Week In Review

December 07, 2015

NLRB says taxi drivers are employees
In a groundbreaking ruling, the National Labor Relations Board (NLRB) has determined that more than 200 taxi drivers are employees. The ruling is the first of its kind for taxi drivers, following a number of cases where taxi drivers were instead ruled to be independent contractors. The key clarification in the ruling was a consideration of whether the individual has an "actual entrepreneurial opportunity for loss or gain. The NLRB determined that the opportunities for loss or gain were not "real or feasible," and therefore, the drivers couldn't be classified as independent contractors. The NLRB found that the company exerted significant control over the drivers in a number of ways, specifically controlling the majority of the business through its dispatch system a system that the company can modify at will and which directly affects the drivers' income.

EEOC explains ADA workplace rights of HIV-infected individuals
The EEOC has recently released a pair documents explaining the workplace rights of individuals with HIV infection under the ADA, including the right to be free from employment discrimination and harassment, and the right to reasonable accommodations in the workplace. As to keeping an HIV infection private, the EEOC stated that under the ADA, an employer is permitted to ask medical questions in four situations: (1) when engaging in affirmative action for people with disabilities; (2) when the individual asks for a reasonable accommodation; (3) after the employer has made the individual a job offer, but before employment begins, provided that everyone entering the same job category is asked the same questions; and (4) on the job, when there is objective evidence that the individual may not be able to do his or her job or that he or she may pose a safety risk because of his or her condition.

Employers with more than 250 employees required to file ACA information returns electronically
Forms 1094-B, 1095-B, 1094-C, and 1095-C are classified as information returns under the Internal Revenue Code, and as such, any person or corporation that is required to file 250 or more information returns must do so electronically. The IRS noted that the 250 or more information return requirement applies separately for each type of return and separately to each type of corrected return. ACA information returns should be electronically filed through the ACA Information Returns (AIR) system. AIR will process each electronic submission and provide a status and detailed acknowledgement. AIR accepts the following information return transmittals and documents: (1) Form 1094-B, Transmittal of Health Coverage Information Returns; (2) Form 1095-B, Health Coverage; (3) Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns; and (4) Form 1095-C, Employer-Provided Health Insurance Offer and Coverage. The IRS noted that issuers should retain a copy of information returns for at least three years from the reporting due date.

SESCO recommends that clients review all applicable policy and practices to ensure compliance. For assistance, contact us at 423-764-4127 or by email at sesco@sescomgt.com