Handbooks & Policies

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Since many Texas companies send employees on international assignment, they should be mindful that the U.S. federal income tax rules don’t apply to everyone in the same way.  A case in point is a recent Tax Court Memorandum decision, Qunell v. Commissioner of Internal Revenue.  In that case, the Tax Court held that even though the taxpayer was employed in Afghanistan for 16 months, he was not entitled to exclude his income earned in Afghanistan for 2011 from U.S. tax because he was deemed to have a U.S. abode.  For those who have only a high-level understanding of the foreign earned income exclusion under Section 911 of the Internal Revenue Code (see previous post here), this result may not be obvious.  But the statute is clear that even if a taxpayer otherwise qualifies to exclude foreign earned income under Section 911, that exclusion is not available if the taxpayer has an abode within the United States.

So, what is an “abode”?
Continue Reading Expatriate Taxation, Part II: Not All U.S. Expats Can Exclude Their Foreign Earned Income

November 8 is shaping up to have one of the largest voter turnouts in history.  As such, Texas employers should ensure they comply with election voting laws as they relate to employees.  Chapter 276 of the Texas Election Code sets certain requirements for employers.  Below are some do’s and don’ts for employers with voting employees:
Continue Reading Voting Laws – Do’s and Don’ts for Texas Employers

Title VII and the Equal Pay Act expressly ban the unequal treatment and compensation of female employees. Yet pay inequity can creep in to even the most well-intentioned companies.  As a consequence, standards for evaluating pay practices are rapidly evolving in both the public and private sectors, and many companies are pledging to improve wage equality.  What’s more, with the EEOC now targeting equal pay discrimination, we are primed to see a wave of class action lawsuits that could cost companies millions in back pay and damages.  Is your company keeping up?
Continue Reading Pay Equity: Everything Employers Need to Know

Texas companies that send their employees on international assignment shouldn’t let their employees figure out their US federal income taxes by themselves. A case in point is a recent Tax Court Memorandum decision, Gerencser v. Commissioner of Internal Revenue, where the taxpayer not only lost to the IRS but was assessed with penalties as well. A well-written global mobility policy that requires expats to use the company’s designated tax return preparer is best practice, but surprisingly not all companies take this approach. Because a failure by the expat to properly compute taxes could, in fact, subject the employer to liability, it is important that companies review their global mobility policies.
Continue Reading Expatriate Taxation – Don’t Be a Cowboy!

The Fifth Circuit held Monday, August 8, 2016, that employers who prohibit workers from storing guns in locked vehicles may be subject to wrongful discharge claims.  The decision was based on the Mississippi Supreme Court’s interpretation of a Mississippi statute, but Texas employers should take note—Texas has the same statute, potentially resulting in the same holding.
Continue Reading Shots Fired By 5th Circuit – Prohibiting Guns in Parking Lots Could Lead to Wrongful Discharge Claims

Catch ’em all!  Pokémon Go is a mobile game that uses “augmented” reality to create a virtual scavenger hunt.  In the quest to catch ’em all, over 15 million people have downloaded the Pokémon Go game since its recent release.  Employers have grappled with employees’ personal use of electronic devices during work hours since gaming…

On May 16, 2016, the EEOC issued two final rules that describe how the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA) apply to corporate wellness programs offered by employers. These two rules address incentives that employers may offer, as well as related confidentiality issues. How healthy is your company’s wellness program in light of these new rules?
Continue Reading Does Your Corporate Wellness Program Need a Check-Up: EEOC Issues Two New Final Rules

For any Texas companies that have not been paying close attention to the nation-wide trend of “ban-the box” laws, this is your wake up call.  On March 24, 2016, the Austin City Council, by an 8-2 vote, approved the Fair Chance Hiring Ordinance, which prevents employers from inquiring about applicants’ criminal backgrounds until after a conditional offer of employment has been made.  With this Ordinance, Austin has joined numerous other cities and states (Chicago, New York City, New Jersey, and Massachusetts, to name a few) in restricting private employers’ ability to ask about criminal history. 
Continue Reading Look Out Texas Employers — “Ban-the-Box” Laws Come to Austin

Texas Bar Today Top Ten It’s a new year, and some of your employees may have resolved to lose weight, eat more healthfully, or even give up smoking in 2016. But employees aren’t the only ones interested in their own health and wellness.  Corporate wellness programs can be an effective way for employers to encourage healthy behavior from their workforce while saving costs on health care premiums.
Continue Reading Corporate Wellness Programs: How Far Can Employers Go to Make Employees Healthy?