Pro Bono Partnership of Atlanta

Employee Benefits

Employee Awards & Gifts: Guidance to Avoid a Tax Spoiler

Your nonprofit wants to honor & celebrate its employees, whether it is with a company meal, holiday present, or award for years of service to your organization.  Employees appreciate employer gifts for any reason, but the gift is not as exciting if it’s taxed. In this episode of the PBPA Podcast, Darrell Smelcer with Hunton Andrew Kurth will walk us through the tax considerations of gifts to employees.  He will share tips and guidance to help your nonprofit and its employees avoid a tax spoiler.

Additional Resources Referenced in this Episode:

Employer’s Tax Guide

Employer’s Guide to Fringe Benefits

Business Expense Guide

Episode 35 Transcript

When Employees Live in Other States: Remote Workforce Legal Considerations

You may be used to having a remote workforce now, but happens if one of your employees decides to take their remote work to a different state?  If you have remote employees who live out-of-state, you may be subject to certain requirements of their state.  In this article, Jenny Jeong at Morris Manning outlines legal considerations, such as workers compensation, discrimination and payroll tax compliance, for nonprofits with out-of-state remote workforce.
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Small Employers May Receive A Tax Credit for Paid Vaccination Leave

The American Rescue Plan Act (ARPA) expanded and extended the tax credits that small employers may opt to receive under the Families First Coronavirus Response Act (FFCRA) for voluntarily providing paid COVID-19-related leave.  Under this expansion, employers can receive a tax credit if they choose to provide paid leave for employees to get a COVID-19 vaccination and for any time their employees may need to recover from that vaccination. Learn more in this article.

Federal Postings Are Still Required for Remote Workplaces

Under federal law, employers are required to display notices and posters in the workplace advising employees of their rights.  What is a “workplace” when some or all of your employees are remote?  Should you send notices out via e-mail, or post them on a shared document drive, or in the breakroom no one has used since March 2020?  Read this article to learn more about the US Department of Labor’s (“DOL”) recent guidance on legally-compliant electronic postings.

Electronic Federal Postings for Remote Workers

Educational Assistance Program Expanded to Cover Loan Repayments though 2025

Nonprofit employers may provide educational assistance programs to their employees as a benefit, to cover certain qualifying education expenses.  The CARES Act temporarily expanded the definition of “educational assistance” to include qualified student loans.  This expansion has been extended by the to include student loans through December 31, 2025.  Find out more in this article about the expansion of educational assistance programs.

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Webcast: Retirement Plan Options for Nonprofit Employers

Part II of a 2 Part Series on Employee Benefits

For nonprofit employers, the IRS provides several retirement plan choices organizations can offer employees to attract and retain the best talent. Each alternative has differing levels of employer involvement, administration, opportunities for employees to defer compensation, and costs. This webcast will explore the different retirement plan options available to help you determine the best plan for your organization. This is the second webcast in a series on benefits.

Speaker: Leah Singleton, Thompson Hine LLP

View the webcast

View Part I of the Series: Executive and Deferred Compensation for Your Nonprofit Leaders

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Podcast | Childcare Leave as Your Employee’s Kids Go “Back to School”

Last Spring, the Families First Coronavirus Response Act (FFCRA) created new provisions for childcare leave. 5 months later, with schools opening up virtually and in-person, employers may once again be wondering how FFCRA leave might apply to their employees. In this episode of the PBPA Podcast, Todd Stanton answers our questions about FFCRA childcare leave & school re-openings.

Update on Georgia Unemployment Claims and The New Federal Benefits

This link to the Georgia Department of Labor website provides up-to-date information on how the Georgia DOL is managing unemployment claims, including the Federal Pandemic Unemployment Compensation program, which provides $600 in additional benefits per week to qualifying recipients of unemployment, and the Pandemic Unemployment Assistance, which will provide unemployment assistance to those who are not traditionally eligible for unemployment. Please be aware that employees of nonprofits that are not typically eligible for unemployment because their employer does not contribute to the unemployment system, such as nonprofit employers with fewer than 4 employees, may be eligible for benefits under the Pandemic Unemployment Assistance program.

The SECURE Act and Your 403(b) Plan

SECURE 403(b) plans 1-20The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) made numerous changes to retirement plans, many of which apply to 401(k) plans. However, many of those changes also apply to 403(b) plans of nonprofit organizations. This article highlights the SECURE Act provisions that may affect 403(b) plans and is intended to be read with “SECURE Act Highlights for Employers” (https://www.nelsonmullins.com/idea_exchange/alerts/Comp-and-Benefits-Brief/all/secure-act-highlights-for-employers). Discussion of any tax credits has been omitted on the assumption that nonprofits do not have taxable income that could be reduced by tax credits.

Is an ICHRA in your future? Reimbursing Employees for Health Care Premiums

This article presents general guidelines for Georgia nonprofit organizations as of the date written and should not be construed as legal advice. Always consult an attorney to address your particular situation.

By Kathryn B. Solley, Nelson Mullins Riley and Scarborough, LLP

In the past, employers, including nonprofits, were prohibited from reimbursing employee health care premiums. With the institution of ICHRAs, which are explained in more detail below, beginning on January 1, 2020, employers are once again permitted to reimburse employees for health care premiums under certain circumstances.

What is an ICHRA?
ICHRA stands for Individual Coverage HRA or Health Reimbursement Account. Pronounced “Ick-rah”.

What does an ICHRA do?
An ICHRA allows an employer to reimburse employees for individual health insurance premiums on a tax-favored basis.

Which employees can be offered an ICHRA?
An ICHRA is offered only to employees who are not offered group health insurance; an employee cannot choose between an ICHRA or group health insurance.
If all employees are offered an ICHRA, the size of the employer does not matter.
However, employers are permitted to offer an ICHRA to one class of employees and a traditional group health plan to another class of employees. In that case, there is a minimum class size for those offered an ICHRA:

Total Number of Employees: Less than 100, Minimum Class Size: 10
Total Number of Employees: 100 – 200, Minimum Class Size: 10% of total employees
Total Number of Employees: More than 20 Minimum, Class Size: 20 …

Webcast: Working Overtime: Who Is Eligible for Pay, Who Will Be Soon and How Do We Stay In Compliance?

Description:Many nonprofit employees who are not eligible for overtime pay will become eligible on January 1, 2020 when new regulations under the Fair Labor Standards Act go into effect. This webcast will provide important information to help nonprofits prepare for the new overtime regulations, including an overview of wage and hour law requirements and practical information about complying with the impending changes to the law.

Presenter: Valerie Barney, Deputy General Counsel, Litigation and Employment, Mohawk Industries, Inc.

View the webcast here.

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FLSA Webcast Slides

Employee Handbooks for Nonprofit Organizations

An employee handbook can be an important tool in clarifying roles, enhancing performance management, and reducing legal risk in a nonprofit organization. A clearly drafted and comprehensive employee handbook that contains policies the organization actually follows, can help ensure not only that managers, supervisors and employees understand the rules and guidelines that govern their employment, but also that the organization is in compliance with legal requirements.

Employee Handbook

Employee Handbooks

The Family and Medical Leave Act and Nonprofits

Nonprofits may be subject to the Family and Medical Leave Act (FMLA). This article is intended to provide a general overview of the FMLA. Topics covered in this article are:

    1. What is the FMLA?;
    2. Who qualifies as a “covered” employer and an eligible employee;
    3. Obligations of under the FMLA;
    4. Qualifying reasons for FMLA leave; and 5. What employers are prohibited from doing under the FMLA.
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FMLA

Article- The Family and Medical Leave Act and Nonprofits

Webcast: Employee Benefits for Nonprofits

Nonprofits can offer robust benefits packages to attract and retain employees. During this webinar, our speaker will provide an overview of the following types of employee benefits that nonprofits can offer, along with a discussion of the regulatory requirements and the pros and cons of each type of benefit:
– Tax-qualified retirement benefits;
– Executive compensation; and
– Health and welfare benefits

Presenter: Constance Brewster of Troutman Sanders

Click here to view the webcast.

Employee Benefits for Nonprofits

Slides: Employee Benefits for Small Non-Profits Webcast 2017

New Law Opens Door for Employer Premium Reimbursements

Small employers were presented with a holiday gift – the opportunity to reimburse their employees for premiums paid for insurance purchased in the individual market. This practice had been prohibited under the Affordable Care Act (“ACA”). The new law, passed as part of the 21st Century Cures Act, allows small employers to adopt qualifying reimbursement programs effective as early as January 1, 2017. Please read this article to determine whether this new opportunity is right for your organization.

New Employment Laws

Article: New Law Opens Door for Employer Premium Reimbursements

Employee Wellness Plans: What Employers Need to Know

Employee wellness plans have become more common in recent years. Their increased popularity reflects the belief that encouraging healthy habits among workers will improve employees’ health and overall quality of life, resulting in decreased health-insurance costs and lower employee absenteeism. Both the Health Insurance Portability and Accountability Act (HIPAA) and the Affordable Care Act restrict the types of wellness programs that may be offered and whether an employer may charge an employee additional health insurance premiums if the employee is a smoker or otherwise engages in unhealthy practices. State laws also regulate these programs. Miller & Chevalier has prepared a legal alert that gives a brief overview of the rules regarding wellness plans. Please

Please note that in addition to the legal disclaimer above, this article contains information that is based, in whole or in part, on the laws of the District of Columbia. As a result, the information may not be appropriate for organizations operating outside the District of Columbia.

Wellness ProgrArticle: Employee Wellness Plans: What Employers Need to Know
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Pay or Play: Determining Which Employers Are Subject to the Penalties Under Health Care Reform

Beginning January 1, 2015, the Patient Protection and Affordable Care Act requires most employers with 100 or more full-time employees or full-time equivalents to provide health coverage or pay a penalty tax for failure to do so. Beginning in 2016, most employers with 50 or more full-time employees or full-time equivalents are subject to the same penalty tax. This summary provides guidance on which entities are subject to the penalty tax, how the tax is calculated, and strategies to consider with respect to complying with the law.

Play or Pay

Article: Pay or Play-Determining Which Employers Are Subject to the Penalties Under Health Care Reform

Employer Mandate Relief Provided for Smaller Employers Under Final Regulations

Beginning January 1, 2015, the Patient Protection and Affordable Care Act requires most employers with 100 or more full-time employees or full-time equivalents to provide health coverage or pay a penalty tax for failure to do so. Employers with 50 or more full-time employees or full-time equivalents have another year to comply with the law provided that they satisfy certain requirements. This article provides a summary of those requirements and the consequences for failing to follow them.

Mandate Relief Provided 

Article: Employer Mandate Relief Provided for Smaller Employers Under Final Regulations

Webcast: Strategies for Compliance with “Obamacare” for 2014

When the one year delay in employer reporting and “pay or play” penalties was announced, many employers thought they could stop compliance considerations for a year at least. The Affordable Care Act (ACA) is not going away and most provisions are effective January 1, 2014. ACA applies to employers, including nonprofits, and to essentially all individuals.

This webinar will help you understand:
• Are you a large employer (50 or more) that must “pay or play;”
• What is the “individual mandate” and how does it affect your employees;
• What can the insurance “Exchange” offer your organization; and
• What other ACA provisions may apply to your organization.

Presenter: Kathy Solley, Nelson Mullins

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