The benefit limits for Flexible Spending Accounts, Health Savings Accounts and 401(k) contributions have been announced for 2021.

The Department of Labor released proposed regulations to help employers determine if a worker is an “employee” under the Fair Labor Standards Act (“FLSA”) or an "independent contractor." If an independent contractor is determined to be an employee, the change of status will have an impact on the labor laws, payroll-tax requirements, income-tax laws, and laws governing employee benefits.
 
The proposed regulation would determine a worker’s status based on if the worker is economically dependent on the employer for work or is in business for himself or herself. 

Two core factors being considered are:

1.  the nature and degree of the worker’s control over work and     
   
2. the worker’s opportunity for profit or loss based on initiative or investment

 
Additional factors will be available if the core factors cannot make a determination.  Additional factors may include (1) amount of specialized skill or training required (2) degree of permanence in the work relationship and (3) if the work is part of an integrated unit of production.
 
The Department of Labor is currently taking comments on the proposed regulations.  An expected date for the final regulations is not available at this time, but once finalized, employers should review all independent contractors to determine if they would be considered an employee.

All the legislation in the past few years has required employers to review their Employment Applications.  Requested information, such as the items below, should no longer be included on an Employment Application.​
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• Social Security Number – A social security number is not needed until an offer is accepted.  Since Employment Applications should be completed prior to interviews and employment offers, employers do not need this information as it may raise concerns regarding privacy and identify theft
• Age Identifiers – Do not ask for graduation dates or date of birth
• Social Activities – Keep requested information focused on job skills and experience;  activities such as clubs, hobbies, etc. do not affect the job
• Criminal Inquiries – The EEOC recommends employers should avoid asking about criminal histories on Employment Applications.  Once the candidate’s qualifications and experience are vetted and the employer moves to the next step, questions regarding if the candidate has been convicted, plead guilty or no contest to  a felony can be asked and reviewed for relevancy the position
• Salary History – Recently, states have passed laws restricting employers from making inquiries into a candidate’s pay history during the hiring process. Texas has not passed a law yet, but by not including salary history on an Employment Application, the employer should offer a salary based on skills and experience, not previous salaries.