2. Handbooks: Elements
Goals (Mission Statement)
Core Principles (Code of Ethics)
Employment Laws
◦ At-Will,EEOC, Limitations
“House rules”
◦ Discipline,Open Door
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 2
3. Handbooks: Live It!
Collaborate, Calibrate
Training
Signed Acknowledgement
Plausible
Interactive Process
Living Document
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 3
4. Handbooks: Resources
Fisher & Phillips, LLC
http://www.laborlawyers.com/files/32779_Ohio%20Stat
e%20Law%20Booklet%20%28August%202012%29.PDF
Jon Hyman, http://www.ohioemployerlawblog.com/
NFIB, www.NFIB.com
Jim Tressel, The Winners Manual
Helen Tauscher, helen_tauscher@mymail.eku.edu
ScottWarrick, http://www.scottwarrick.com/
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 4
5. Employees or Contractors?
Legal!
United States Code,Title 29, Chapter 8,
Section 203
Internal Revenue Service
Unemployment
Fair Labor Standards Act*
Ohio Revised Code, Chapter 4111*
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 5
6. Employees or Contractors?
United States Code,Title 29, Chapter 8, Section 203
“(d) ‘‘Employer’’ includes any person
acting directly or indirectly in the interest
of an employer in relation to an employee
and includes a public agency…
(e)(1) Except as provided in paragraphs
(2), (3), and (4), the term ‘‘employee’’
means any individual employed by an
employer.”
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 6
9. Employees or Contractors?
http://jfs.ohio.gov/ouc/uctax/comnfaq.stm
“An employer-employee relationship exists
when a person who hires an individual to
perform services has the right to exercise
control over the manner and means by which
the individual performs his or her services.
The right of control, whether or not exercised,
is the most important factor in determining
the relationship.The right to discharge a
worker at will and without cause is strong
evidence of the right to exercise direction and
control.”
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 9
10. Employees or Contractors?
http://jfs.ohio.gov/ouc/uctax/comnfaq.stm
3 of 20 questions to determine relationship:
• What training is required for individual(s)
performing services?
• Who hires, supervises and/or pays the
individual(s) performing services?
• What type of reports, oral or written,
does the business require the
individual(s) performing services to
submit?
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 10
11. Payroll, Records, and Taxes
http://www.dol.gov/elaws/esa/flsa/overtime/menu.htm
Exempt: Meets specific DOL requirements
defined in Fact Sheets; exempt from rules
requiring overtime payment; use Advisor
◦ Administrative,#17C
◦ Computer Related,#17E
◦ Executive,#17B
◦ Outside Sales, #17F
◦ Professional,#17D
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 11
12. Payroll, Records, and Taxes
http://www.dol.gov/elaws/esa/flsa/hoursworked/
http://codes.ohio.gov/orc/4111
Non Exempt:
Use DOL Hours Worked Advisor
Ohio Definition: “An employer shall pay
an employee for overtime at a wage rate
of one and one-half times the employee's
wage rate for hours worked in excess of
forty hours in one workweek…”
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 12
13. Payroll, Records and Taxes
“An employer shall maintain a record of the
name, address, occupation, pay rate, hours
worked for each day worked and each
amount paid an employee for a period of
not less than three years following the last
date the employee was employed.” (Ohio
Constitution, Article 2, 34a)
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 13
14. Payroll, Records andTaxes
http://www.dol.gov/whd/regs/compliance/whdfs21.htm
The FLSA requires employers to keep
records on wages, hours, and other items,
as specified in DOL recordkeeping
regulations.
The records do not have to be kept in
any particular form and time clocks need
not be used.
Fact Sheet #21 lists items required
7-7-15 SCORE presentation by helen_tauscher@mymail.eku.edu 14
