Employment/Labor (U.S.)

Welcome to the U.S. Employment & Labor community group.  This group addresses all GRC issues that arise for companies that must address employment and labor requirements and risks in the United States. In addition, there are several community groups that address specific aspects of employment as they arise both in the U.S. and globally.

Welcome to the U.S. Employment & Labor community group.  This group addresses all GRC issues that arise for companies that must address employment and labor requirements and risks in the United States. In addition, there are several community groups that address specific aspects of employment as they arise both in the U.S. and globally. You may want to check out and join these other groups as well.

We welcome participation in this group by any premium or enterprise OCEG member. Group members may add resources to share, download resources provided by other members, access the related resource collections, and comment on group blogs. Enterprise members may also post blog entries and notices of jobs that may be relevant to group members.

From time to time, the group co-chairs will schedule events for the group. These will include periodic online meetings or presentations. Group co-chairs may also issue a "call for resources" - for example, the group may establish a collection of the policies that members (named or unnamed) have, which will serve as examples to be shared.

We encourage you to suggest subjects for events, offer to present case studies of how you have addressed relevant issues within your organization, and propose a call for resources and discussion subjects for the group.

This is your community, so be an active member and help to make it the best it can be!

 

USCIS, Interim Guidance on the Department of Labor’s final rule, Labor Certification for the Permanent Employment of Aliens in the U.S.; Reducing the Incentives and Opportunities for Fraud and Abuse and Enhancing Program Integrity (2007) resource Agency Guidances OCEG Reviewed

This memorandum provides interim field guidance regarding the impact of the Department of Labor’s (DOL) final rule, Labor Certification for the Permanent Employment of Aliens in the United States; Reducing the Incentives and Opportunities for Fraud and Abuse and Enhancing Program Integrity, (“DOL final rule”), on determining labor certification validity and the prohibition of the filin

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INA Regulations - Labor Certification Process for Permanent Employment of Aliens in the United States resource National Regulations OCEG Reviewed

Federal Regulations implementing section of the Immigration and Nationality Act (INA) as posted by the U.S. Government Printing Office. 20 C.F.R. Part 656, U.S. Code authority: 8 U.S.C. 1101 et seq.

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U.S. Employment/Labor: Compensation Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses compliance with wage and hour issues, which were once perceived as a relatively minor risk for most employers, but have risen to the forefront of workplace consciousness.  

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DOL, OLMS, Notification of Employee Rights Under Federal Labor Laws - Final Rule (2010) resource National Regulations

75 Federal Register 28368 (May 20, 2010); Effective Date June 21, 2010

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U.S. Compensation State Juridiction Survey - Holidays and Days of Rest resource Jurisdiction Surveys OCEG Reviewed
This jurisdiction survey identifies and summarizes which U.S. states require employers to provide paid holidays and days off to rest.
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Office of Consumer Information and Insurance Oversight, The (OCIIO) resource Agency Web Sites

The OCIIO is responsible for ensuring compliance with the new insurance market rules, such as the prohibitions on rescissions and on pre-existing condition exclusions for children that take effect this year. It will oversee the new medical loss ratio rules and will assist states in reviewing insurance rates. It will provide guidance and oversight for the state-based insurance exchanges.

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U.S. Employment/Labor: Contingent Workforce Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses the risks and compliance issues that arise when employing a contingent workforce.

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IRS, Independent Contractor (Self-Employed) or Employee? resource Agency Guidances

It is critical that businesses correctly determine whether the individuals providing services are employees or independent contractors. Generally, a company must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. Companies do not generally have to withhold or pay any taxes on payments to independent contractors.

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U.S. Employment/Labor: Executive Compensation Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses the governance, risk managment and compliance issues associated with executive compensation decisions and policies.

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U.S. Employment/Labor: Global Migration Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses the risks and compliance issues that arise when a business moves its executives and employees from country to country.

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HHS, Factsheet - Keeping the Health Plan You Have: The Affordable Care Act and “Grandfathered” Health Plans (2010) resource Agency Guidances

Grandfathered health plans will be able to make routine changes to their policies and maintain their status.  These routine changes include cost adjustments to keep pace with medical inflation, adding new benefits, making modest adjustments to existing benefits, voluntarily adopting new consumer protections under the new law, or making changes to comply with State or other Federal laws.&nb

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U.S. Employment/Labor: Harassment Prevention Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses the risks that arise from harassment activities in the workplace and compliance actions that can be undertaken to prevent harassment.

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DOL, WHD - Administrator’s Interpretation No. 2010-2: Section 3(o) of the Fair Labor Standards Act, 29 U.S.C. § 203(o), and the definition of "clothes" (June 16, 2010) resource Agency Guidances

Summary: Section 3(o) of the Fair Labor Standards Act (FLSA) provides that time spent “changing clothes or washing at the beginning or end of each workday” is excluded from compensable time under the FLSA if the time is excluded from compensable time pursuant to “the express terms or by custom or practice” under a collective bargaining agreement. 29 U.S.C. § 203(o).

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U.S. Employment/Labor: Labor Relations Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses the risk,compliance and ethics issues surrounding the subject of labor organization and unionization, which affect all employers, whether or not they have a unionized workforce.

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HHS, Office for Civil Rights: Health Information Privacy resource Agency Web Sites OCEG Reviewed

The Office for Civil Rights enforces the HIPAA Privacy Rule, which protects the privacy of individually identifiable health information; the HIPAA Security Rule, which sets national standards for the security of electronic protected health information; and the confidentiality provisions of the Patient Safety Rule, which protect identifiable information being used to analyze patient safety event

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U.S. Employment/Labor: Termination and RIFs Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses the risks and compliance issues that arise when an employer must discharge an employee for violating company policy, misconduct, or performance issues, or in the course of a reduction-in-force (RIF) or corporate reorganization.

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CRS Report for Congress - Health Insurance Continuation Coverage Under COBRA (Updated March 29, 2005) resource Research / Studies OCEG Reviewed
Summary: Most Americans with private group health insurance are covered through an employer, coverage that is generally provided to active employees and their families. A change in an individual’s work or family status can result in loss of coverage.
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U.S. Employment/Labor: Whistleblowing & Retaliation Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses the risks and compliance issues that arise when an employer is faced with a whistleblower or is potentially accussed of retaliation. Use this Supplement in conjunction with use of the OCEG GRC Capability Model (Red Book) to ensure complete understanding and application of its contents.

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DOL, Health Plans & Benefits, Employee Retirement Income Security Act - ERISA resource Agency Web Sites OCEG Reviewed
The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for most voluntarily established pension and health plans in private industry to provide protection for individuals in these plans.
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U.S. Employment/Labor: Workplace Violence & Disaster Preparedness Domain Supplement resource Standards and Guidelines OCEG Reviewed

This Supplement addresses steps to avoid, detect and respond to instances of workplace violence and offers general preparedness guidance to address other workplace disasters. Use this Supplement in conjunction with use of the OCEG GRC Capability Model (Red Book) to ensure complete understanding and application of its contents.

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IRS, DOL, HHS: Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections (Interim Final Rule, June 2010) resource National Regulations

75 Federal Register 37188 (June 28, 2010); 26 CFR Parts and 602, 29 CFR Part 2590, 45 CFR Parts 144, 146, and 147; Effective Date: August 27, 2010

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DOL, Fact Sheet #71: Internship Programs Under The Fair Labor Standards Act (Wage and Hour Division, April 2010) resource Agency Guidances

This fact sheet provides general information to help determine whether interns must be paid the minimum wage and overtime under the Fair Labor Standards Act for the services that they provide to “for-profit” private sector employers.

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CRS, Regulations Pursuant to the Patient Protection and Affordable Care Act (P.L. 111-148) (April 2010) resource Research / Studies

Summary: The Patient Protection and Affordable Care Act (PPACA, P.L. 111-148, March 23, 2010) is a recent and particularly noteworthy example of congressional delegation of rulemaking authority to federal agencies. This report identifies more than 40 provisions in PPACA (as amended by the Health Care and Education Reconciliation Act of 2010, P.L.

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DOL/ESA, Fact Sheet #13: Employment Relationship Under the Fair Labor Standards Act (FLSA) (Rev. July 2009) resource Agency Guidances OCEG Reviewed
This fact sheet provides general information concerning the meaning of "employment relationship" and the significance of that determination in applying provisions of the FLSA.
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Separation Pay Arrangements Under Section 409A (July 2010) resource Articles OCEG Reviewed

Section 409A of the American Jobs Creation Act of 2004 mandates specific requirements for nonqualified deferred compensation plans in order for recipients of the deferred compensation to avoid the immediate inclusion in income of vested benefits, the imposition of a 20 percent penalty, and an interest charge.

The Metropolitan Corporate Counsel; Minich, Dennis A.; July 5, 2010

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FLSA, Form 226A, Supplemental Data Sheet for Application for Authority to Employ Workers with Disabilities at Special Minimum Wages resource Forms OCEG Reviewed
A separate WH-226A must be submitted along with the WH-226 for each site where workers with disabilities are (will be) employed at special minimum wages as listed in Block 6 of the WH-226.
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Strategic Initiatives for the World at Work, Littler Mendelson PC (2005 - 2006) resource White Papers OCEG Reviewed
This white paper discusses: - The Role of the Chief Compliance Officer: Integrating Employment and Labor Law Compliance into the Corporate Compliance Initiative and Learning the New Language of Compliance - A World Class Standard for Crisis Management in the Workplace: Implementing the American National Standard on Disaster/Emergency Management and Business Continuity Programs (NFPA 1600)
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FLSA, Instructions for Form WH-226: The Payment of Special Minimum Wages to Workers with Disabilities Under Section 14(c) of the Fair Labor Standards Act resource Forms OCEG Reviewed
Section 14(c) of the Fair Labor Standards Act (FLSA) authorizes the payment of special minimum wages - wages less than the Federal minimum wage - to workers with disabilities whose productivity is impaired by their disabilities after the employer has applied for and received an authorizing certificate from the U. S. Department of Labor.
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Dodd-Frank Strengthens Whistleblower Rights, Diminishes Employer Defenses (August 2010) resource Articles OCEG Reviewed

Introduction: On July 21, 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law. Dodd-Frank eliminates a number of defenses employers have used to defeat whistleblower claims under Section 806 of the Sarbanes-Oxley Act.

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DOL, Fact Sheet #39A: How to Obtain a Certificate Authorizing the Payment of Special Minimum Wages to Workers with Disabilities under Section 14(c) of the Fair Labor Standards Act (FLSA) (Rev. July 2008) resource Agency Guidances

This Fact Sheet provides general information concerning the establishment of prevailing wages and commensurate wages as they pertain to the employment of workers with disabilities at special minimum wages.

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DOL / ESBA, Final Interim Rule: Reasonable Contract or Arrangement Under Section 408(b)(2)—Fee Disclosure (July 16, 2010) resource National Regulations OCEG Reviewed

SUMMARY: This document contains an interim final regulation under the Employee Retirement Income Security Act of 1974 (ERISA or the Act) requiring that certain service providers to employee pension benefit plans disclose information to assist plan fiduciaries in assessing the reasonableness of contracts or arrangements, including the reasonableness of the service providers’ compensation and pot

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Family and Medical Leave Act (FMLA) Poster (Rev January 2009) resource Postings OCEG Reviewed
Posted by the U.S. Department of Labor, Employment Standards Administration, Wage and Hour Division.
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Best Practices of Private Sector Employers - EEOC Task Force Report (1997) resource Research / Studies OCEG Reviewed
Task Force Report on "Best" Equal Employment Opportunity Policies, Programs, and Practices in the Private Sector." (December 1997) The Task Force set out to look at noteworthy business practices by which employers are complying with their EEO obligations and diversity objectives.
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Government Issues Health Care Reform Regulations on ‘Grandfathered’ Plans (June 16, 2010) resource Articles

Published by Human Resources News.

Introduction: On June 14, the U.S. Departments of Health and Human Services (HHS), Labor, and Treasury issued new regulations addressing grandfathered plans under health care reform and how such plans can keep their grandfathered status.

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DOL/ETA : Foreign Labor Certification, iCERT Portal resource Agency Web Sites OCEG Reviewed
The Department of Labor (DOL) announced in the Federal Register on April 15th, 2009 that the new iCERT system is now available for use by employers filing Form 9035E (LCA) as required for submission of H-1B, H-1B1, and E-3 petitions. Both the permanent labor certification program (PERM) and H-1B, H-1B1, and E-3 nonimmigrant visa programs provides employers with the option to electronically file
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DOL/ETA: Foreign Labor Certification resource Agency Web Sites OCEG Reviewed

The Office of Foreign Labor Certification (OFLC), located within the Employment & Training Administration (ETA), provides national leadership and policy guidance to carry out the responsibilities of the Secretary of Labor under the Immigration and Nationality Act (INA), as amended, concerning the admission of foreign workers to the United States for employment.

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