It seems an impossible task for small employers to keep up with all the complicated employment rules and the increasing emphasis on enforcement. It is vitally important that employers understand their responsibilities.

Listed below are a few areas that can create problems for employers. This list is by no means comprehensive, nor do the descriptions fully explain the requirements for each topic. For a comprehensive list and more information, you should look at the following websites:

http://www.dir.ca.gov/dlse/DLSEManual/dlse_enfcmanual.pdf (Department of Industrial Relations);

http://www.uscis.gov/files/form/i-9.pdf (U.S. Citizenship and Immigration Services);

http://www.dol.gov/compliance/laws/comp-flsa.htm (U.S. Department of Labor)

• Immigration Form: The government is serious about enforcing immigration laws. To make sure you are in compliance you need to have a completed I9 form for all employees. Special attention should be placed on Section 2 of the I9 form which is the employer’s responsibility to complete. Read the instructions to know what is required.
• Meal & Rest Breaks: Employers must provide an unpaid meal break of at least one half-hour for every work period of more than five hours. If six hours of work complete the day’s work, the employee may voluntarily choose not to take the meal break. The employee must be relieved of all duty and free to leave the premises during this time. Employers must provide paid rest breaks of not less than 10 consecutive minutes for every four hours worked, occurring as near as possible to the middle of the work period. Failure to provide a proper meal break compels the employer to pay a one hour penalty to the employee at their regular rate of pay.
• Timecards: Timecards must be completed and signed by all non-exempt (subject to overtime laws) employees every pay period. They should include date worked, time-in at the start of shift, time-out for meal break, time-in when returning from meal break, and time-out at the end of shift. Employees who do a variety of duties should also write a brief description of duties performed for the day. Timecards must be retained for three years. Properly completed timecards are your best defense against an employee claim that they did not receive proper meal breaks or proper payment of wages.
• Hiring Minors: Employers must have a work permit on file for each minor (workers under the age of 18) employed. Permits are obtained at the child’s school. Permits expire 5 days after the beginning of a new school year. Permits are required before employing minors. It is not legal for an employer subject to the Fair Labor Standards Act (most employers) to hire children under age of 14. Youth under age of 18 may not work more than 8 hours in a day. Youth may not work during scheduled school hours.

Feel free to contact Aiello-Goodrich-Teuscher for assistance with these or other payroll compliance questions.