, 2017 to March 2, 2017. However, there is no change to the dates employers are required to file 2016 Form 1094-B, Form 1095-B, Form 1094-C and Form 1095-C with the IRS. These forms must be filed with the IRS by February 28 for those filing by mail and by March 31 for those filing electronically.
Court Holds Meal Per Diem Need Not Be Included In Overtime Calculation
The 10th U.S. Circuit Court of Appeals has ruled that employer reimbursement for daily mealexpenses incurred by employees while traveling away from home for the employer's benefit may be excluded from the employees' regular rate and overtime rate calculations under the Fair Labor Standards Act (FLSA). The employer in this case provided services at various locations across the country. Its hourly employees were required to travel away from home, staying near the remote job sites for multiple week intervals.
During the time away from home, the company paid the employee a $35 per diem for meals, including on days spent traveling to and from the remote job locations. When an employee worked more than 40 hours in a week, the company paid overtime based on the employee's regular rate of pay but did not include the $35 meal per diem in the regular rate calculation. The employees sued, claiming the company violated the FLSA by not factoring into the regular rate calculation the $35 per diem. As a result, the employees claimed, the company under-calculated their overtime compensation. The company asserted that the $35 payments were travel expenses that the FLSA specifically exempted from the regular rate. The district court granted summary judgment for the company, agreeing that the $35 payments were exempt from the regular rate calculations under the FLSA, citing 29 U.S.C. § 207(e)(2).
The Court of Appeals affirmed the lower court's ruling granting summary judgment in favor of the company. The court held that the per diem constituted reimbursement for reasonable "living expenses" incurred by an employee who is "traveling over the road" away from home for the employer's benefit.
EEOC Updates Enforcement Guidance on National Origin Discrimination
The U.S. Equal Employment Opportunity Commission (EEOC) has published updated enforcement guidance on national origin discrimination to replace the 2002 compliance manual section on that subject.
The Commission has also issued two short user-friendly resource documents to accompany the guidance: a question-and-answer publication; and a small business fact sheet that highlights the major points in the guidance. EEOC's enforcement guidance documents are approved by the Commission, set forth the agency's interpretation of the law, and explain how federal anti-discrimination laws and regulations apply to specific workplace situations. The enforcement guidance on national origin discrimination discusses Title VII's prohibition on national origin discrimination as applied to a wide variety of employment situations and highlights practices for employers to prevent discrimination. The guidance also addresses developments in the courts since 2002.
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