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July 2011

2011.07.25

【集団訴訟】CPAじゃないJunior AccountantはExemptなのか?

今回はPWCという会計事務所の集団訴訟のケースについて書こう。Big4と呼ばれるような会計事務所は不夜城だとよく言われるが、まだ会計士の資格を持っていないJunior Accountantも死ぬほど働かされると言われる。そのJunior Accountant達が集団訴訟を起こした。

「我々はNon-Exemptだ。残業代を払え」

ということだ。

しかし今回はこの訴えが差し戻された。

つまりCPAじゃないJunior AccountantもExemptと扱ってよい場合があるだろうという判断だ。


Unlicensed Accountants May be Exempt
Companies that employ unlicensed accountants, engineers and other professionals recently received some good news. In 2009, these employers were dealt a blow when a federal district court in California ruled that unlicensed accountants could not qualify for California’s learned professional exemption or administrative exemption.

The Ninth Circuit reversed the lower court and ruled that unlicensed accountants are not categorically ineligible for either of these exemptions. Campbell v. PricewaterhouseCoopers LLP, No. 09-16370 (9th Cir. June 15, 2011)

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2011.07.18

【クイズ】第4回 これは残業代の算定に含まれますか?

Under the federal FLSA, should holiday pay and holiday gifts be included in an employee’s regular rate of pay for the purpose of determining overtime?

1.Yes
2.No
3.FLSA doesn’t regulate holiday pay

▼答えはUSTでお届けします。


参考までにカリフォルニアについて関連するQ&Aをお送りします。Department of Industrial RelationsのWebより。
http://www.dir.ca.gov/dlse/faq_overtime.htm

3. Q. Is a bonus included in the regular rate of pay for purposes of calculating overtime?

A.
Yes, if it is a nondiscretionary bonus. A nondiscretionary bonus is included in determining the regular rate of pay for computing overtime when it is based upon hours worked, production or proficiency.

Discretionary bonuses or sums paid as gifts at a holiday or other special occasions, such as a reward for good service, which are not measured by or dependent upon hours worked, production or efficiency, are not included for purposes of determining the regular rate of pay.

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Automaticで401kの拠出が減った?

2006年のPension Protection Actの結果何が起こっているかについてWall Street Journalに記事が出ている。他人の不幸は密の味。悪事千里を走る。マスコミはマイナスのことを書いた方が注目を浴びることが分かっているとは言え、この事実は衝撃的だ。

そもそも、2006年のPension Protection Actの目玉の一つとして、401kのアカウントに自動的に拠出をするAutomatic Enrollmentが許可された。これによって401kへの拠出は増えると思われていたわけだ。参加したい人が手を上げる方式よりも、参加したくない人だけが自主的に出た方が拠出が増えると期待していた。

しかし、ふたを開けるとAutomaticでは3%の拠出が設定されているが、Automaticでない時に自主的にやっていた場合は5%程度の拠出をしていた。この差が401kへの資産の回りを少なくしているという。

うーん、これは本当にAutomaticだけが原因だろうか?リーマンショックの後に401kへの拠出を減らしたのではないか?Mutual Fundもリーマンショックでかなり値下がりしたので、それがひとつの原因では?また、そもそも不景気で拠出できる余裕がなくなったのでは?

Pension Protection Actだけが原因ではないのでは?

あなたはどう思いますか?

As automatic enrollment goes up, deferral rates go down. WSJ reports 40 percent of new hires at companies with automatic enrollment are putting away less money than they would if they were left to enroll voluntarily. Even some of the biggest players in the retirement space have seen contribution rates in their plans fizzle since PPA passage.

Default rates of 3 percent – to which workers usually stay attached – are far less than the 5 to 10 percent participants elect when they voluntarily enroll, according to WSJ. The consequences amount to “billions of dollars in potential retirement savings” left on the table.

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2011.07.13

Survey: More Employees Do Not Expect Pay Raise

Survey: More Employees Do Not Expect Pay Raise

Amid recent market volatility and mixed labor reports, second quarter employee confidence regarding pay raises and job security has retreated to levels last seen in the height of the recession, even while employers report compensation changes as flat, according to the Q2 Glassdoor® Employment Confidence Survey on its behalf by Harris Interactive®.

調査によれば、更に多くの従業員が昇給を期待していないことが分かった。
あなたは来年に向けて昇給を期待していますか?

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2011.07.07

2014年 企業の1/3が健康保険の提供を止める?

6月に発表されたマッキンゼーのレポートが波紋を呼んだ。ここ数週間このことについて書きたいと思っていたが、なかなかそのための時間を創れず今日になってしまった。
マッキンゼーのレポートは衝撃的で、2014年のHealth Care Reform、国民皆保険の導入に際して1/3もの企業が健康保険の提供を止めると答えたものだ。
この回答に対して民主党は大反発。その圧力からマッキンゼーは調査方法、質問等の内容を開示し意見表明をすることとなった。

弊社のお客様の状況を見ていると今年も15%程度の健康保険料値上げが続いている。ある企業幹部はこのマッキンゼーの調査の話をしたところ、「そう思っても仕方ない状況だ」とため息をついていた。
2014年を期に、Employee Benefitに大きな変革がやってくるかもしれない。

あなたの会社はどのように考えているだろうか?


http://www.benefitspro.com/2011/06/20/mckinsey-drops-survey-details

McKinsey drops survey details
June 20, 2011
By Kathryn Mayer
Tags
Core/Group, Voluntary, health insurance

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14 Comments

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After pressure from Democrats, consulting firm McKinsey released a statement Monday, along with the full questionnaire about its now-controversial survey predicting a significant drop of ESI coverage due to health reform.

In the statement, McKinsey says they stand by the survey's “integrity and methodology.”

In February, McKinsey & Co. commissioned a survey of 1,329 U.S. private sector employers to measure their attitudes about health care reform. The survey, which McKinsey paid for itself as part of its “routine, proprietary research,” found 30 percent of respondents will “definitely” or “probably” stop offering employer-sponsored health insurance after 2014.

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HSA 2011年は$3,100(個人)上限に

IRS Releases 2012 HSA Contribution and HDHP Deductible Limits

We are always on the lookout for information related to High-Deductible Health Plans (HDHPs) and Health Savings Accounts (HSAs) that we think our clients and other individuals will find helpful.

We wanted to share that the IRS recently made public an advance copy of Revenue Procedure 2011-32, which sets forth the annual contribution and deductible limits for HSAs and HDHPs effective for calendar year 2012. The maximum HSA contribution limits will increase for all eligible account holders. This is great news for people who want to maximize their pre-tax savings and invest more fully in their healthcare needs! Whether individuals choose to fully fund their account, or simply make smaller contributions to their HSA, this information should be of interest to both employers and employees.

The details are as follows:

2012 Annual Maximum Contribution Limits for HSAs (increased from 2011 levels)

For individuals with self-only coverage under an HDHP, the annual limit on contributions will be $3,100 (up from $3,050 in 2011).

For individuals with family coverage under an HDHP, the annual limit on contributions will be $6,250 (up from $6,150 in 2011).

2012 Annual Minimum Deductible Limits for HDHPs to Qualify for an HSA (no change from 2011 levels)

For individuals with self-only coverage, the annual minimum deductible is $1,200, and the annual maximum out-of-pocket expense is $6,050.

For individuals with family coverage, the annual minimum deductible is $2,400, and the annual maximum out-of-pocket expense is $12,100.

For more information, visit the IRS Web site at
www.irs.gov/pub/irs-drop/rp-11-32.pdf.

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Conn. becomes 1st state requiring paid sick time

コネチカット州が全米で初めてPAID SICK LEAVEを雇用者に義務付ける州になった。カリフォルニアでもサンフランシスコ市は義務化されているが、州ではまだ義務化されていない。

Conn. becomes 1st state requiring paid sick time
By Stephen Singer
Connecticut has become the first state to require companies to provide employees with paid sick leave with legislation signed into law by Gov. Dannel P. Malloy, who announced his action Tuesday

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2011.07.06

Meal and Rest Break Cases Still Unsettled

カリフォルニアでは1日5時間より多く働く場合、30分以上無給で食事休憩を与えることと4時間働くごとに4時間の真ん中あたりで10分以上有給で休憩をとることを義務付けている。このMealとRest Breakが与えられなかったということで、Lumps Plusに対して集団訴訟が起こっている。

未だ係争中で結論は出ていない。

Meal and Rest Break Cases Still Unsettled
A court of appeal once again dismissed a class action lawsuit alleging an employer's violation of wage-and-hour laws in California.

Three short-term employees who worked at the same Lamps Plus store filed the class action lawsuit, claiming that Lamps Plus denied meal and rest breaks to employees, did not provide itemized wage statements and did not pay employees within the timeframe specified by state law after termination of employment. Flores v. Lamps Plus, Inc., WL 1759625 2011

Employers take note: Even though the court in this case ruled that employers do not have to ensure meal and rest periods are taken, the California Supreme Court will have the final word on this subject when it hears the case of Brinker Restaurant Corp. v. Superior Court.

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Calif. moves to control health insurance rates

速報です。カリフォルニア立法府の委員会はヘルスインシュランスの保険料値上げに対して州が拒否権を発動できる法案を承認しました。しかし、この後法案が成立していくには大きな修正も必要だと支持者も述べています。カリフォルニアは全米の15%にあたる個人健康保険のシェアを持っているため、全米への影響波及も必至だ。

Calif. moves to control health insurance rates
By Adam Weintraub
A California legislative committee has approved a bill that would give state officials the power to reject proposed health insurance rate increases.

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