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October 27, 2018

Election Workers: Payroll Reporting and Withholding


Election Workers: Payroll Reporting and Withholding 
Source: Internal Revenue Service

Click on text highlighted in color to access the full report

Each election year, state and local government entities hire temporary workers to conduct primary and general elections. Election workers are subject to unique reporting and withholding requirements and may be coveredby a Section 218 Agreement.


IRS Videos available

Watch the latest presentations made for federal, state and local governments.

Payroll Reporting for Election Workers Learn about reporting and withholding requirements that apply to paid election workers.

Why File Form 1099-MISC Learn about the basic filing requirements for reporting payments on Form 1099-MISC.

Taxpayer Identification Number (TIN) Matching Program Use TIN Matching to validate whether the TIN and name combinations provided on Forms W-9 match IRS tax filing records prior to submitting related information returns.

10 Minutes on Reconciling Forms 941/W-3/W-2 to Gross Payroll Employers who reconcile payroll can avoid discrepancies by ensuring that employees’ wages and taxes reported to the IRS and the Social Security Administration match.

Find these presentations and more on the IRS Video Portal.


Employee privacy and expectations of privacy in the electronic age


Employee privacy and expectations of privacy in the electronic age

Does your organization have a policy concerning the use of its computer equipment? Has it addressed the use of E-mail by employees for personal communications?  Has it distributed copies of these policies to the staff?

The expectations of employees concerning E-mail privacy and the privacy of other material stored or sent on an employer's computer equipment for personal reasons is becoming a significant issue. The topic has been placed on the table in the course of collective bargaining while elsewhere employers have unilaterally adopted policies.

It would seem prudent for an employer to have a policy in place limiting or prohibiting the use of employer E-mail programs by a staff member for personal business. Some have suggested that without such a policy in place an employer could be exposed to claims of invasion of privacy if it reads E-mail records or the employee's "personal files" stored in the employer's computer.

On the other hand, complaints could arise alleging libel or unlawful discrimination resulting from an individual's using the employer's computer equipment. Some have observer that sending out an E-mail with a return address like  from "JSmith[at symbol]XYZagency.gov" is much like sending out a letter on government letterhead. 

What should be set out in such a  policy?

At a minimum the employees should be told that the use of  the "employer's E-mail program is limited to "department or agency business" and that they should not expect any "privacy" with respect to any information, personal or private business related, received, transmitted or stored electronically on the employer's computers.

The Society for Human Resource Management has recommended that employees be required to acknowledge in writing that they have been advised of the employer's computer/E-mail policies.

The following is adopted from the Society's model statement concerning the use of company equipment and the employer's E-mail capability by employees for personal purposes:

I, [name of employee], am aware and agree that, regardless of its source, [name of the employer] has, and may exercise, its rights to review, intercept, access, record, use and disclose all E-mail correspondence as well as all files and records in its computer system at any time, with or without any notice to employees, or the consent of any employee. I also understand that I have no right to expect any privacy with respect to any material I send, receive, place or retain in or through the [name of employer]'s computer system, including, but not limited to, E-mail sent to or received by me from a coworker or from an another individual or organization. I also understand and agree that the use of any office equipment, including any E-mail capability, in violation of this policy may  result in disciplinary action being taken against me.

A number of law suits have been filed against employers alleging that offensive, discriminatory or libelous communications concerning an individual, was created, transmitted or circulated by employees using the employer's electronic data processing equipment. For example, in Strauss v Microsoft Corporation [USDC SDNY, 91 Civ 5928], a federal district court allowed a former Microsoft employee,  Karen  Strauss, to introduce E-mail messages between Microsoft workers as evidence of sexual harassment.

Other means of communicating the employer's policy to staff include having a copy of the statement printed in the employer's "employee handbook"; posting a copy of the policy on all employee bulletin boards; and having a "reminder" greet the computer user each time he or she activates a computer terminal or desktop computer. It may also be advisable to periodically circulate a copy of the policy to all staff members or from time to time attach a copy of the policy to the employees' paycheck.

Once a policy is established, the employer should adopt procedures, and designate the individuals, to implement it and, in addition, periodically review it in order to "keep it current."

On a related issue, does your organization have a policy prohibiting employees from "electronically sabotaging" the work of another staff member or the company's database? This may become an increasing important concern as more and more work is performed electronically.

The New York State Department of Education's State Archives and Records Administration has published a booklet Managing Records in E-Mail Systems. The booklet includes a sample E-mail policy as well as suggestions concerning "E-mail etiquette." For a free copy of the booklet, write to the State Records Advisory Services, 9C71 Cultural Center, Albany, New York, 12230 [518-474-6771].

Employers also should be familiar with the provisions of the Electronic Communications Protection Act of 1986 and the federal Wiretap Act which set out a number of standards dealing with employee privacy in the workplace.


October 26, 2018

Arbitration award exonerating an employee the employer found guilty of sexually harassing a co-worker overturned as reflecting a "blame the victim" mentality


Arbitration award exonerating an employee the employer found guilty of sexually harassing a co-worker overturned as reflecting a "blame the victim" mentality
New York City Tr. Auth. v Phillips, 2018 NY Slip Op 02442, Appellate Division, First Department

The New York City Transit Authority [Authority] appealed a Supreme Court ruling rejecting its Article 75 petition seeking to vacate an arbitration award.

The New York City Transit Authority had sought a court order vacating a determination by an arbitrator that had set aside the Authority's determination that one of its employees [Harasser] was guilty of sexual harassment of his co-worker and the penalty it had imposed on Harasser -- termination from his position. Supreme Court denied the Authority's Article 75 petition to vacate an arbitration award, confirming the arbitration award and dismissing the proceeding. The Authority appealed the Supreme Court's decision.

The Appellate Division reversed the lower court's decision, on the law, granted the Authority's petition, and the remanded the matter to a different arbitrator to [1] enter a finding that Harasser had subjected a co-worker to inappropriate and unwelcome comments of a sexual nature in violation of the Authority's sexual and other discriminatory harassment policy and [2] to pass upon the appropriateness of the penalty of termination imposed by the Authority on Harasser.

The Appellate Division, in reversing the Supreme Court's ruling,  noted that [1] the arbitrator had "expressly" agreed with the pertinent factual findings set out in the investigation report submitted by the Authority's Office of Equal Employment Opportunity [EEO],* but [2] had nonetheless, "incredibly and inconsistent with his own findings, the arbitrator  ruled that [Harasser's] conduct did not "rise to the level" of sexual harassment."

Further, said the court, "[t]he arbitrator's decision fashions a remedy that violates public policy." Moreover, the award contains language maligning victims in an entirely inappropriate manner, including statements that it was incumbent on the involved co-worker to take appropriate action if she felt Harasser's comments were inappropriate and that such a "blame the victim" mentality inappropriately shifts the burden of addressing a hostile work environment to the employee.

The Appellate Division then opined that the arbitrator's decision belies the realities of workplace sexual harassment. "The fact that the victim did not earlier report [Harasser's] behavior is not atypical and should in no way be construed as absolving [Harasser] of his misconduct" and the arbitrator's decision shifts the onus to the employee to report and fend off the harasser.

Accordingly, explained the Appellate Division, "public policy prohibits enforcement of the arbitration award in this case."

* EEO's report concluding that there was reasonable cause to believe that the Harasser had subjected a co-worker to inappropriate and unwelcome comments of a sexual nature in violation of the Authority's' sexual and other discriminatory harassment policy, which policy defined sexual harassment to include "unwelcome sexual advances and other behavior of a sexual nature when . . . such conduct has the purpose or effect of unreasonably interfering with an individual's work performance or creates an intimidating, hostile, or offensive working environment."

The decision is posted on the Internet at:

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New York Public Personnel Law Blog Editor Harvey Randall served as Principal Attorney, New York State Department of Civil Service; Director of Personnel, SUNY Central Administration; Director of Research, Governor’s Office of Employee Relations; and Staff Judge Advocate General, New York Guard. Consistent with the Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations, the material posted to this blog is presented with the understanding that neither the publisher nor NYPPL and, or, its staff and contributors are providing legal advice to the reader and in the event legal or other expert assistance is needed, the reader is urged to seek such advice from a knowledgeable professional.
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