Providing disabled individuals access to the Internet

In Robles v. Domino Pizza, 913 F. 3d 898,*  the United States Court of Appeals held  that Title III of the American With Disabilities Act applies to websites maintained by entities having a physical place of public accommodation.

The United States Supreme Court [Docket 18-1539] denied Domino Pizza's motion for certiorari suggesting that the case will be returned to the District Court for a trial on the merits.

Many disability rights advocates view the Supreme Court's decision as signaling the importance of Internet sites established by governmental entities as well as entities in the private sector providing appropriate accommodations for disabled users even in the absence of guidelines having for this purpose been established by the United States Department of Justice or by Congress.

* The Robles decision is posted on the Internet at:
http://cdn.ca9.uscourts.gov/datastore/opinions/2019/01/15/17-55504.pdf

Do you employ temporary personnel to serve as election workers?

Each election year, thousands of state and local government entities hire workers to conduct primary and general elections. Compensation paid to election workers is income and may be subject to income tax and FICA taxes as well as reporting requirements.

IRS's booklet Election Workers: Reporting and Withholding will help employers  understand their unique reporting and withholding requirements and which election workers may be covered by a Section 218 Agreement.

The IRS will issue a CP2100 or CP2100A Notice if the payee’s name and Taxpayer Identification Number (TIN) on the information return filed does not match IRS records.

This notice informs payers they may be responsible for beginning backup withholding, if they haven’t already done so. Publication 1281, Backup Withholding on Missing and Incorrect Name/TIN(s) (PDF), contains all the information payers need to comply with backup withholding requirements.

Additional resources that may help employers avoid receiving a CP2100 include the following:

About General Instructions for Certain Information Returns helps you file correct Forms 1099

W-9 Saves Time and Money discusses the benefits of securing Form W-9 from service vendors

TIN Matching Video explains the free Taxpayer Identification Number (TIN) On-Line Matching program offered by the IRS

Social Security Number Verification Service

What you need to know about Backup Withholding

New York laws bar asking prospective employees about their salary history and expands the definition of "equal pay for equal work"

In a press release issued October 7, 2019, New York State Governor Andrew M. Cuomo reminded all employers - public and private - who do business in New York State that effective October 8, 2019  New York State law prohibits unequal pay for substantially similar work on the basis of an individual's protected class status, bars asking prospective employees about their salary history and compensation and expands the definition of "equal pay for equal work."

These new measures track two executive orders signed by Governor Cuomo in 2018 prohibiting state entities from evaluating candidates based on wage history and requiring state contractors to disclose data on the gender, race and ethnicity of employees to provide pay transparency and advance pay equity statewide.

In addition, Governor Cuomo called on businesses in New York to conduct internal reviews of their pay policies and make adjustments as necessary in accordance with these new laws.