Who’s On First: Deferring Payroll Tax
When an employee chooses to defer payroll tax pursuant to President Trump’s recent order, who is responsible for making certain that the tax is actually paid at the end of the deferral period? In the ever-changing world of COVID-19-related guidance documents and regulations, the Department of the Treasury recently clarified that employers bear that burden.
Effective September 1, 2020, employees who make less than $4,000 per biweekly pay period may opt to defer payment of their portion of Social Security withholding taxes through the end of 2020. Those deferred taxes must be paid by April 3
Doctor’s Note: Negative COVID-19 Test Before Returning to Work?
Can an employer require an employee to produce a negative COVID-19 test result as a condition to allowing the employee to return to work? When do requirements enacted out of concern about the safety of your workplace violate federal law? To unpeel this onion, we must first look at the Americans with Disabilities Act (“ADA”). Adding this to understanding the state and local orders regarding face masks and social distancing will surely bring tears to your eyes.
1. Americans with Disabilities Act
Under the ADA, an employer may, in general, not require tests that would disclose me
Case Note: US Supreme Court Recognizes LGBTQ Employment Protections
“Today,” Justice Neil Gorsuch said, “we must decide whether an employer can fire someone simply for being homosexual or transgender.” In a landmark decision, the United States Supreme Court ruled in June 2020 that the seminal employment discrimination statute, Title VII of the Civil Rights Act of 1964, protects gay, lesbian, and transgender people. The opinion from the Supreme Court was 6-3, with Justice Gorsuch writing the majority opinion.
A. A Title VII Primer
Title VII prohibits employers from discrimination by setting or changing a person’s compensation
Back To Work: 4 Employment Considerations Under The Families First Act
As more and more Texas businesses re-open and adjust to the new normal, it is easy to forget that COVID-19-specific orders and statutes, like the Families First Coronavirus Response Act (FFCRA), still apply. The FFRCA is effective through the end of 2020.
Under certain circumstances, the FFCRA requires an employer to continue some or all of the employee’s wages through Emergency Paid Leave or Extended Leave. For more specifics about paid leave and extended family leave under FFCRA, please refer to our previous post on this topic.
Here are some further considerations to remember about FFC
Promises, Promises: Non-compete Agreements In The COVID-19 Era
How does COVID-19 impact the enforceability of non-compete agreements? Even if enforceable, is that promise still worth enforcing?
Typically, when an employer chooses to enforce a non-compete agreement with a former employee, that employee has voluntarily left her/his position and has gone to work for a competitor. The novel coronavirus and COVID-19 pandemic have resulted in mass layoffs, including layoffs of some employees with non-compete agreements. These circumstances warrant a careful look at whether and when to enforce non-compete agreements.
A non-compete agreement, or covenan





