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MASBO – April 30, 2014 1
IRS Circular 230 Disclosure: To insure compliance with Treasury RegulaEons, we are required to inform you that any tax advice contained in this communicaEon (including any aLachments) was not intended or wriLen by us to be used, and may not be used by you or anyone else, for the purpose of: (i) avoiding penalEes imposed by the Internal Revenue Code; or (ii) promoEng, markeEng, or recommending to another
party any tax-‐related maLer addressed in this communicaEon.
Presented By
FMLA LEAVE & MINNESOTA PARENTING LAWS
Darcy L. Hitesman Hitesman & Wold, P.A.
1
Wednesday, April 30, 2014
The Challenge • EnEtlements to leaves of absence come from different places: – Federal Laws – State Laws – AddiEonal employer obligaEons
In any given situaEon, the various leaves need to be managed. That means somebody has to do the managing.
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Approach
• Need an approach: SystemaEc way of addressing a problem or group of problems.
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The Menu
IdenEfy the possible laws that might apply, and if they do apply, require coordinaEon.
• Federal Law Examples – Family and Medical Leave Act of 1993 (FMLA) – Americans with DisabiliEes Act (ADA) – Uniformed Services Employment and Reemployment Rights Act (USERRA)
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Focus on the laws that impact you.
The Menu
• State Law Examples – Minnesota Statutes: • ParenEng Leave
– 181.941 ParenEng Leave – 181.9412 School Conference and AcEviEes Leave – 181.9413 Sick Leave Benefits; Care of RelaEves
• AdopEve Parent Leave – 181.92 Leaves for AdopEve Parents
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The Menu
– Bone Marrow, Organ, and Blood DonaEon Leave • 181.945 Leave for Bone Marrow DonaEons • 181.9456 Leave for Organ DonaEon • 181.9458 AuthorizaEon for Blood DonaEon Leave
– Leave For Civil Air Patrol Service • 181.946 Leave for Civil Air Patrol Service
– Leave For Families of Mobilized Military Members • 181.947 Leave for Immediate Family Members of Military Personnel Injured or Killed in AcEve Service • 181.948 Leave to ALend Military Ceremonies
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The Menu
– Military Duty • 192.26 State and Municipal Officers and Employees Not to Lose Pay While on Authorized Leave for Military Duty • 192.261 Leave of Absence
– Teacher Leave of Absence • 122A.46 Extended Leaves of Absence • 122A.49 SabbaEcal Leave for Teachers
– VicEm’s Leave • 518B.01, subd. 23 • 607.748, subd. 10 • 611A.036
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The Menu
– Jury Duty • 593.50 ProtecEon of Jurors' Employment.
– Workers’ CompensaEon • Chapter 176. Workers’ CompensaEon
– Minnesota Human Rights Leave (MHRA) • Chapter 363A. Human Rights
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Note: Always a work in progress.
The List IdenEfy the laws that apply when presented with a parEcular situaEon. • What are the key factors of the situaEon? – The employee
• How long employed • Employment schedule • Bargained/not bargained
– Own condiEon, other’s condiEon; relaEonship to other – Paid Eme available – DuraEon of leave – Others
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Compare Key CharacterisDcs • What is the trigger • Is employee eligible • What does the employee get – Time off – Paid Eme off/subsEtuEon of available paid Eme – Benefits – Reinstatement
• What does the employee have to do • What does the employer have to do See DOL Wage and Hour Division comparison chart.
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Compare Key Factors for Birth of Child
Compare Key Factors for Birth of Child • Employer subject to requirement – FMLA • All government employers subject
– Minn. Stat. SecEon 181.941 • Employer employees at least 21 employees at a site
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Compare Key Factors for Birth of Child
• Employee eligible for leave – FMLA • Employed for at least 12 months; worked at least 1250 hours in last 12 months; and employed at a worksite where at least 50 employees employed within 75 miles.
– Minn. Stat. SecEon 181.941 • Employed at least half Eme in each of 12 consecuEve months preceding request
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MASBO – April 30, 2014 5
Compare Key Factors for Birth of Child
• Trigger event – FMLA • Birth of a child
– Minn. Stat. SecEon 181.941 • Birth of a child
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Compare Key Factors for Birth of Child
• Paid/unpaid – FMLA • Unpaid • SubsEtute available paid leave (including sick Eme)
– Minn. Stat. SecEon 181.941 • DuraEon may be reduced by period of paid parental or disability leave • Sick leave may not be used to reduce
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Compare Key Factors for Birth of Child
• DuraEon of leave – FMLA • 12 weeks in 12 months for all events • How much of the 12 weeks Is available?
– Minn. Stat. SecEon 181.941 • 6 weeks per event
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Compare Key Factors for Birth of Child
• Manage Requirements • Run concurrently; track separately • Greatest common denominator when both in play
• When state leave exhausted, only FMLA len; only follow FMLA requirements
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Consider cost of group health coverage during leave. State law does nor preclude employer from triggering COBRA by shining cost to employee. But that would violate FMLA's requirement to maintain status quo.
Example: No subsEtuEon of sick leave unEl state leave exhausted
Other ConsideraDons
• CollecEve bargaining agreements • Employment contracts • Personnel policies and procedures • Past pracEces • SeLlement agreements • Health Care Reform – idenEficaEon of “full-‐Eme” employee
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To Do List
• In General – IdenEfy potenEal sources of leave of absence obligaEons for you
– Monitor; adjust as necessary
– IdenEfy key features
• SituaEon Specific – IdenEfy key characterisEcs of situaEon presented
– IdenEfy potenEal "hot spots"
– IdenEfy opEons for handling
– IdenEfy if/how handled in the past
– Document
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Thank you
• Darcy L. Hitesman Hitesman & Wold, P.A. 12900 – 63rd Avenue North Maple Grove, MN 55369 763-‐503-‐6620
Visit our website to register to receive our informaIonal Client Alerts! www.HitesmanLaw.com
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