The document summarizes the top six regulatory issues facing businesses in the summer of 2015 according to Paychex. These issues include increased enforcement of employee classification, minimum wage increases at the state and local level, mandatory paid sick leave in some jurisdictions, proposed expansion of federal overtime rules, implications of the Supreme Court ruling on same-sex marriage for employer benefits, and the potential impact of ongoing litigation and regulations related to the Affordable Care Act. Paychex advises businesses to stay informed about changing regulations and consider steps like reevaluating worker classification and compensation.

1. Six Top Regulatory Issues of
Summer 2015

2. “A major ruling on the Affordable Care Act, coupled with news of the
Department of Labor’s new proposed overtime rule, has meant a busy
and potentially uncertain time for business owners this summer. Paychex
keeps a close eye on the regulatory landscape to help businesses plan
and prepare for the changes ahead.”
Martin Mucci, Paychex president and CEO
#
5#
6 #
4 #
3 #
2 #
1

3. http://payx.me/summer15
Employee
Contractor
PLEASE CHOOSE ONE
TOP REGULATORY ISSUES OF SUMMER 2015
Increased Enforcement of
Employee
Classification
#
6
WHY IT MATTERS
Employers should use caution when classifying workers
as independent contractors and consider guidance from
enforcing agencies at both the federal and state level as
this remains a enforcement initiative across the country.
READ MORE

4. http://payx.me/summer15
Minimum
Wage Increase
#
5
Small business owners are encouraged to pay close
attention to any relevant action on the state and local
level to remain compliant with the applicable laws.
READ MORE
WHAT BUSINESSES NEED TO KNOW
TOP REGULATORY ISSUES OF SUMMER 2015

5. http://payx.me/summer15
TOP REGULATORY ISSUES OF SUMMER 2015
Mandatory Paid
Sick Leave
#
4
WHY IT MATTERS
Small business owners should expect state and local
jurisdictions to continue to consider employee sick
leave benefits. Complying with the latest paid sick
leave laws and regulations is important and may also
include detailed notice, posting, and recordkeeping
requirements.
READ MORE

6. http://payx.me/summer15
Expansion
of Overtime
Rules
#
3
In preparation for the new rule, many businesses are
reevaluating how they staff and operate their
businesses. Adjustments to worker classification,
evaluation of wages, review of similar state laws, and
carefully tracking employee hours are among the top
considerations related to this issue for employers.
READ MORE
WHAT BUSINESSES NEED TO KNOW
TOP REGULATORY ISSUES OF SUMMER 2015

7. http://payx.me/summer15
#
2
Spousal benefits mandated by federal law must now
be extended to same-sex marriages. If an employer
elects to provide certain other benefits, such as health
insurance, to opposite-sex spouses, it may be obliged
to treat same-sex spouses in a similar manner.
READ MORE
WHAT BUSINESSES NEED TO KNOW
TOP REGULATORY ISSUES OF SUMMER 2015
The SCOTUS Ruling on the
Same-Sex
Marriage

8. http://payx.me/summer15
TOP REGULATORY ISSUES OF SUMMER 2015
The SCOTUS Ruling on the
Affordable
Care Act
#
1
WHAT BUSINESSES NEED TO KNOW
Businesses that are defined as Applicable Large
Employers (ALE) under the ESR provisions will
continue to be subject to its requirements, including
the requirement to file informational Forms 1094-C
and 1095-C with the IRS.
READ MORE

9. http://www.paychex.com/articles
For more helpful tips to advance the
long-term success of your business, visit:
The information contained within is not tax or legal advice. These issues are complex and
applicability depends on individual circumstances. Businesses should consult tax or legal
counsel before taking action on any of the items identified above.
©2015 Paychex, Inc. All rights reserved.