Articles Discussing General Topics Under The FLSA.

Littler’s Semi-Annual Rates Update for Minimum Wage, Tips, and Exempt Pay Increases on January 1, 2026 (and Other Developments)

Whether you’re planning to serve turkey or tofu during the holidays, we’re serving up notable rate-related developments since our mid-year update, along with known nonexempt and exempt employee rate changes that

As 2026 approaches, employers may want to assess the following wage-and-hour compliance issues: rising salary thresholds for overtime exemptions, widening gaps between federal and state minimum wage amounts, and increasingly complex state-specific duties tests and exemption standards. Each can present operational risk if job classifications and pay practices are not

One day before the government shutdown, on September 30, 2025, the U.S. Department of Labor (DOL) issued four opinion letters, including FLSA2025-03, which condones including front-of-house oyster shuckers in traditional tip pools. This opinion letter addresses a question posed by a restaurant employer that requires servers (who are presumably paid

Department of Labor Issues Opinion Letter Regarding Employees Who Customarily and Regularly Receive Tips

On September 30, 2025, the U.S. Department of Labor (DOL) issued an opinion letter reaffirming its longstanding approach to determining which employees “customarily and regularly” receive tips for purposes of compliance with Fair Labor Standards Act

Department of Labor Issues Opinion Letter Clarifying “Horizontal” Joint Employment

On September 30, 2025, the U.S. Department of Labor (DOL) issued an opinion letter describing when “horizontal” joint employment will require separate legal entities to be treated as a single employer for purposes of overtime under the Fair Labor Standards

On September 19, 2025, the Internal Revenue Service (IRS) unveiled proposed regulations listing nearly seventy jobs that will qualify for the new “No Tax on Tips” deduction, which was passed as part of the One Big Beautiful Bill Act (OBBB Act). The IRS also provided additional guidance clarifying which tips

Treasury Department Issues Proposed Regulation on “No Tax on Tips”

As we have previously reported, the “One Big Beautiful Bill Act” (OBBBA) provides an above-the-line tax deduction for certain “qualified tips.” To qualify for the deduction, the tips must (among other conditions) be “cash tips” received by an individual engaged

On September 2, 2025, the U.S. Department of Treasury released a “preliminary list” of jobs that may be entitled to claim a tax deduction for certain wages. This preliminary list includes 68 occupations that “customarily and regularly received tips” on or before December 31, 2024 and thereby qualify for the tax deduction for tips. Additionally, the IRS recently provided a draft Form W-2 for 2026 that reflects changes required by recent legislation.

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) are rolling out guidance on the new “No Tax on Tips” provision under the One Big Beautiful Bill Act (OBBB Act), ushering in a significant change for tax collection for employers with employees who receive tips. On September

Is a Uniform Standard for Evaluating FLSA Collective Action Notice Motions on the Horizon?

The Fair Labor Standards Act (FLSA) provides a framework for how employees are compensated under federal law. In addition to establishing minimum wage and overtime standards, among other things, the FLSA allows employees to bring “collective”

Treasury Department Releases “Preliminary List” of “No Tax on Tips” Occupations

The Treasury Department this week released a “preliminary list” of occupations that may be entitled to claim the “no tax on tips” deduction.

tgelbman@littler.com Wed, 09/03/2025 – 12:39

Child labor laws have changed in several states this year with some states tightening restrictions on child labor and other states loosening their rules. California, Indiana, Michigan, Nevada, and Virginia are among the states that have altered their laws on employment of minors.