EMPLOyER'S PRACTICAL LEGAL GUIDE Plain Language About ...

contents iiiMinimum-Wage Compliance 4.6Difficult Calculations 4.8Payroll Deductions 4.9Computing Overtime 4.10Special Types of Payments 4.11Exclusions From Base-Rate Formulas 4.12Child Labor Rules 4.13Record-Keeping Requirements 4.14Exempt vs. Nonexempt Status 4.15Salary Basis 4.16Nonexempt: Blue-Collar Workers, First Responders 4.17Duties Tests 4.18‘Highly Compensated Worker’ Exemption 4.24‘Fee Basis’ 4.29Classifying Workers 4.29Audit: Test Your Compliance 4.305. Independent Contractors 5.1The IRS Test 5.1Watch State Laws 5.4Audit Blitz: IRS Turning Up the Heat 5.5The IRS’ New Attitude 5.6Section 530 relief 5.6Form SS-8: Inviting a ruling 5.7The IRS on Patrol 5.8Compliance check or audit? 5.8Form 1099: Handle With Care 5.9Preventive Steps 5.11Contracts: Your Most Important Protection 5.12Personnel Practices Audit: Independent Contractors 5.13Contractors Can Sue for Discrimination 5.15Liability for Contractor’s Actions 5.156. Workers’ Safety/Health 6.1Occupational Safety and Health Act 6.2Keep Workers Informed 6.3Personnel Practices Audit: Complying With OSHA 6.4OSHA Penalties 6.6Ergonomics 6.7