Severance Payments are Subject to FICA

March 31, 2014 The US Supreme Court, in US v. Quality Stores, Inc. (March 25, 2014), unanimously held that severance payments are taxable wages for purposes of the Federal Insurance Contributions Act (FICA) (12-1408, 2014 WL 1168968 (U.S. March 25, 2014). Reversing...

Connecticut Increases Minimum Wage

October 4, 2013 Effective January 1, 2014, the State of Connecticut has increased the minimum wage by 45¢ from $8.25 to $8.70 and approved a second increase which would be effective January 1, 2015 to bring the minimum wage to $9.00 an hour. The legislature has not...

New Connecticut Rule Regarding Personnel Files

July 30, 2013 There is a new rule in Connecticut concerning employee access to personnel files. It will take effect on October 1, 2013. HR people should be advised now so that appropriate compliance plans can be made. CGS 31-128a, et. seq. contains the Connecticut...