Transcript Worker’s Compensation Unemployment Insurance

Employee Policy
&
Independent
Contract Labor Policy
Federal and State Employment Laws
Applicable to Conservation District
Employment Policy
Equal Employment Opportunity
• State Requirements: Fair Employment Practices
Chapter 9; 27-9-105, which states that:
(a) It is a discriminatory or unfair employment practice:
(i) For an employer to refuse to hire, to discharge,
to promote or demote, or to discriminate in matters of
compensation or the terms, conditions or privileges of
employment against, a qualified handicapped person
or any person otherwise qualified, because of age,
sex, race, creed, color, national origin or ancestry;
• Federal Requirements: EEO for individuals with
disabilities 29 CFR Part 1630 and Parts 1602 and 1627
Federal and State Employment Laws
Applicable to Conservation District
Employment Policy
Sexual Harassment
• State Requirements: Executive Order 2000-4,
Governor Geringer
Sample policy: Harassment of employees or of
applicants by other employees is prohibited.
Harassment includes, without limitation, verbal
harassment (epithets, derogatory statements,
slurs), physical harassment (assault, physical
interference with normal work or involvement).
Visual harassment (poster, cartoons, drawings),
and innuendo.
• Federal Requirements: Civil Rights Act - Section
703, Title VII of 1964
Personnel Records
• State Requirements:
27-4-203. Record of work of employees
required.
Every employer subject to this act [§§ 27-4201 through 27-4-204] shall make, and keep
for a period of not less than two (2) years in
or about the premises wherein any employee
is employed, a record of the name, address
and occupation of each of his employees, the
rate of pay, and the amount paid each pay
period to each such employee, the hours
worked each day and each work week by
such employee.
Compensation Time
• No state requirements
• Federal Requirements: Fair Labor Standards
Act
Family and Medical Leave Act
• State Requirements: None
• Federal Requirements: Family and Medical
Leave Act of '93
• Covered employers must grant eligible employees
up to a total of 12 workweeks of unpaid leave
during any 12 month period, for one or more of
the following reasons:
• Birth and care of newborn child of employee
• Placement with the employee of son or daughter for
adoption or foster care
• To care for an immediate family member (spouse,
child or parent) with a serious health condition
• To take medical leave when the employee is
unable to work because of a serious health
condition Federal Requirements: Family and Medical
Leave Act of '93
The FMLA also
• Maintains health benefits during leave
• Restores an employee’s job after leave
• Sets requirements for notice and certification of the
need for leave
• Protects employees who request or take leave; and
includes certain employer record keeping laws
For more information on the Family and Medical Leave
Act, visit: http://www.dol.gov/esa/whd/fmla
Wage Claims
• Title 27 of Wyoming
Statutes provides for a
minimum wage, record
keeping and final
payment of wages.
• Employer is required to
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keep records for each
employee for two years.
Records must include:
employee name, job title,
rate of pay, amount paid
each pay period, hours
worked each day and
each work week.
All wages must be paid to
employee within 5
working days.
Employee Compensation
An employee compensation package
consists of both salary and benefits. In
designing a compensation package, the
employer should make every effort to
provide employees with a fair and
equitable return for their work.
Copies of example salary scales can be
obtained from WACD
Retirement
• District employees qualify for the
Wyoming State Retirement Plan but
supervisors do not qualify. W.S. 9-3-427
• Information on the Wyoming Retirement
System can be obtained by contacting the
Director at (307)777-7691 or FAX
(307)777-5995 or visiting their website at
http://retirement.state.wy.us/
WACD Delta Dental Plan
• District employees and supervisors are
eligible to receive dental insurance
through the WACD Delta Dental Group
plan. Contact WACD for enrollment
procedures, rates and benefits.
Health Insurance
• District employees are eligible to receive
health insurance through the WACD Group
plan. Contact The Urman Company for
enrollment procedures, rates and benefits.
The Urman Company
800-640-4459
307-634-5566 or
[email protected]
Employee Policy
 Each Conservation District should develop an
Employee Policy and employee position descriptions
if these have not already been established. The
policy should be updated regularly to ensure
compliance with current law.
 Each employee of the District should be required to
read and sign the policy. The signature page of the
policy should then be kept in the employee’s
personnel file.
 Copies of Employee policy and position descriptions
can be obtained from WACD.
Employee Policy
 The District Board of Supervisors may choose
to have the policy reviewed by an attorney
specializing in employment law to ensure that
all applicable state and federal labor laws are
complied with.
 The Laramie County CD has completed a very
rigorous review by an attorney specializing in
employment law, when completing their
Personnel Policy Book. Copies of the manual
may be obtained from WACD.
Employee Policies should contain information
on:
• Salaries and compensation such as compensatory time
for non-exempt employees (based on the Fair Labor
Standards Act)
• Section 13(a)(1) of the FLSA exempts executive,
administrative, professional and outside sales employees
from the minimum wage and overtime requirements,
provided they meet certain tests regarding job duties and
responsibilities and are salaried employees.
• It is not acceptable to simply place employees on salary
and classify them as exempt without regard to duties or
percentage of time spent in exempt duties
• Contact WACD or visit the Department of Labor WageHour website at http://www.dol.gov/esa/whd/ or call 1866-4USWAGE.
• Benefits such as annual leave, sick leave,
maternity leave, bereavement leave, holiday
leave, etc – Wyoming State Statutes require an
employer to provide one hour of leave with pay
for the purposes of voting in an official public
election. (See W.S. 22-2-111)
• Leave policy to define what types of leave may
be used for what purposes
• Drug and alcohol policies – Many federal grants
require a drug free workplace form be included
in each employee’s personnel record
• Equal Employment Opportunity Statement
• Make “at-will” the standard of employment
– Ensure that employee policy doesn’t contain language
related to termination for “cause”. It will supersede
“at will” termination for no reason, any reason, not
the wrong reason.
• Have issue of supervision clearly address, ie.
•
•
•
District Manager is supervisor or all other
employees, Board is supervisor, etc.
Have grievance process established and ensure
that it is followed.
Ensure that employees understand and
acknowledge the procedures.
Follow your employee handbook to the letter!.
Not following your handbook exposes your and
your District Board.
Vacation and Sick Time
• Nothing in state or federal statutes require
an employer to provide sick or vacation
time.
• If an employer does provide vacation time
it is regulated by a 1963 Attorney
General’s opinion which has held up over
the years in the courts.
Compensation Time Vs.
Cash Overtime Pay
• Employees of state and local government
can earn and accrue compensatory time
off (comp time) in lieu of immediate cash
payment for overtime
• The Fair Labor Standards Act requires that
comp time be earned at a rate not less
than one and one-half hours for each
hour worked overtime
See 29 CRF 553.22
Compensation Time Vs. Cash
Overtime Pay (continued)
• An agreement or understanding between the
•
•
employee and employer to use comp time in lieu
of overtime payment in cash must be reached
prior to the performance of work
The agreement should be put in writing, and can
become part of position description
Such an agreement does not automatically extend
to all employees; employer does not have to
provide similar agreement to all employees
See 29 CFR 553.23
Compensation Time Vs. Cash
Overtime Pay (continued)
• Records must be kept containing basic
employee data and must also contain:
– Number of hours of comp time earned each work
period
– Number of hours of comp time used each work
period
– Number of hours of comp time compensated in
cash
– Copy of written agreement of compensation time
in lieu of cash overtime pay
See 29 CRF 553.50
Example Policy Book Table of
Contents
1. At Will Employment Statement
a. Allows for an employer to fire an employee at
any time without a reason or without cause
b. Also allows an employee to quit without notice
and receive any pay or benefits they have
accrued up until the end of their employment
2. Salary and Compensation
a. Salary
b. Overtime payments and Compensatory
Time for Non-exempt Employees
c. Compensation Upon Separation
d. Performance Appraisals
3. Hours of work defined
4. Benefits
a. Leave benefits
b. Health and dental insurance
c. Retirement
d. Life Insurance
5. Leave Policy
6. Security
7. Drug and alcohol policy
8. Equal Employment Opportunity
9. Employee Privacy Expectations
10.Civil Rights
11.Personnel Records
12.Work Related Injuries
Employee Supervision
• Ensure that all clearly understand the Employee Policy
handbook and job descriptions and everyone is clear on
who has supervisory responsibilities.
• Conduct at a minimum, an annual review of employees –
employee needs to know if they are doing a good job and
where improvement is needed.
• Clearly and promptly document each employment action.
– Each time a supervisor/manager meets with an employee for
performance counseling, document the discussion and
outcomes of the session.
– Have the employee sign it to acknowledge that he or she has
seen and understood the document, even if the employee may
not agree. An employee can state that they disagree but do
not let the disagreement evolve into an argument.
– Keep copy in the employee personnel file.
Employee Supervision
• Have clear process for grievances so
supervisors/employees know and
understand how disagreements among
employees are to be handled.
• Recommend that the Board appoint a
district board member to serve as
personnel liaison.
Evaluation of Employees
• Conduct employee evaluations, making
sure expectations of the board are clear.
• Follow up on evaluations
• Issues on failure to perform job duties
should be issued to employees in writing,
signed and dated.
• Compensation increases should be based
on performance evaluations.
Independent Contract Labor
For federal tax purposes, the
distinction between employee and
independent contractor is important.
Worker classification affects how the
district will pay federal income tax,
social security and Medical taxes.
Independent Contractor vs.
Employee
Three main categories determine
whether a worker is an
independent contractor or an
employee
Behavioral Control
Financial Control
Relationship of the Parties
Behavioral Control
• A worker is an employee when the business
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•
has the right to direct and control the worker.
An employee receives extensive instructions on
how the work is to be done, including how,
where or when to do the work, what tools or
equipment to use, what assistants to hire, where
to purchase supplies
If the business provides the worker with training
about required procedures and methods, this
indicates the business wants the work done a
certain way and suggests the worker may be an
employee.
Financial Control
• Significant Investment – if the worker has a
significant financial investment in his/her work,
may be an independent contractor.
• Expenses- if worker is not reimbursed for some or
all business expenses, the worker may be an
independent contractor.
• Opportunity for Profit or Loss – if worker can
realize a profit or incur a loss, it suggests they are
in business for themselves and an independent
contractor.
Relationship to the Parties
• If the worker receives benefits, such as
insurance, pension or paid leave, this
indicates they are an employee.
• Written contracts show what both parties
intend.
• Contract labor persons need to have a contract in
file prior to commencement of work. (See your
attorney or use a copy of the “independent
contractor” contract found on page 93 of the
Special Districts Accounting Handbook available
online at
http://audit.state.wy.us/PFUNDS/MANUALS%20and
%20RFP%20form/Special%20District%20Accountin
g%20Manuel%202003.doc or contact WACD)
• Amounts paid, if over $600, must be reported to
IRS on a Form 1099. This includes banquet
entertainment, speakers, etc.
• Contact WACD or visit the IRS website at
www.irs.gov for more information on determining
if your worker is an independent contractor.
• Proof of liability insurance – require in contract
Worker’s Compensation/
Unemployment Insurance
Workers Compensation
Workers Compensation is a MANDATORY insurance policy, which pays
medical bills and job benefits to workers injured on the job.
• If a District employee performs work in the field, the
Conservation District should establish an account and pay
premiums on the gross salary of each employee.
• Clerical workers can be exempt from the program, however
it is not recommended. If the District has not elected total
coverage for all of their employees, no premiums should be
paid and injuries that occur on the job are not covered.
Workers Compensation
• All Districts must open an account with Workers
Compensation and then make monthly payroll reports to
the Dept. of Employment. If an account has not been
opened the District may be required to pay back premiums
of up to two years.
• If an employee is injured on the job and no account has
been opened, nor premiums paid, and the job is covered by
Workers Compensation, Workers Compensation will pay the
medical bills and job benefits. They will then collect these
funds from the employer.
Unemployment Insurance
• Conservation Districts are subject to Wyoming
Unemployment Laws and should have an
“account”
with
the
Department
of
Employment in Casper. Payments should be
made to the account on a quarterly basis.
Unemployment Insurance
• Government employers, such as Districts, may elect
to reimburse the Unemployment Compensation Fund
for the amount of benefits paid to their former
employees in lieu of payroll tax deductions. In cases
such as these, the District should set aside funds in a
separate account to be utilized in the case of an
unemployment claim. District boards need to
maintain consistency with the account. It is
recommended that the District make quarterly
payments to the account, based on past claims
and salaries.
• In general, both full and part time employees are
eligible for benefits if they are laid off.
The Wyoming Department of Employment,
Workers Compensation can be reached at
777-6763.
For more information on Unemployment
Insurance contact 235-3217