PPT-An Employer’s Guide to Paying Fringe Benefits to Employee

William Hays Weissman Esq Littler Mendelson PC 9259274545 wweissmanlittlercom October 6 2016 1 Todays Agenda Payments to Employees The Basics Gifts Prizes and Awards Other Payments to Employees. What is a Fringe Benefit?. When Is It Taxable?. Presented By:. . Tammie Downey, CPP. Vice President, WPA APA. AVP / Assistant Payroll Manager, First Commonwealth Bank. 7/8/2015. Western PA Chapter of the APA. Independent Contractor vs. Employee. Behavioral Control. a. Degree of direction and control. b. How, when or where work is done. c. Who provides tools or equipment. Financial Control. Significant investment. INTRODUCTION. Management is concerned with attracting and keeping employees, whose performance meets at least minimum levels of acceptability and at keeping absenteeism and turnover to tolerable levels. Kevin Holler. 2. Liazon is the market leader in private exchanges. Company overview. 8. . years of market experience. 700+ . broker partners, including 8. of the top 10. 60+ . medical and ancillary providers. September 25, 2014. Benefits Fringe Committee Meeting 9/25/14. 1. 10:00 – 10:10. . Announcements and Introductions, New Faces Around the District Focus of the Committee, PCCD Benefits Office. 10:10- 10:40. . Average Weekly Wages. Web Feb 2016. RISE. . to the challenge of determining which method to use. : . R. egular workweek and consistent earnings, or salary. I. rregular workweek, or employed less than 200 workdays. Payroll Source. Review Course Spring 2017. . Presented by:. Carmela Miller, CPP. howardcarmmiller@msn.com. Chapter 5 ------ Objectives. Pay Frequency. Payment on Termination. Payment Methods. Cash or Check. Benefits . Fringe . Committee Meeting. 10:00am – 11:45am. . Benefits Fringe Committee Meeting 10 16 14. 1. 10:00 – 10:10. . Announcements and carry-forward items. Account Balance to retirees on the self funded plan first quarter 2015. Fringe Benefits Under . IRS Sec. 132. Gross income is income from whatever source derived (IRC section 61). Fringe benefits or “perks” provided to employees are included in income as wages unless expressively exempted under the IRC. Bret Busacker. (208) 383-3922. bfbusacker@hollandhart.com. Important information. 2. This presentation is similar to any other seminar designed to provide general information on pertinent legal topics. The statements made and any materials distributed as part of this presentation are provided for educational purposes only. They do not constitute legal advice nor do they necessarily reflect the views of Holland & Hart LLP or any of its attorneys other than the speakers. This presentation is not intended to create an attorney-client relationship between you and Holland & Hart LLP. If you have specific questions as to the application of the law to your activities, you should seek the advice of your legal counsel.. Cash payments in lieu of fringe benefits (FBs) must be paid on regular pay date (29 C.F.R. . §. 4.165(a)). . Payments into . bona fide. FB plans must be made no less often than quarterly (29 C.F.R. . An Employer’s Guide to Paying Fringe Benefits to Employees William Hays Weissman, Esq. Littler Mendelson, P.C. 925-927-4545 wweissman@littler.com October 6, 2016 1 Today’s Agenda Payments to Employees: Calculating Average Weekly Wages Rev 5-2-2017 What is “Average Weekly Wage?” “Our statutory scheme provides a method of predicting what the employee would continue to earn had no injury occurred.” – Landry v. Bates Fabric Inc. William Hays Weissman, Esq.. Littler Mendelson, P.C.. 925-927-4545. wweissman@littler.com. October 8, 2015. Today’s Agenda. Payments to Employees: . The Basics. Gifts, Prizes and Awards . Other Payments to Employees.