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Top 10 HR IssuesPaychex HR Services Client Seminar
for Managers and Supervisors
© 2015 Paychex, Inc. All rights reserved.
Paychex HR Services | Top 10 HR Issues
Disclaimer
This Paychex seminar is for general information purposes only.
It should not be considered legal advice or interpreted as a legal opinion of any
specific facts or circumstances.
If you require legal or accounting advice or need other professional assistance,
you should consult an attorney or other professional advisor to discuss your
particular facts and circumstances.
2
Paychex HR Services | Top 10 HR Issues
Job Descriptions
Forms I-9
Employee Classifications
Payment of Overtime
Hours
Handbook Policies
Workplace Harassment
Family and Medical Leave
Act (FLMA)
Health Care Reform
Employment-at-Will
Anti-Discrimination
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Job Descriptions
HR Issue #1
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Job Descriptions: What Is It?
Job descriptions may assist in:
complying with the Americans with Disabilities Act
aiding in exempt and non-exempt classifications
providing an accurate picture of the job
interviewing and identifying key skills and abilities
setting goals, and
measuring and tracking performance.
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Job Descriptions: Pitfalls to Avoid
Using outdated job descriptions may:
limit your ability to hire the most qualified candidate, and
make it more difficult to conduct performance management tasks.
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Job Descriptions: Reflection Point
1. Do you have job descriptions for all positions?
2. Do you have a specific point in your business
process when you review job descriptions?
3. Are you familiar with the essential functions
of each job?
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Job Descriptions: Take Action Today
Update current job descriptions.
Ensure all required skills and experience necessary for the position are
listed.
Remove skills that are outdated; add new ones as needed.
Dedicate a point to review and update job descriptions.
For example: Any time the duties of the position
change, or when hiring a new person.
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Forms I-9
HR Issue #2
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Forms I-9: What Is It?
Forms I-9:
must be completed to document employee eligibility to
work in the United States
are required by the Immigration Reform and Control Act
(IRCA), and
apply to all employees hired after November 6, 1986.
Note: Some employers are required to use E-Verify.
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Forms I-9: Pitfalls to Avoid
Employers may be at risk for legal violations if they:
require applicants to complete the Form I-9 before hiring
specify which documentation from the list of acceptable documents the
employee must use to complete Form I-9
neglect to complete all sections of Form I-9
fail to re-verify expired documentation, or
inconsistently photocopy documentation.
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Forms I-9: Reflection Point
1. Did you complete a form I-9 for every employee hired after
11/06/86?
2. Do you keep them for three years after the
date of employment, or one year after the
date of termination, whichever is later?
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Forms I-9: Take Action Today
Complete Form I-9 on the first day of the employee’s employment.
Make sure the employee provides proper documentation of identity and
authorization to work within three business days of the date of hire.
Refer to the last page of Form I-9 for a list of acceptable documentation.
• If documentation is unavailable, the employee must produce a receipt showing
that the documentation has been applied for.
• Actual documentation must be provided within 90 days.
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Forms I-9: Take Action Today
Store Form I-9 separate from the employee’s general personnel file or
store electronically.
Keep for three years after the date of employment begins or one year
after the date the person’s employment is terminated, whichever is later.
Use Paychex HR Online, if applicable, to generate reports to include
expired documentation data to assist in the
re-verification process, where applicable.
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Employee Classification
HR Issue #3
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Employee Classification: What Is It?
Employee classification:
is required under the Fair Labor Standards Act (FLSA)
protects workers against unfair employment practices, and
classifies employees as either exempt or non-exempt.
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Employee Classification: Pitfalls to Avoid
Employers may be at risk for legal violations if they:
classify all salaried employees as exempt, or
assign employee classifications based on the job title rather than job
duties and method of payment.
For example: An operations manager does not
automatically qualify for the executive exemption
simply because the position’s title includes the
word “manager.”
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Employee Classification: Reflection Point
1. Could you explain the differences between exempt and
non-exempt classifications to a co-worker or friend?
2. Do you contact legal counsel when a position’s
classification is in question?
3. Do you have a mix of both exempt and
non-exempt positions?
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Employee Classification: Take Action Today
Become more familiar with the two types of classifications (exempt and
non-exempt).
Contact legal counsel whenever a position’s classification is in question.
Be consistent when classifying exemptions.
Where federal and state law conflict, be sure to comply with the
requirement most beneficial to the employee.
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Employee Classification: Take Action Today
Non-exempt employees:
must receive at least minimum wage for the first 40 hours of work
must receive time and one-half their regular rate of pay for all hours
worked over 40 in a workweek, and
typically perform work that is routine with set rules and standards.
Note: State wage laws may vary and offer greater
protection for covered employees.
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Employee Classification: Take Action Today
To be classified as exempt, the employee:
must generally be paid on a salary basis
must receive a minimum salary of at least $455 a week
(where applicable), and
must meet the general duties test of one of the white
collar exemptions.
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Payment for Overtime Hours
HR Issue #4
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Payment for Overtime Hours: What Is It?
Non-exempt employees who work more than 40
hours in a workweek must receive overtime pay at
a rate of at least one and one-half times their
regular rate of pay.
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Employers are required to retain complete
and accurate records, including payment for
overtime hours, for at least three years.
Payment for Overtime Hours: What Is It?
The regular rate of pay must be at least minimum wage and
should include remuneration received during the pay period.
Certain exemptions may apply, including:
pay for expenses incurred on the employer’s behalf
premium pay for hours worked on Saturdays, Sundays, and holidays
discretionary bonuses (a bonus paid to an employee that is not required
due to any contractual obligation)
gifts/payments in the nature of gifts on special occasions, and
holiday, vacation, or sick pay.
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Payment for Overtime Hours: Pitfalls to Avoid
Employers may be at risk for legal violations if they:
average the hours worked between two workweeks when computing overtime pay
exclude non-discretionary bonuses, such as production bonuses, when calculating
the regular rate of pay used to determine the overtime rate
provide “comp time” to non-exempt employees in lieu of
overtime pay
fail to correctly calculate the regular rate of pay for
employees who receive two or more different rates of pay, or
fail to retain complete and accurate records for the
required period of time.
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Payment for Overtime Hours: Reflection Point
Do you have any non-exempt employees who go above and beyond by
volunteering to take work home or start work early?
Do you offer “comp” time?
Do you have non-exempt employees who check their work email over the
weekend or after hours?
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Payment for Overtime Hours: Take Action Today
Become familiar with each type of compensable time worked on the
Department of Labor website.
Consult with legal counsel to ensure your overtime calculation and
payment practices comply with the FLSA.
Include non-discretionary bonuses, such as production
bonuses, when calculating the regular rate of pay used to
determine the overtime rate.
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Handbook Policies
HR Issue #5
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Handbook Policies: What Is It?
Employee handbooks can provide a way to document
and communicate your company policies to employees.
Good communication can help:
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establish basic ground rules for employee conduct
set the tone for interpersonal relations, and
may help employers stay more consistent when
implementing their policies and practices.
Handbook Policies: Pitfalls to Avoid
Employers may be at risk for legal violations if they:
fail to develop handbook policies
have poorly written handbook policies, or
distribute handbook policies that haven’t been reviewed by legal counsel.
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Handbook Policies: Reflection Point
1. Do you have written policies?
2. Have your policies been reviewed by legal counsel? Are the reviewed
periodically for compliance with changing laws?
3. Do you distribute your written policies to every new hire?
4. Do you have a signed Acknowledgement of Policy
Receipt form from all employees?
If you answered “no” to any of these questions, consider
researching and discussing your current HR policies.
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Handbook Policies: Take Action Today
Have legal counsel review your handbook to ensure it does not create an
implied contract of employment.
Implement handbook policies in a consistent manner to avoid potential
discrimination claims.
Remember, despite what is written in your employee handbook, your
actual practice becomes your policy.
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Workplace Harassment
HR Issue #6
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Workplace Harassment: What Is It?
Harassment is a form of discrimination based on a protected
class, and is against the law.
Unlawful harassment may be based on veteran status,
uniform service member status, race, color, religion, sex,
national origin, age, physical or mental disability, genetic
information, or any other protected class at the federal, state,
or local level.
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Workplace Harassment: Pitfalls to Avoid
If an employer fails to include sexual/non-harassment policies in
their handbooks, they may increase their risk of litigation.
Employers also need to be aware of specific state requirements
that may include:
Annual distribution of the company’s sexual harassment
policy and/or written notice to employees, and/or
sexual harassment training for supervisors/managers
and/or employees.
Mandatory postings
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Workplace Harassment: Reflection Point
1. Does your policy state that your company has a zero tolerance policy
when it comes to harassment in the workplace?
2. Does your policy communicate to employees that it is their responsibility
to report any harassment in the workplace, and assure
them they will not be retaliated against because they use
these procedures?
3. Does your policy include procedures for how an
employee can report harassment?
4. Do you require employees to acknowledge that they
have read and understand your policy by signing an
acknowledgement page?
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Workplace Harassment: Reflection Point (cont.)
5. Do you provide non-harassment training for all employees annually?
6. Do you provide additional training for your managers and supervisors?
7. Have your reviewed and incorporated state-specific requirements into
your policy and procedures where applicable?
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Workplace Harassment: Take Action Today
Review and distribute your non-harassment and sexual harassment
policies.
Distribute your non-harassment and sexual harassment policies.
Designate a member of management who is sufficiently trained to be
responsible for responding to harassment claims.
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Family and Medical Leave Act
HR Issue #7
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Family and Medical Leave Act: What Is It?
The Family and Medical Leave Act (FMLA) applies to:
all private employers who employ 50 or more employees for each
working day during 20 or more calendar workweeks (not
necessarily consecutive workweeks) in the current or preceding
calendar year.
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public agencies (including state, local, and federal
employers), as well as public and private elementary and
secondary schools, regardless of the number of
employees.
Family and Medical Leave Act: What Is It?
Qualified reasons for leave include:
for the birth of a child, or adoption or foster care placement
to care for a spouse, child, or parent with a serious health condition
for the employee’s own serious health condition
to tend to certain qualifying exigencies arising out of active military duty,
or
to care for a covered service member with a serious injury or illness.
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Family and Medical Leave Act: Pitfalls to Avoid
Employers may be at risk for legal violations if they:
fail to understand and comply
fail to recognize which laws an employee may be covered under during a
leave.
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Family and Medical Leave Act: Reflection Point
These questions are applicable to organizations that are private employers who employ 50 or more people each working day for at least 20 calendar workweeks, or organizations that are considered a public agency (i.e., state, local,
or federal), or a public or private school.
1. Do you have a compliant policy in your employee handbook?
2. Do you follow appropriate procedures to ensure full compliance?
If you answered “no” to either of these questions, consider researching and discussing your current HR policies.
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Family and Medical Leave Act: Take Action Today
The Department of Labor website has helpful information
to identify employer responsibilities regarding medical- and disability-
related leave requests.
The website also offers information about the interaction between the
ADA and FMLA and provides guidance for managing the relationship
between the ADA and state Workers’ Compensation laws.
44
Health Care Reform
HR Issue #8
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Health Care Reform: What Is It?
Important laws:
Patient Protection and Affordable Care Act
Health Care and Education Reconciliation Act
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Health Care Reform: Who Is Affected?
small, mid-size, and large businesses
employers who cover dependents
• dependent child coverage extends to “adult child” dependents up to
age 26
FSA, HSA, and HRA participants
the elderly and sick, and
tax-exempt businesses.
47
Health Care Reform: Pitfalls to Avoid
Not fully understanding the provisions of healthcare reform
Not responding to the employer requirements under those provisions
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Health Care Reform: Grandfathered Plans
If you had a plan in place before March 23, 2010, and you didn’t lose your
“grandfathered” status, your plan is exempt from some, but not all
provisions of health care reform. Be aware if your plan is grandfathered, it
may not be exempt from these provisions indefinitely.
You can lose your grandfathered status by making significant changes
that reduce benefits or increase costs, such as increasing the plan
deductibles, co-payments, or co-insurance.
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Health Care Reform: Over-the-Counter Medications
Over-the-counter medications are not reimbursable under HSAs,
FSAs, HRAs, or Archer MSA. There are two exceptions:
insulin, and
any over-the-counter medication prescribed by a physician.
Over-the-counter expenses other than drugs may
continue to be reimbursed without prescriptions.
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Health Care Reform: Preventive Care Coverage
Non-grandfathered group health plans and health insurance
issuers offering group or individual health insurance must
provide coverage for recommended preventive care without any
cost-sharing requirements, as long as services are rendered by
physicians and other health care professionals who participate in
the plan's network.
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Health Care Reform: Form W-2 Reporting Requirement
Employers who filed 250 or more Forms W-2 in the previous tax
year are required to report the value of certain employer-
sponsored health benefits on their employees’ Forms W-2.
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Health Care Reform: Summary of Benefits and
Coverage and Uniform Glossary
Under health care reform, health insurers and group health plans must
provide clear, consistent, and comparable information about health plan
benefits and coverage, so that consumers can easily compare health
plans and choose the coverage that best fits their needs.
Health insurers and group health plans must also provide a uniform
glossary of commonly used health coverage terms.
53
Health Care Reform: 90-Day Waiting Period
The 90-day Waiting Period provision mandates that any waiting
period for a group health plan beginning on or after January 1,
2014 cannot exceed 90 days. Failure to comply is subject to a
penalty tax.
54
Health Care Reform: Mandatory Insurance Coverage
The individual mandate provision requires that, effective January
1, 2014, most U.S. citizens and legal residents must have
coverage or purchase health insurance or pay a penalty.
The Supreme Court ruled in 2012 that the individual mandate
can be construed as a tax.
55
Health Care Reform: FSA Contribution Limit
Employee contributions to medical FSAs are limited to the lesser
of a $2,550 cap for a taxable year or the company maximum.
This maximum is adjusted annually for inflation, beginning in
2015.
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Health Care Reform: Small Business Tax Credit
The following changes were made in 2014:
Small businesses that qualify for the full credit can receive up to 50% of
the employer’s contribution.
Small businesses wishing to take the tax credit must offer their
employees coverage through a SHOP exchange.
The tax credit is available for a two-consecutive-year period
only, beginning January 2, 2014.
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Health Care Reform: Employer Shared Responsibility
Effective January 1, 2015:
Applicable employers with 100 or more full-time employees, including full-
time equivalent employees, may be assessed penalties if they fail to offer
employees and dependents health insurance coverage meeting the
established minimum essential coverage (MEC) requirements
They may also be assessed penalties if they offer such coverage and it is
deemed unaffordable or does not provide minimum value.
Enforcement of this provision for employers with 50-99 full-time
employees has been postponed until January 2016.
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Health Care Reform: Reflection Points
1. How has health care reform affected your business?
2. Does your company have any “grandfathered” plans?
3. Does your company provide coverage for recommended preventive care
without any cost sharing requirements?
4. Did your company file 250 or more Forms W-2 last year?
If so, did your company report the value of
certain employer-sponsored health benefits on
employees’ Forms W-2?
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Health Care Reform: Reflection Points
5. Do your health insurers or group health plans provide clear, consistent,
and comparable information about health plan benefits?
6. Do your employees have access to a “Summary of Benefits and
Coverage” and a uniform glossary of commonly used terms?
7. What is your company’s waiting period for coverage?
How does your company count the number of days?
8. Has your company used the Health Insurance
Marketplace to obtain health insurance or explore
health insurance options?
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Health Care Reform: Take Action Today
Visit our website to get detailed and updated information on health care
reform:
http://www.paychexinsurance.com/healthcarereform/index.aspx
Visit the health care reform website:
https://www.healthcare.gov/
Visit the Health Insurance Marketplace:
https://www.healthcare.gov/marketplace/b/welcome/
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Health Care Reform: Still to Come...
Effective in 2014: health insurance marketplaces
individual insurance requirement
guaranteed issue of health insurance
essential health benefits
90-day waiting period for coverage
Effective after 2014 (2015-2016): employer shared responsibility
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Employment-at-Will
HR Issue #9
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Employment-at-Will: What Is It?
Employment-at-will generally enables the employer and
employee to terminate the employment relationship at any
time without cause or notice.
An employer may not terminate an employee based on the
employee’s membership in any protected class.
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Employment-at-Will: Pitfalls to Avoid
Employers may be at risk for legal violations if they:
underestimate the potential impact a judicial exception may have to the
employment-at-will doctrine, or
fail to use progressive discipline to correct performance and conduct
issues.
Progressive discipline includes a series of warning steps
whereby each warning step results in a consequence that
increases in severity the longer the undesirable behavior
persists.
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Employment-at-Will: Reflection Point
1. Do you communicate the employment-at-will status of the employment
relationship in your employee handbook, and employment
applications, etc.?
2. Do you use progressive discipline to correct performance issues?
3. Do you document disciplinary situations and actions?
4. Do you document conversations with employees and
store them in the employee’s personnel file?
If you answered “no” to any of these questions, consider
researching and discussing your current HR policies.
68
Anti-Discrimination
HR Issue #10
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Anti-Discrimination: What Is It?
Title VII of the Civil Rights Act of 1964
Age Discrimination in Employment Act (ADEA)
Americans With Disabilities Act (ADA)
Immigration Reform and Control Act (IRCA)
(includes anti-discrimination provisions)
Uniformed Services Employment and Reemployment
Rights Act (USERRA)
Genetic Information Non-Discrimination
Act (GINA)
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Examples of anti-discrimination laws include, but are not limited to:
Anti-Discrimination: Pitfalls to Avoid
Employers may be at risk for legal violations if they:
fail to take complaints seriously or conduct timely investigations
terminate or reprimand an employee who complains about discrimination
terminate an employee for threatening to go to, or for going to,
the Department of Labor, OSHA, or for filing a complaint of
violation
fail to establish a clear channel for complaints, or
fail to establish written policies that discourage and
enforce anti-discrimination in the workplace.
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Anti-Discrimination: Reflection Point
1. Do you have a written anti-discrimination policy?
2. Do you handle complaints in a consistent manner?
3. Do you take all complaints seriously?
If you answered “no” to any of these questions,
consider researching and discussing your current
HR policies.
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Anti-Discrimination: Take Action Today
Take a proactive stance.
Create and promote a workplace that encourages diversity and steers
clear of discriminatory practices.
Leverage your resources.
(Paychex HR Professional, legal counsel, Equal
Employment Opportunity Commission, or your state human rights
agency)
Be consistent with discipline on anti-discrimination issues.
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Summary
The workplace continues to change. It’s becoming more diverse,
more regulated, and more unpredictable.
The challenges and risks facing employers today have never
been greater.
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Paychex HR Solutions Support
For more information, contact your Paychex HR Professional.
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