Building a Strong Cash Flow Forecast
准确预测预期期间现金状况的强有力的现金流量预测对几乎所有企业来说都是至关重要的. Building a...
January 15, 2024 – The U.S. Department of Labor (DOL) recently issued a final rule, effective March 11, 2024, 根据《优德app下载》(FLSA),重塑了其对区分雇员和独立承包商的指导,. This update replaces the 2021 Independent Contractor 规则,并引入一种更符合长期司法先例的分析.
而最终规则的一个目标是继续帮助确保工人获得适当的最低工资, overtime pay, and other protections that they may be entitled to, 该规定的主要目的是帮助雇主减少对独立承包商进行错误分类的风险,并避免因此而受到罚款和处罚.
How is the final rule different from the previous rule?
最终规则取代了2021年《优德app下载》的指导,采用了一种更符合联邦法院确定雇员分类的方法,并在以下方面有所不同:
决定独立承包商分类的因素是什么?
To analyze if a worker is an independent contractor or employee, 最终规则考虑了以下列出的经济现实测试的六个因素(扩展的细节和具体的例子可以在 Department of Labor website). However, 除了下面列出的因素外,其他因素可能与确定工人是否在经济上依赖雇主有关.
In addition, The final rule does not adopt an “ABC” test, 哪一种情况下,只有在三因素检验中的三个因素都满足时,才允许独立的承包商关系. 取而代之的是,DOL将依赖于法院长期使用的多因素“经济现实”测试,以确定工人是雇员还是独立承包商. 这个测试依赖于环境的整体,没有一个因素是决定性的.
How does the new rule impact the analysis under other laws?
最终规则只修改了美国劳工部在FLSA下的解释. It has no effect on other laws—federal, state, or local—that use different standards for employee classification. For example, 最终规则对那些使用“ABC”测试来确定分类的州工资和工时法没有影响——在大多数情况下,这些法律被认为是更为严格的文本,因为举证责任落在了雇主身上, and the default classification of workers is set as an employee. States that use the more stringent test include AK, AR, CA, CT, DE, GA, HI, IL, IN, KS, LA, MA, MD, ME, NE, NH, NJ, NM, NV, OH, OR, RI, TN, UT, VT, WA, and WV.
In these states, 工人只有在满足以下所有因素时,才被视为独立承包商:
Questions?
如果你对劳工部关于工人分类的最终规定有任何疑问, you can get in touch with a Redpath and Company advisor, or you can visit the Department of Labor website for more information.
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