The Internal Revenue Service (IRS) has released new guidance on the federal income and employment tax treatment of contributions and benefits paid under state paid family and medical leave (PFML) statutes. This guidance also outlines the related reporting requirements for employers and employees. There was no published guidance that addressed
Articles Discussing General Issues Under The FMLA.
Employers Administering PFML Programs Receive Essential Guidance from the IRS
In a significant development for employers managing Paid Family and Medical Leave (PFML) programs, the IRS has issued new guidance clarifying the federal income and employment tax treatment of contributions and benefits under state-funded PFML programs. This guidance, detailed in Revenue Ruling 2025-4, addresses key tax implications for both employers
Tenth Circuit Clarifies When the Door for Individual Liability Under the FMLA Is Opened
On January 14, 2025, the U.S. Court of Appeals for the Tenth Circuit ruled in Walkingstick Dixon v. Oklahoma Regional University System Board of Regents that the Family and Medical Leave Act (FMLA) permits actions against individuals in limited circumstances when the individual qualifies as an “employer” under the “economic
IRS Ruling Clarifies Employment Tax Implications of Paid Family and Medical Leave Programs
The IRS’s recently released Revenue Ruling 2025-4 provides significant guidance on the employment tax treatment of contributions to and benefits paid under state paid family and medical leave (PFML) programs. This has been an area of concern as states have enacted various paid leave laws without providing guidance about how
Modern Families: The Sixth Circuit’s Decision Regarding In Loco Parentis Relationships for Adult Siblings and FMLA Claims
The Sixth Circuit Court of Appeals recently issued a significant decision regarding the interpretation of the mysterious “in loco parentis” relationships under the Family and Medical Leave Act (FMLA). Chapman v. Brentlinger Enterprises held that an in loco parentis relationship can develop between two adults, including siblings, when one adult
No Sibling Rivalry Here: Court Green Lights Potential FMLA Leave for Siblings
Let me share a story about Celestia, who requested a few weeks of FMLA leave to care for her sister who was dying from cancer.
Celestia was a finance manager at Midwest Auto Group (known as “MAG”), a car dealership that peddles luxury cars.
What follows, though, is a total
Is the Department of Labor Turning FMLA Investigations into FLSA Investigations?
Every once in awhile, the U.S. Department of Labor rattles its saber, warning employers that it’s readying itself for aggressive enforcement investigations reviewing alleged FMLA violations.
For instance, two years ago, the DOL announced that it would ramp up FMLA audits (as well as wage and hour audits generally) those employers
Granting FMLA Leave for Clinical Trials: Five Key Points from the DOL’s New Guidance for Employers
DOL’s Wage and Hour Division Weighs in on FMLA Use for Clinical Trials
In an opinion letter dated November 8, 2024, the Wage and Hour Division of the U.S. Department of Labor (DOL) responded to a question posed by an organization dedicated to finding a cure for specific diseases. At issue was the question of whether treatment provided as part of a clinical
Five Takeaways for Employers Implementing FMLA Leave for Clinical Trials
The DOL Wage and Hour Division’s recently issued opinion letter clarifies the scope of permitted uses of Family Medical Leave Act leave. Specifically, it affirms that eligible employees may use FMLA leave for medical interventions provided as part of clinical trials, regardless of whether the treatment is experimental or involves
Join Me for a Free Webinar: Remote Control? Managing Remote Work Requests in a Changed Workforce
Join me for my annual FMLA/ADA webinar, which comes to you, as always, free of charge.
This year, due to overwhelming demand, we’re covering remote work as an ADA accommodation.
When: Wednesday, December 11, 2024 (12:00 – 1:15 p.m. central time)
Online registration: Click Here to register
As employers increasingly
When an Employee Abruptly Requests FMLA Leave after Being Given a Sucky Work Assignment, Can He Safely Be Terminated?
Meet Ray.
Ray is to the FMLA as Patrick Mahomes is to football. Ray is an FMLA pro, having taken FMLA leave a total of 158 times over three years. No joke. F-M-L-A simply rolled off Ray’s tongue, enabling him to take leave on countless occasions.
As the story goes,
Fourth Circuit Affirms Employers’ Right to Investigate and Take Action for Suspected FMLA Leave Misuse
5th Circuit Rejects FMLA Claims, Clarifies Notice Requirement
Southeast Employment Law Letter, Vol. 5, No. 6
In a PWFA World, Can an Employer Safely Request FMLA Medical Certification for an Absence Due to Pregnancy?
For decades, employers have applied the usual FMLA rules for an employee who cannot work because of limitations due to pregnancy. When these limitations render a pregnant employee unable to work, the employer has always had the right to obtain medical certification to confirm the limitation and the employee’s need