tag:blogger.com,1999:blog-85808937437042724152024-03-04T21:08:11.546-08:00Nancy E. JoergNancy Joerg provides strategic advice and counseling to employers on all aspects of employment law. She represents employers for IDES audits, all types of discrimination charges, unemployment insurance hearings, Employee Classification Act complaints, and wage and hour issues. Nancy also counsels and advises clients on employee handbooks and personnel policies, independent contractor and owner-operator agreements, severance and release agreements and anti-harassment training.Unknownnoreply@blogger.comBlogger67125tag:blogger.com,1999:blog-8580893743704272415.post-91563168081974617312016-09-22T15:03:00.001-07:002016-09-28T14:10:05.795-07:00Key Issues That Illinois Accountants Should Be Aware Of When Handling IDES Audits<!--[if gte mso 9]><xml>
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<![endif]-->Illinois Department of Employment Security (IDES) audits have changed radically in recent years. Illinois accountants should be aware of the following major changes that have occurred especially with regard to Illinois companies that use independent contractors.<br />
<br />
<ol>
<li>The IDES is emphasizing that certain business owners may be <u><b>personally liable</b></u> for any assessments that may occur as a result of an IDES audit. </li>
<li>IDES auditors lecture the companies they audit that the IDES will not hesitate to assess a <b>60% fraud charge</b> onto a company that intentionally and willfully misclassifies independent contractors.In the past, the majority of IDES audits have been triggered by misclassified independent contractors who filed for unemployment insurance benefits upon being separated from the company. Random audits were also a big reason for IDES audits. <b>Most recently, IDES audits are triggered because the company has been previously audited by the IDES</b>. These kinds of audits are called <b>FOLLOW-UP AUDITS</b>. I am finding that more and more clients are being hit with these follow-up audits. </li>
<li> Illinois companies that are hit with follow-up audits should be particularly sensitive to the fact that they <b>may also be hit with a 60% fraud assessment</b>. If a company was previously audited by the IDES and the company ignored the deficiencies that were found as a result of that prior IDES audit, the IDES can then prove fraud. </li>
<li> Accountants who are assisting Illinois trucking companies who use independent contractor owner-operators need to be well versed in the special law and regulations that apply to the trucking industry. </li>
</ol>
<br />
<span style="font-size: 12pt;">Contact Attorney Nancy E. Joerg (Managing Shareholder of the St. Charles Illinois office of Wessels
Sherman) who enjoys a nationwide reputation in working with companies
who use Independent Contractors of all types. </span><span style="font-size: 12pt;">Nancy Joerg can be reached at 630-377-1554 or email her at</span><a href="mailto:najoerg@wesselssherman.com" shape="rect" style="color: #d52c2a; font-size: 12pt; font-weight: bold; text-decoration: none;" target="_blank"> najoerg@wesselssherman.com</a><span style="font-size: 10pt;"><i></i></span>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-20225328959556312202016-07-15T06:36:00.002-07:002016-07-15T06:36:55.955-07:00IDES Audits of Illinois Trucking Companies<!--[if gte mso 9]><xml>
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46"
Name="List Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51"
Name="List Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52"
Name="List Table 7 Colorful Accent 6"/>
</w:LatentStyles>
</xml><![endif]--><!--[if gte mso 10]>
<style>
/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-para-margin:0in;
mso-para-margin-bottom:.0001pt;
mso-pagination:widow-orphan;
font-size:10.0pt;
font-family:"Times New Roman",serif;}
</style>
<![endif]-->Issues to Consider </h3>
<!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:TargetScreenSize>800x600</o:TargetScreenSize>
</o:OfficeDocumentSettings>
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<div class="MsoNormal">
Illinois Department of Employment Security (IDES) audits pop
up suddenly! Your trucking company may get a phone call or letter out of the
blue from an IDES auditor! </div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
IDES audits can arise due to an unemployment claim by an
owner-operator who is a “1099 Independent Contractor”, a purely random
selection, or due to other triggers. Companies who issue many 1099s are more
likely to have an IDES audit (this is a recent audit development).</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
If your trucking company is faced with an IDES audit and you
use independent contractor owner-operators, consider the following issues:</div>
<div class="MsoNormal">
</div>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; tab-stops: list .5in;"><b style="mso-bidi-font-weight: normal;"><u>BUSINESS NAME AND ADDRESS ON TRUCK</u>:</b>
All of the owner-operators who are independent contractors should have
their <b style="mso-bidi-font-weight: normal;">business name and business
address on their trucks</b>. This is required by law. The IDES auditor
will usually ask for proof of this. Therefore, <b style="mso-bidi-font-weight: normal;">the trucking company should take photos of all of the
owner-operators’ trucks, showing the business name and business address of
the owner-operator</b>. The <u>placement</u> of the owner-operator’s business
name and business address on the truck is <u>not important</u> for IDES
purposes. The <u>size and color</u> of the business name and business
address on the truck is <u>also not important for IDES purposes</u>. The IDES
regulations are silent on this. It is simply the legal requirement that
the owner-operators have their business name and business
address—somewhere—anywhere—on their trucks. </li>
</ol>
<ol start="2" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; tab-stops: list .5in;"><b style="mso-bidi-font-weight: normal;"><u>INDEPENDENT CONTRACTOR AGREEMENT</u>:</b>
The trucking company should carefully review each word in its <b style="mso-bidi-font-weight: normal;">independent contractor agreement for
owner-operators</b>. Where an independent contractor agreement can get a
trucking company in trouble is if it indicates that the trucking company
covers some of the operating and licensing expenses, beyond that required
by state or federal law. Remember under Section 212.1 of the Illinois
Unemployment Insurance Act (which is the strict six-part legal test the
IDES auditor uses in evaluating whether a truck owner-operator is an
independent contractor or an employee), <b style="mso-bidi-font-weight: normal;">independent contractor owner-operators are required to shoulder <u>all</u>
operating and licensing costs</b> (except for those costs that the
trucking company may be required to pay by law).<span style="mso-spacerun: yes;"> </span> </li>
</ol>
<ol start="3" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; tab-stops: list .5in;"><b style="mso-bidi-font-weight: normal;"><u>NON-COMPETES ARE PROHIBITED</u>:</b>
If the independent contractor agreement for owner-operators contains a <b style="mso-bidi-font-weight: normal;">non-compete/non-solicitation provision</b>,
all bets are off. This will be a <u>disaster</u>! In other words, per
Section 212.1, <b style="mso-bidi-font-weight: normal;">independent
contractor owner-operators must be free of any restrictive covenants such
as a non-compete or a non-solicitation agreement</b>. Sometimes these non-compete
provisions are dangerously buried in the language of an independent
contractor agreement. In the trucking setting in Illinois, non-competes
are <u>FATAL</u> to an independent contractor relationship between the
trucking companies and owner-operators! </li>
</ol>
<ol start="4" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; tab-stops: list .5in;"><b style="mso-bidi-font-weight: normal;"><u>SPECIAL QUESTIONNAIRE</u>:</b> <b style="mso-bidi-font-weight: normal;">There is a special (very tricky) questionnaire
that IDES auditors use to decide whether independent contractor owner-operators
are really employees.</b><span style="mso-spacerun: yes;"> </span>The
standard IDES Worker Relationship Questionnaire is not used for
independent contractor owner-operators. The special Questionnaire is based
on Section 212.1. </li>
</ol>
<div class="MsoNormal" style="margin-left: .5in;">
The Illinois trucking company being
audited by the IDES should complete the special multi-page Questionnaire <u>prior</u>
to the IDES auditor actually asking the company to complete such a
questionnaire. By filling out the Questionnaire <u>ahead of time</u>, the Illinois trucking
company will be well aware of the questions the auditor is likely to focus
upon. It is a great preparation exercise to understand the thought process and
legal concerns of the IDES auditor in a trucking setting. </div>
<div class="MsoNormal" style="margin-left: .5in;">
Readers can contact my legal
assistant, Tammy Nelson, at
630-377-1554 or via email at tanelson@wesselssherman.com, for a free copy of
the 212.1 Questionnaire. </div>
<div class="MsoListParagraph">
<br /></div>
<ol start="5" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="mso-list: l0 level1 lfo1; tab-stops: list .5in;"><b style="mso-bidi-font-weight: normal;"><u>INDEPENDENT CONTRACTOR
OWNER-OPERATORS CAN ONLY LEASE TRUCKS FROM UNRELATED THIRD PARTIES</u>:</b>
Under Section 212.1, any independent contractor owner-operators who lease
their trucks from the Authority holder trucking company for whom they
provide services will be reclassified to employee status upon audit. </li>
</ol>
<div class="MsoNormal" style="margin-left: .5in;">
A strange legal provision in
Section 212.1 provides that independent contractor owner-operators can only
lease their trucks from <u>unrelated third parties</u>—not the Authority holder
for whom they are driving. This is another deal breaker for independent
contractor status! </div>
<div class="MsoNormal" style="margin-left: .5in;">
<br /></div>
<div class="MsoNormal" style="margin-left: .5in;">
If an IDES auditor discovers that
the independent contractor owner-operators lease their trucks (or finance their
trucks) through the Authority holder for whom they are providing services, the
IDES auditor will reclassify these drivers to employee status for IDES
purposes. This is a special, unique law in Illinois. It baffles many of my
trucking clients who are upset by what seems to be an irrational anti-business
obstacle to independent contractor status. </div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
In view of all of the above (and the resulting liability),
it is very wise for an Illinois trucking company to seek immediate legal
counsel before they begin any conversations with an IDES auditor. There are <u>many</u>
traps for the unwary.</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black;">For assistance with an IDES, DOL, or IRS audit;
drafting an independent contractor agreement; or evaluating your use of independent
contractors, </span></i></b><span style="color: black;"><span style="mso-spacerun: yes;"> </span>contact Nancy Joerg at Wessels Sherman's St.
Charles, Illinois office: 630-377-1554 or email her at </span><a href="mailto:najoerg@wesselssherman.com" target="_blank"><span style="color: blue;">najoerg@wesselssherman.com</span></a><span style="color: black;">.</span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-21630756553604920262016-06-23T11:55:00.002-07:002016-06-23T11:55:44.895-07:00New Approach to IDES Audits!!!<div style="font-size: 12pt;">
<span>The Illinois Department of Employment Security (IDES) is now doing many more "follow-up audits"!!! <strong>This
means that your clients who have been audited before by the IDES have a
much higher likelihood of being audited again in the near future. </strong>Also keep in mind that the IDES</span> <img align="left" border="0" class="cc-image-resize" height="47" hspace="5" name="ACCOUNT.IMAGE.752" src="https://mlsvc01-prod.s3.amazonaws.com/d79db90b001/48fea809-af70-4a69-b5f0-dcdeedcc00c1.png" vspace="5" width="100" /> <span> is using 60% <span style="color: #cc0000;">fraud penalties</span> for Illinois companies who have failed to restructure their operations after being audited by the IDES.</span></div>
<div style="font-size: 12pt;">
<span> </span><span> </span></div>
<div style="font-size: 12pt;">
<span>In
view of this changed situation, contact your clients who use
independent contractors and make sure they understand this frightening
new climate!! </span></div>
<div style="font-size: 12pt;">
<span> </span></div>
<div style="font-size: 12pt;">
<span>
<table align="left" cellpadding="0" cellspacing="0" class="imgCaptionTable OneColumnMobile" data-padding-converted="true" style="margin-right: 5px; text-align: center; width: 150px;"><tbody>
<tr><td class=" imgCaptionImg" colspan="1" rowspan="1" style="color: #333333; padding-left: 5px; padding-right: 0px; padding-top: 5px;" width="100%">
<div align="center">
<img border="0" height="146" hspace="0" name="ACCOUNT.IMAGE.645" src="https://mlsvc01-prod.s3.amazonaws.com/d79db90b001/46f95b63-3e4c-4b3a-848c-273f76f55248.png" vspace="0" width="150" /></div>
</td><td align="center" class="SpacerImageContainer mobile-hidden" colspan="1" height="1" rowspan="1" style="color: #333333; height: 1px; line-height: 1px; padding-right: 5px;" valign="top" width="5"><img border="0" class="SpacerImage" height="1" hspace="0" src="https://static.ctctcdn.com/letters/images/sys/S.gif" vspace="0" width="5" /></td></tr>
<tr><td class="imgCaptionText" colspan="1" rowspan="1" style="color: #333333; font-family: Arial,Helvetica,sans-serif; font-style: normal; font-weight: 400; padding-bottom: 5px; padding-left: 5px; padding-right: 0px; text-align: center;"> </td><td align="center" class="SpacerImageContainer mobile-hidden" colspan="1" height="1" rowspan="1" style="color: #333333; height: 1px; line-height: 1px; padding-right: 5px;" valign="top" width="5"><img border="0" class="SpacerImage" height="1" hspace="0" src="https://static.ctctcdn.com/letters/images/sys/S.gif" vspace="0" width="5" /></td></tr>
</tbody></table>
If any of your clients want to meet with me (by phone or in person) to
review their independent contractor relationships, consider ways to
lower liability in using independent contractors, go over websites which
comment on their independent contractors, restructure or redraft
independent contractor agreements, I would be glad to work with both you
and them. These are new times. <strong>Government is growing ever more hostile and aggressive</strong> about independent contractor relationships.</span></div>
<div style="font-size: 12pt;">
<span> </span></div>
<div style="font-size: 12pt;">
<span> </span></div>
<div style="font-size: 12pt;">
<span> </span></div>
<div style="font-size: 12pt;">
<div>
<span style="font-size: 12pt;"><i>
<div>
Nancy Joerg offers cost-effective consultations with accountants
and their clients on any legal issue or concern involving independent
contractor status (or other employment law issues such as hiring,
firing, terminations of employees, employee handbooks, unemployment
insurance IDES claims and hearings, sex harassment, overtime issues,
Department of Labor wage and hour overtime audits, etc.).<br /></div>
<div>
Nancy drafts and revises independent contractor agreements and also
assist accountants and their clients in evaluating the liability of a
certain company in its use of independent contractors. She also assists
them in IRS defense, IRS Form SS-8 situations, etc.</div>
</i></span></div>
<img align="right" alt="smartphone_stocks.jpg" border="0" height="150" hspace="10" name="ACCOUNT.IMAGE.574" src="https://mlsvc01-prod.s3.amazonaws.com/d79db90b001/0fe7a44f-23cf-4f3d-832f-1dee0c99fa9a.jpg" style="max-width: 100%;" vspace="5" width="106" /> <img align="right" border="0" height="1" hspace="0" src="https://imgssl.constantcontact.com/letters/images/1101116784221/T.png" style="display: block !important; float: none !important; height: 1px !important; width: 170px !important;" vspace="0" width="4" />
<div>
<span style="font-size: 12pt;">Contact Attorney Nancy E. Joerg,
Managing Shareholder of the St. Charles Illinois office of Wessels
Sherman, who enjoys a nationwide reputation in working with companies
who use Independent Contractors of all types. </span><span style="font-size: 12pt;">Nancy Joerg can be reached at 630-377-1554 or email her at</span><a href="mailto:najoerg@wesselssherman.com" shape="rect" style="color: #d52c2a; font-size: 12pt; font-weight: bold; text-decoration: none;" target="_blank"> najoerg@wesselssherman.com</a><br /></div>
<span style="font-size: 10pt;"><em>Nancy Joerg has been selected for the
second year in a row to the 2016 Illinois Super Lawyers list. She has
the highest rating - 10.0 SUPERB - from Avvo. She has been honored by
her peers as a "Leading Lawyer." Nancy was named as one of the Top Ten
Women Attorneys in Kane, Kendall & DeKalb counties. In February
2016, she was honored by Chicago Magazine as a "Top Attorney in
Illinois."</em></span><span> </span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-40561089804044102352016-02-24T09:28:00.001-08:002016-02-24T09:28:34.801-08:00Special Group Release Agreements May Be Needed For Employees 40 Years Of Age Or Older!February, 2016<br />
By Nancy E. Joerg, Esq.<br />
<br />
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<br />
<div style="background: white;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Many of our clients decide to fire one or some of their employees from
time to time and then offer severance (usually money) to the departing
employees in exchange for the employees signing a release agreement. Such
release agreements (commonly used across the United States) <b style="mso-bidi-font-weight: normal;">can give anxious employers a measure of
comfort and certainty</b> while at the same time voluntarily offering severance
to fired employees (to tide them over during what can sometimes be a difficult
transitional period to other employment). </span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<b style="mso-bidi-font-weight: normal;"><u><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">PURPOSE OF
A RELEASE AGREEMENT</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">: </span></b><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">When an
employer offers an employee a severance and release agreement, the employer usually
wants to “be done” with the employee in terms of any problems. The employer is
therefore paying severance in exchange for finality. <b style="mso-bidi-font-weight: normal;">The employer wants protection from being sued by the disgruntled employee.</b></span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<b style="mso-bidi-font-weight: normal;"><u><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">“OLDER
EMPLOYEES” (40 YEARS OF AGE AND OLDER)</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">: </span></b><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">When a departing employee is <u>40 years of age or older</u> and the
employer wants the employee to give up potential claims under the Age
Discrimination in Employment Act of 1967 (ADEA), the release agreement (to be
legally enforceable) must meet all of the legal requirements of the federal
law, the Older Workers Benefit Protection Act (OWBPA) of 1990 (and any state
laws which apply as well).</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">The OWBPA was enacted by Congress to make sure that “older employees”
(40 and over) across the United States are not coerced by employers into giving
up their rights to sue employers under the Age Discrimination in Employment Act
(ADEA) of 1967. By incorporating the OWBPA legal requirements into a release
agreement, the employer avoids having an unenforceable agreement.</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<b style="mso-bidi-font-weight: normal;"><u><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">GROUP
TERMINATION</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">: </span></b><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">When
release agreements are offered to<span class="apple-converted-space"> </span><strong><span style="font-family: "Arial",sans-serif;">two or more departing employees</span></strong><span class="apple-converted-space"> </span>(for example, as part of a reduction
in force), this fact pattern<span class="apple-converted-space"> </span><strong><span style="font-family: "Arial",sans-serif;">creates a <u>group</u> termination situation</span></strong>
under which there are further legal curve balls for the employer. The employer
will need to use a very special kind of "<strong><span style="font-family: "Arial",sans-serif;">group release</span></strong>."</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Many employers incorrectly believe that the usual release
agreement they may have used frequently for situations where they have terminated
one employee who is 40 years of age or older will also be sufficient for the
group release situation - it isn't.</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Let us compare the strict legal requirements of
the two kinds of releases:</span></i></b></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<strong><u><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">LEGAL REQUIREMENTS WHEN ONLY ONE OLDER
EMPLOYEE IS BEING TERMINATED</span></u></strong><strong><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">:</span></strong><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"> Below are
the OWBPA requirements for the <u>single older employee being terminated</u>
(i.e., not part of a group):</span></div>
<div style="background: white;">
<br /></div>
<ol start="1" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="background: white; color: black; mso-list: l0 level1 lfo2; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the
release agreement between the older employee and the employer is written
in a manner calculated to be clearly understood by the older employee;</span></li>
</ol>
<ol start="2" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="background: white; color: black; mso-list: l0 level1 lfo2; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the
release agreement specifically refers to rights or claims arising under
the ADEA;</span><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"> </span></li>
</ol>
<ol start="3" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="background: white; color: black; mso-list: l0 level1 lfo2; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the
older employee is not asked to waive rights or claims that may arise after
the date the release agreement is executed;</span><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"> </span></li>
</ol>
<ol start="4" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="background: white; color: black; mso-list: l0 level1 lfo2; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the
older employee waives rights or claims only in exchange for
"consideration" in addition to anything of value to which the
older employee already is entitled;</span><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"> </span></li>
</ol>
<ol start="5" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="background: white; color: black; mso-list: l0 level1 lfo2; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the
older employee is advised in writing to consult with an attorney prior to
executing the release agreement;</span><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"><br /></span></li>
</ol>
<ol start="6" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="background: white; color: black; mso-list: l0 level1 lfo2; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the
older employee is given a period of at least 21 days within which to
consider the release agreement; and</span><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"><br /></span></li>
</ol>
<ol start="7" style="margin-top: 0in;" type="1">
<li class="MsoNormal" style="background: white; color: black; mso-list: l0 level1 lfo2; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the
release agreement provides that for a period of at least 7 days following
the execution of such release agreement, the older employee may revoke the
release agreement, and the release agreement shall not become effective or
enforceable until the 7-day revocation period has expired.</span></li>
</ol>
<div style="background: white;">
<strong><u><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">LEGAL REQUIREMENTS WHEN A GROUP
(I.E., TWO OR MORE EMPLOYEES) IS BEING TERMINATED</span></u></strong><strong><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">:</span></strong><span class="apple-converted-space"><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"> </span></span><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">For a group release (when <u>2 or more
employees</u> are being terminated), the seven requirements listed above apply.
<b style="mso-bidi-font-weight: normal;">However, the 21-day period to consider
the release agreement is extended to a 45-day period.</b> The employer must
also attach to the group release agreement a <u>SPECIAL DISCLOSURE FORM presenting
in writing the following five elements</u>:</span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="background: white; color: black; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the class, unit or
group of employees covered by the termination program</span></li>
<li class="MsoNormal" style="background: white; color: black; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the factors
affecting eligibility for the termination program</span></li>
<li class="MsoNormal" style="background: white; color: black; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">any time limits
that apply to the termination program</span></li>
<li class="MsoNormal" style="background: white; color: black; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">the job titles and
ages of all employees eligible for the termination program</span></li>
<li class="MsoNormal" style="background: white; color: black; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list .5in;"><span style="font-family: "Arial",sans-serif; font-size: 11.5pt;">ages and titles of
employees in the same class, unit, or group who are <u>not eligible or
selected for the termination program</u>.</span></li>
</ol>
<div style="background: white;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Of course, like with any contract, there must be<span class="apple-converted-space"> </span><strong><span style="font-family: "Arial",sans-serif;">legal
consideration to seal the release agreement</span></strong>. Consideration is
something of value (usually money) passing between the employer and the
departing employee such as severance. It must be severance that the employee <u>is
not already entitled to</u> (by virtue of the employee handbook or an
employment agreement). Consideration must be “above and beyond” what the
employer was already required to give the departing employee.</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">If the release agreement is not in full compliance with the OWBPA
group release requirements, a court may permit the employees under this group
termination program to pursue their ADEA claims against the employer (<b style="mso-bidi-font-weight: normal;">even though the employees signed the waiver
and release agreements and accepted a severance package</b>).</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">The terminations do not need to be on the same day to qualify as
multiple terminations or group terminations under the OWBPA. Staggered
terminations that are part of the same decision-making process will count as
multiple terminations.</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Group terminations for older workers (those 40 years of age and
older) are unusually technical. The legal requirements are very strict. Failure
by an employer to meet all the legal requirements means that the employer may
be giving the older workers severance for signing the group release, but, if
the group release is not legally enforceable, those older workers <u>can still
bring lawsuits against the employer</u> for age discrimination and the employer
is unlikely to recoup any portion of the severance paid. </span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Courts have found ADEA waivers invalid for failing to meet just
one of the many statutory requirements, especially when groups of employees are
involved. Examples of problems include failing to provide information
concerning group members, eligibility factors, applicable program time limits,
and failing to list accurately job classifications and ages of employees
selected for termination.</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Caution:</span></i></b><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"> Different states may have
different laws about releases. Therefore, state laws should be carefully
researched before drafting a release agreement.</span></div>
<div style="background: white;">
<br /></div>
<div style="background: white;">
<em><b><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Questions about terminations or releases?</span></b></em><span class="apple-converted-space"><b><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;"> </span></b></span><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">Call Attorney Nancy E. Joerg of Wessels
Sherman's St. Charles, Illinois office: (630) 377-1554 or email her at<span class="apple-converted-space"> </span></span><a href="mailto:najoerg@wesselssherman.com"><span style="color: #375067; font-family: "Arial",sans-serif; font-size: 11.5pt;">najoerg@wesselssherman.com</span></a><span style="color: black; font-family: "Arial",sans-serif; font-size: 11.5pt;">.</span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-32956829621278693882016-02-01T10:36:00.003-08:002016-02-01T10:36:49.452-08:00Top Five Questions Illinois Accountants Have Regarding IDES AuditsFebruary 2016<br />
By Nancy E. Joerg, Esq.<br />
<br />
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<span style="font-size: 12.0pt;">Because of shifting audit
policies by the Illinois Department of Employment Security (IDES), I am
receiving an increasing number of concerned phone calls from clients and their
accountants. They ask me for clarification about the best way to handle IDES
audits. </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt;">These are the <b style="mso-bidi-font-weight: normal;">top five questions and my answers regarding
IDES audits</b> of Illinois companies who use independent contractors:</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">QUESTION #1</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
How much can the IDES hit our company with if we get a <u>fraud penalty</u>?</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">ANSWER TO #1</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
IDES fraud penalties are <b style="mso-bidi-font-weight: normal;">a whopping 60%
of the “contributions owed”</b> as a result of the IDES audit. So, if a company
has an assessment of $100,000 excluding interest, the fraud penalty would be
$60,000 <u>on top of</u> the $100,000 owed (excluding interest) as a result of
the IDES auditor deciding that the independent contractors for the years being
audited are misclassified.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">QUESTION #2</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
How much is the IDES <u>interest rate</u> and can that be negotiated down?</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">ANSWER TO #2</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
The <b style="mso-bidi-font-weight: normal;">IDES interest rate is a terrifying 24%
per year (or 2% per month)</b>. Naturally, if an IDES auditor is auditing a
year that is three years back, there is going to be more interest owed on any
assessment that issues from that audit (as compared to an audit of just last
year for example). <b style="mso-bidi-font-weight: normal;">Interest attached to
IDES audits builds up at an alarming rate.</b></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt;">Unfortunately, IDES auditors
do not have the authority to negotiate the interest rate.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">QUESTION #3</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
What are these <u>follow up audits</u> that I keep hearing about?</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">ANSWER TO #3</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
The IDES recently started auditing companies that were previously audited by
the IDES in recent years. These are called <b style="mso-bidi-font-weight: normal;">follow
up audits</b>. This is a radical departure for the IDES. Until recently, the IDES
only audited companies who came up in a random selection or companies that had
an independent contractor apply for unemployment insurance benefits (thereby
creating what the IDES calls a “controversy”). </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">More and more follow up audits are being done by the
IDES</span></b><span style="font-size: 12.0pt;">. This is very discouraging to
companies who have just weathered an IDES audit and now find out they have go
through another IDES audit.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">The danger of follow up audits is that 60% fraud penalties
become a real issue</span></b><span style="font-size: 12.0pt;"> if the IDES
auditor decides the company <u>intentionally</u> continued to classify workers
as independent contractors when it was clear from the prior audit that the
workers should be classified as employees.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">QUESTION #4</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
Is it worth <u>protesting</u> an IDES audit?</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">ANSWER TO #4</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
In my opinion, it is always worthwhile to protest. By timely protesting the
Determination & Assessment (tax bill), the company has the opportunity for
a Hearing before an Administrative Law Judge. The Administrative Law Judge is
an employee of the IDES, but <b style="mso-bidi-font-weight: normal;">the
Administrative Law Judge is charged with the legal responsibility of fairly evaluating
the issues involved in the audit and making an independent decision</b>. It is
not unusual for the Administrative Law Judge to exercise this independence and
make a decision contrary to the decision of the IDES auditor and in favor of
the company.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">QUESTION #5</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
What are <u>Objections</u>?</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 12.0pt;">ANSWER TO #5</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 12.0pt;">:</span></b><span style="font-size: 12.0pt;">
If the company disagrees with the Decision of the Administrative Law Judge, a
letter (called Objections) can be written by the company to object to the
Decision. Objections do not have to be long and complex; they are not legal
briefs. <b style="mso-bidi-font-weight: normal;">Objections are simply the written
reasons why the company feels the Administrative Law Judge is in error in
his/her Decision</b>. The Objections process does not require a new hearing. It
is simply a letter in protest of the Administrative Law Judge’s Decision. </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 12.0pt;"> </span><i>Questions? Consultations on Independent Contractor Status? </i>Call
Attorney Nancy E. Joerg of Wessels Sherman’s St. Charles, Illinois
office: (630) 377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. </div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-24190320532379921582016-01-20T08:13:00.001-08:002016-01-20T08:15:06.483-08:00U.S. DOL Urges State Departments of Unemployment Insurance to Clamp Down on Worker Misclassification<!--[if gte mso 9]><xml>
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Name="index 9"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
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<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" Name="toc 9"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footnote text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="header"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footer"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="index heading"/>
<w:LsdException Locked="false" Priority="35" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="table of figures"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="envelope address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="envelope return"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="footnote reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="annotation reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="line number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="page number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="endnote reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="endnote text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="table of authorities"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="toa heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="List Bullet 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true"
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<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true"
Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true"
Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
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<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
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<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
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<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
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<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true"
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<w:LsdException Locked="false" Priority="21" QFormat="true"
Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true"
Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true"
Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true"
UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true"
UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46"
Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51"
Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52"
Name="Grid Table 7 Colorful Accent 2"/>
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<![endif]--><span style="font-size: 12.0pt;"></span>Over $39 million in federal grants was awarded by the U.S. Department of Labor to 45 states and territories to help reduce the misclassification of employees as independent contractors and enhance unemployment insurance programs. With emotion and fanfare, U.S. Secretary of Labor Thomas Perez on September 22, 2015 explained: <br />
<blockquote class="tr_bq">
"For more than 80 years, the unemployment insurance system has been a crucial lifeline for millions of working people who lost their job through no fault of their own. These (federal) grants will help states use every tool at their disposal to ensure payments are available to those who are eligible, and take important steps to reduce and recover improper payments.” </blockquote>
A concrete example of an important step is an increase in unemployment insurance audits with resulting assessments for independent contractor misclassification! <br />
<br />
This is the second year that the U.S. DOL awarded federal grants to financially support the ability of state unemployment insurance tax programs to identify instances where employers allegedly misclassify employees as independent contractors or fail to report the wages paid to employee workers. <br />
<br />
The U.S. Department of Labor’s website proudly announces:<br />
<blockquote class="tr_bq">
“The Wage and Hour Division is working with the IRS and many states to combat employee misclassification and to ensure that workers get the wages, benefits, and protections to which they are entitled. We have entered into partnerships with 27 states to work together on this issue in a variety of ways – through, for example, information sharing and coordinated enforcement – to ensure that we are all using our resources most strategically, effectively and efficiently to address this significant (misclassification) problem.” </blockquote>
The U.S. DOL has been front and center lately as a champion of employees’ rights and a mortal foe of worker misclassification. It is therefore an increasingly hostile climate for companies using independent contractors. <br />
<br />
<i>Questions? Consultations on Independent Contractor Status? Call Attorney Nancy E. Joerg of Wessels Sherman’s St. Charles, Illinois office: (630) 377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. </i>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-82534119149113093082015-12-23T07:20:00.003-08:002015-12-23T07:20:36.772-08:00Written Notice Required to Document Change in Pay!November, 2015<br />
By Nancy E. Joerg, Esq.<br />
<br />
<u>Another</u>
legal requirement for Illinois employers to follow! The Illinois Wage
Payment and Collection Act now requires Illinois employers to provide a <u>written notice</u> to the employee of his/her rate of pay when the employee begins to work for an employer. <br />
<br />
Additionally, <u>if the employer changes the rate of pay</u> at some point, a <u>new written notice</u> must be given to the employee. This Illinois law became effective August 22, 2014. <br />
<br />
Below is an excerpt from <b>Section 300.630 Records and Notice Requirements</b> of the Illinois Wage Payment and Collection Act which states the following with regard to this requirement: <br />
<ul>
<li> An employer is required to notify an employee in writing,
at the time of hiring, of the rate of pay. An employee commencing work
shall reflect mutual assent to the rate of pay.</li>
<li>An employer shall not change an agreement regarding the payment of
wages and compensation without first notifying the employee prior to the
effective date of the change. </li>
<li>The employer shall place the arrangement in writing at the time of
the change and present the change to the employee unless impossible to
do so. </li>
</ul>
Because of extraordinary circumstances, the immediate placement
in writing may not be able to be accomplished, but this inability to do
so must be immediately rectified. <br />
<br />
An employer cannot
rely upon an employee's continued employment as affirmation that the
employee consented to an adverse modification of the employee's rate of
compensation when the employee was not notified in writing of the
modification prior to its effective date. <br />
<br />
However,
when the employee continues to work after being notified of a change in
writing, the employee shall be presumed to have assented to the change,
absent evidence to the contrary. An employer may not retroactively
adversely affect the wages earned by an employee. <br />
<br />
<i><b><u>IMPORTANT TIP</u>:
Have the employee sign and date a copy of the written notification of
salary change, and keep the signed and dated copy in the employee’s
personnel file. </b></i><br />
<br />
Questions?: Contact Nancy Joerg at Wessels Sherman's St. Charles, Illinois office: (630) 377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>.Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-82879586991979609362015-11-30T09:54:00.002-08:002015-11-30T09:54:58.669-08:00Illinois Accountants Need to React to Stern Warnings from the IDES Regarding Future Fraud Penalties for Independent Contractor MisclassificationDecember, 2015<br />
<br />
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">Illinois accountants should be acutely aware that one of
the newest audit strategies of the increasingly aggressive Illinois Department
of Employment Security (IDES) is to give Illinois companies (who are <u>currently</u>
being audited) stern warnings of hefty fraud penalties that these companies may
face <u>in the future</u>!</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">HEFTY
FRAUD PENALTIES</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">:</span></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;"> The
standard routine that IDES auditors follow is to unleash the topic of future
60% fraud penalties at the “exit interview.” </span></div>
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<br /></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">The exit interview is the final communication that the IDES
auditor has with the company being audited. The IDES auditor solemnly
informs<span style="mso-spacerun: yes;"> </span>the company (or its
representative) that if the company persists in wrongly classifying these
workers as independent contractors (because the company <u>now</u> <u>presumably</u>
<u>knows</u>, due to the current IDES audit, what it must change in terms of
classifying workers as independent contractors ), then the company faces a
bleak future of possible massive fraud penalties (and possible personal
liability) for its alleged INTENTIONAL WRONGDOING!</span></div>
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<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">AGGRESSIVE
FOLLOW-UP AUDITS</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">:</span></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;"> To
make matters even more dangerous, IDES audit supervisors have very recently started
assigning FOLLOW-UP AUDITS in great numbers! Hitting previously audited
companies with follow-up audits is a brand new and <u>worrying</u> audit
strategy by the IDES!</span></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">So, if you have a client who has been audited before by the
IDES (and whose independent contractors were <u>reclassified</u> to employee
status by the IDES auditor!), that client may well be selected now for a
FOLLOW-UP AUDIT!</span></div>
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<br /></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">Illinois companies who face a FOLLOW-UP AUDIT should brace
themselves for Determination and Assessments (audit tax bills) with 24%
interest – and then ANOTHER 60% fraud penalty on top of that – if they are
found to have intentionally MISCLASSIFIED their independent contractors.<span style="mso-spacerun: yes;"> </span></span></div>
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<br /></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">Explain to your clients that 60% fraud penalties are the
devastating weapon that IDES auditors will unleash at these FOLLOW-UP AUDITS.</span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">In view of the combination of 1) potential <span class="highlight">fraud</span> penalties of 60% and 2) follow-up IDES audits of
Illinois companies who have had prior misclassification difficulties with IDES
auditors and hearing officers, it is very important to <u>restructure</u> and <u>make
strategic changes</u> to the Independent Contractor relationship. </span></div>
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<div class="MsoNormal">
<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%; mso-fareast-font-family: "Times New Roman";">Please contact me
so that we can evaluate your clients’ current independent contractor usage and
risks and also discuss ideas for damage control in the event the IDES contacts
your clients for follow up audits.</span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">My office number is 630-377-1554. My cell number is
630-440-1945. My email address is </span><a href="mailto:najoerg@wesselssherman.com"><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">najoerg@wesselssherman.com</span></a><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">. I
look forward to hearing from you sometime soon. </span></div>
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<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">FREE
COPY OF REGULATIONS PERTAINING TO SECTION 1402 FRAUD PENALTY</span></u></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">:
Also, if any readers of this article want a copy of the Illinois Unemployment
Insurance Act as it relates to <b style="mso-bidi-font-weight: normal;">fraud </b>penalties
(Section 1402) or wishes a free copy of the Regulations pertaining to the fraud
penalty law, please contact my legal assistant Tammy Nelson (</span><a href="mailto:tanelson@wesselssherman.com"><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">tanelson@wesselssherman.com</span></a><span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;"> or
630-377-1554). I will continue to keep accountants updated as more becomes
known about the new and developing situation concerning fraud penalties and
IDES audits in general. </span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial",sans-serif; font-size: 12.0pt; line-height: 107%;">Now is the time to act to protect Illinois clients who use
independent contractors.<span style="mso-spacerun: yes;"> </span></span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-17110112353344920722015-09-25T11:57:00.000-07:002015-09-25T11:57:33.237-07:00Warning for Illinois Accountants: Significant Change in IDES Audit Policy!<div style="margin: 0in 0in 0pt;">
October 2013 <br />
<br />
Starting in early 2013, the Illinois Department
of Employment Security (IDES) "increased the pain" on Illinois businesses using
independent contractors. The IDES audit division modified their audit policy
guidelines to be <span style="text-decoration: underline;">much more likely to
result in multi-year audits</span>. </div>
<div style="margin: 0in 0in 0pt;">
<br /></div>
<div style="margin: 0in 0in 0pt;">
Now, IDES auditors will <b>audit an Illinois
company for a <span style="text-decoration: underline;">second year</span> if the
first year being audited results in an assessment of only $2,000 or more</b>.
</div>
<div style="margin: 0in 0in 0pt;">
<br /></div>
<div style="margin: 0in 0in 0pt;">
In other words, if an Illinois company is audited
by the IDES and the auditor finds that (for that initial audit year) the company
has made enough "mistakes" to result in money owed to the IDES in the amount of
$2,000 or more, then the IDES auditor will proceed to audit that company for
another year. There used to be a much more forgiving $5,000 threshold, so now
there is a <span style="text-decoration: underline;">much greater danger</span>
of multi-year audits.</div>
<div style="margin: 0in 0in 0pt;">
<br /></div>
<div style="margin: 0in 0in 0pt;">
In my opinion as an attorney who has handled many
IDES audits over twenty-four years, this new audit policy is misguided in many
ways. It is very damaging financially to small Illinois businesses that use
independent contractors (if those independent contractors are found to be
employees by the IDES auditor under the brutal test for independent contractor
status). Keep in mind that the interest rate that the IDES inflicts on these
harsh assessments is 24% per year (2% per month). </div>
<div style="margin: 0in 0in 0pt;">
<br /></div>
<div style="margin: 0in 0in 0pt;">
Accountants and others advising their Illinois
clients should <span style="text-decoration: underline;">take immediate
action</span> when they find out that one of their clients is going to be
audited by the Illinois Department of Employment Security. <b>The best advice to
clients and their advisors is to first "say nothing whatsoever" to the IDES
auditor <span style="text-decoration: underline;">until experienced legal counsel
is obtained</span> (and the Company can understand its legal
position/vulnerability and then can effectively plan its defense
strategy).</b></div>
<div style="margin: 0in 0in 0pt;">
<br /></div>
<div style="margin: 0in 0in 0pt;">
The independent contractor test used by the
IDES--Section 212 (A), (B), and (C)--must be thoroughly understood and discussed
with the client <span style="text-decoration: underline;">before</span> any
conversation takes place between the company/accountant and the IDES auditor.
Seemingly innocuous questions by the IDES auditor such as "what does the company
<span style="text-decoration: underline;">do</span>" and "what does the
independent contractor <span style="text-decoration: underline;">do</span>"
are <span style="text-decoration: underline;">frighteningly important</span> in
terms of an accurate legal analysis under Section 212 (A), (B), and (C). </div>
<div style="margin: 0in 0in 0pt;">
<br /></div>
<div style="margin: 0in 0in 0pt;">
Much harm or much good can be done <span style="text-decoration: underline;">right at the beginning of an IDES
audit</span>, so immediate legal advice should be sought. A strategy for
defending independent contractor status should be developed right at the
beginning of the audit process, to avoid a multi-year IDES audit and to reduce
potential reclassification liability.</div>
<div style="margin: 0in 0in 0pt;">
<br /></div>
<div style="margin: 0in 0in 0pt;">
If any readers of this e-mail would like a free
copy of Section 212 (A), (B), and (C) of the Illinois Unemployment Insurance Act
and its Regulations to better understand the severity of the IDES test for
independent contractor status, please contact Legal Assistant Tammy Nelson at
630-377-1554 or via email at <a href="mailto:tanelson@wesselssherman.com" shape="rect" target="_blank">tanelson@wesselssherman.com</a>. <br />
<b><i><br /></i></b>
<b><i>Questions</i></b> <i><b>about <span style="text-decoration: underline;">lowering your clients' risk</span> in the use
of independent contractors or how best to handle an IDES audit?</b></i> Call
Attorney Nancy E. Joerg of Wessels Sherman's St. Charles, Illinois office:
630-377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com" shape="rect" target="_blank">najoerg@wesselssherman.com</a>.</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-45990404147875171332015-09-16T13:48:00.001-07:002015-09-16T13:48:45.867-07:00Significant Change Coming In U.S. Department of Labor Audits Involving Independent Contractors July 2013<br />
<br />
The
2014 budget for the U.S. Department of Labor was released on April 10, 2013,
and it has troubling overtones for employers. By evaluating this very telling
budget information, it becomes clear that the U.S. Department of Labor is unfortunately
going to <u>change the way</u> it organizes its enforcement activities aimed at
worker classification (i.e., whether certain workers are independent
contractors or employees).<br />
<br />
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</div>
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</div>
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<b><u>MORE INVESTIGATIONS BASED ON INDUSTRY</u>:</b>
According to this 2014 budget information, the U.S. Department of Labor will
increase the percentage of investigations that it does <b>based upon industry</b> rather than complaints.</div>
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</div>
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</div>
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In
the past, the U.S. Department of Labor has based its independent contractor
investigations largely on complaints made by disgruntled workers. Now, <b>the U.S. Department of Labor will look
at companies in industries with a high prevalence of worker misclassification</b>.</div>
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</div>
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</div>
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<b><u>CERTAIN INDUSTRIES MORE LIKELY TO HAVE
WORKER MISÂCLASSIFICAÂTION</u>:</b> The U.S. Department of Labor’s 2014 budget
information notes that certain industries are more likely to have worker
misclassification (some of the industries named in this regard are
construction, janitorial, home health care, child care, transportation,
warehousing, meat and poultry processing, personnel service, etc).</div>
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</div>
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The
bottom line here is that a company using independent contractors may not have
any reported complaints from its workers, but that company <u>may still be
targeted</u> by the U.S. Department of Labor for an audit.</div>
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</div>
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<b><u>COORDINATION WITH VARIOUS STATES</u>:</b>
The U.S. Department of Labor continues to threaten that it is going to
coordinate its efforts in investigating independent contractor status with
various states. </div>
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</div>
<div class="MsoNormal">
</div>
<div class="MsoNormal">
The
Obama administration has been vocal about the fact that it wants to increase
its investigation and enforcement of those businesses that use independent
contractors and also increase its coordination with other federal and state
agencies.</div>
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</div>
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</div>
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<b><u>COMPANIES SHOULD HAVE INDEPENDENT
CONTRACTOR RELATIONÂSHIPS CAREFULLY REVIEWED BY A KNOWLEDGEABLE PROFESSIONAL</u>:</b>
Any company that uses independent contractors should realize that the climate
throughout the United States
is much more aggressive in terms of state and federal investigation. Therefore,
those companies should be sure to have their websites, independent contractor
agreements and documentation, and overall independent contractor relationships
carefully reviewed by a knowledgeable professional.</div>
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For
consultations on limiting your liability in the use of independent contractors,
contact Attorney Nancy E. Joerg, who enjoys a nationwide reputation in
assisting companies who use Independent Contractors of all types. Nancy Joerg can be reached at Wessels Sherman’s St.
Charles, Illinois
office: 630-377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>.</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-84604247274156040422015-07-17T12:06:00.002-07:002015-07-17T14:34:10.770-07:00Review of Scalia/Ginsburg (The Opera)<!--[if gte mso 9]><xml>
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<![endif]-->July, 2015<br />
By Nancy E. Joerg, Esq.<br />
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On Saturday, July 11, 2015, I attended the world premiere of the one act comic opera <i>Scalia/Ginsburg</i> and thought it would be fun to share this experience. <br />
<br />
On Friday, July 10, 2015, I flew to Dulles airport in Washington D.C., rented a car, and found myself out in the extremely beautiful and very rural area of Virginia where the Castleton Music Festival is located. The Castleton Festival takes place each summer on a very picturesque 650 acre farm, surrounded by gorgeous rolling hills, the Shenandoah National Park, and the Blue Ridge Mountains. <br />
<br />
The opera, <i>Scalia/Ginsburg</i>, is based on the opinions and dissents of two very vocal Supreme Court Justices, Antonin Scalia and Ruth Bader Ginsburg. Justice Scalia is the outspoken and fiery “originalist” conscience of the Supreme Court, and Justice Ginsburg is a passionate advocate for equal rights, especially gender equality. Yet they are buddies. They often travel together, attend operas together, ring in the New Year together, and very much appreciate each other as colleagues and friends. <br />
<br />
Recent high profile Supreme Court cases, such as the marriage equality <u>Obergefell</u> decision, have brought the sharp differences in judicial philosophy among the Supreme Court Justices into especially keen public awareness. <br />
<br />
<b>THEME OF THE OPERA</b>: The theme of <i>Scalia/Ginsburg</i> is that, even though Scalia and Ginsburg are sharply divided on treatment of many constitutional issues, these two Justices of the Supreme Court are united in their deep respect for the institution of the Supreme Court. There is a beautiful duet towards the end of the opera entitled “We are Different, We are One.” In that duet, Scalia (in a role sung by a feisty black-robed tenor) and Ginsburg (played by a charming black-robed soprano) sing about the tremendous devotion that the Justices of the Supreme Court share for the court. They sing together: <br />
<br />
“Separate strands unite in friction <br />
To protect our country’s core. <br />
This, the strength of our nation, <br />
Thus is our Court’s design: <br />
We are kindred, <br />
We are nine.” <br />
<br />
<b>GINSBURG AND WANG WERE IN ATTENDANCE</b>: Prior to the opera’s world premiere that evening, Ruth Bader Ginsburg gave a fascinating one hour talk about the law as it appears in the plots of many operas. Castleton opera singers sang and acted out Ginsburg’s humorous examples of the intertwining law and the opera. <br />
<br />
Later that evening, Ruth Bader Ginsburg and her son James Ginsburg (founder of Cedille Records in Chicago) attended the world premiere of Wang’s opera and sat two rows in front of me. Also, the composer (and librettist) of the opera, Derrick Wang, was present. The Castleton audience (containing, among others, many members of the Washington, D.C. legal community) warmly applauded both Ginsburg and Wang when they were introduced from the stage. Justice Scalia did not attend the premiere of <i>Scalia/Ginsburg</i> as he was in Rome. <br />
<br />
<b>COMPOSER DERRICK WANG</b>: The composer, Derrick Wang, graduated from Harvard with a degree in music and then went on to Yale for a Masters in music. He then went to the <b>University of Maryland Carey School of Law</b>. While he was studying constitutional law there, he was struck by the operatic quality of Justice Scalia’s very dramatic and forceful opinions and dissents. Derrick Wang could hear a “rage aria” in his mind as he studied Scalia’s angry dissenting words. Derrick Wang also realized that the opinions and dissents of Justice Ruth Bader Ginsburg were very strong in a completely different way. Wang could hear a soprano singing her carefully crafted words. <br />
<br />
<b>CONTENT OF THE OPERA</b>: <i>Scalia/Ginsburg</i> takes place in a chamber in the Supreme Court. There is just one set for the entire one act opera. There are only three singers: Scalia (a tenor), Ginsburg (a soprano), and a Commentator (bass-baritone) who is in the role of a celestial bureaucrat, sent to put Justice Scalia through three trials (to see if Scalia is guilty of “excessive dissenting”). The Commentator sings: <br />
<br />
“I am the Commentator! <br />
I come from a powerful administration, <br />
And I am here to conduct an investigation <br />
Into why you have managed to be so unrelenting <br />
In spending so much of the past eight-and-twenty years in substantial, and <br />
possibly excessive, dissenting.” <br />
<br />
Both Scalia and Ginsburg are presented by Wang in a sympathetic light. It is not the intent of the opera to approve of one to the disadvantage of the other. On the contrary. Wang does a fine job of explaining the firmly held positions of both Scalia and Ginsburg. <br />
<br />
The opera was charming, clever and amusing. Derrick Wang loaded Scalia/Ginsburg with musical jokes and clever references from Scalia’s and Ginsburg’s legal opinions and public remarks. Classic Scalia phrases such as “argle bargle” and “sheer applesauce” were inserted into the libretto at key points, to the delight and applause of the enthusiastic audience. <br />
<br />
Scalia sang in utter frustration: <br />
<br />
“The Justices are blind! <br />
How can they possibly spout this—? <br />
The Constitution says absolutely nothing about this, <br />
This right that they’ve enshrined— <br />
When did the document sprout this? <br />
The Framers wrote and signed <br />
Words that endured without this; <br />
The Constitution says absolutely nothing about this!” <br />
<br />
Scalia sings to his good friend and colleague, Ruth Bader Ginsburg, about her errors in interpreting the Constitution to include expanding rights: <br />
<br />
“Oh, Ruth, can you read? You’re aware of the text, <br />
Yet so proudly you’ve failed to derive its true meaning, <br />
And never were so few <br />
Rights made so numerous— <br />
It’s almost humorous <br />
What you construe!” <br />
<br />
The music contains fragments from such classical music sources as <i>Carmen</i>, <i>La Traviata</i>, <i>La Bohème</i>, the Star Spangled Banner, and Mozart. This is an opera which will appeal to lawyers, Supreme Court watchers and opera lovers. <br />
<br />
Ginsburg actually appears on the set of the opera by “crashing through a glass ceiling.” She is there to help Scalia pass his three trials as set by the Commentator. <br />
<br />
Scalia sings a wonderful aria where he recalls his father as a man of great moral character who built stone stairs and was an immigrant who revered America and the fundamental and traditional values. Scalia sings: <br />
<br />
“And so he taught me what he knew: <br />
Follow the rules <br />
Down to the letter: <br />
Stay good and right and true, <br />
For brains and brawn will sell without fail, <br />
But character is never for sale. <br />
His virtues, <br />
His values, <br />
They built stairs, <br />
Lending me support <br />
As I reached this Court, <br />
Where I have judged and learned.” <br />
<br />
The message of the opera is that the Supreme Court has justices who respect and care about each other at a deep and sincere level, even though they often have vastly different jurisprudential theories. <br />
<br />
<b>GINSBURG’S LATE HUSBAND</b>: At the end of the opera was a nod to Justice Ginsburg’s late husband Marty Ginsburg who was a tax attorney. Marty had taught himself (early in their marriage) to cook elaborate French cuisine after he discovered his wife had no interest in cooking. (Currently there is a book sold in the Supreme Court gift shop entitled Chef Supreme which is a collection of Marty Ginsburg’s recipes.) <br />
<br />
I highly recommend that anyone interested in the Supreme Court, the Constitution, and the human drama surrounding these vital Supreme Court decisions attend a showing of <i>Scalia/Ginsburg </i>if it is given again in the future (I hope it will be; I would go again). <br />
<br />
Derrick Wang’s score for the opera includes many direct quotations from the judicial writings of both Scalia and Ginsburg. Printed versions of the enjoyable and witty libretto for the opera have detailed footnotes citing not just the source of the text but the musical allusions. For those readers who are interested in the libretto, it can be found online in <u>The Columbia Journal of Law & The Arts</u> at: <a href="http://lawandarts.org/articles/scaliaginsburg-a-gentle-parody-of-operatic-proportions/">http://lawandarts.org/articles/scaliaginsburg-a-gentle-parody-of-operatic-proportions/</a>.<br />
<br />
<i>Questions or comments?</i> Contact attorney Nancy Joerg, Managing Shareholder of the St. Charles office of Wessels Sherman at (630) 377-1554 or via email at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-8694242764551466142015-03-13T08:52:00.002-07:002015-03-13T08:52:55.278-07:00The Difficult Job of Proving Misconduct to the Illinois Department of Employment Security (IDES) When a Truck Driver is Terminated for Poor Performance<i>March 2015</i><br />
<i>By Nancy E. Joerg, Esq.</i><br />
<br />
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<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">As one
would expect, sometimes a trucking company finds it best to terminate a truck
driver for poor performance. This poor performance may involve very serious
accidents or negligence (such as cross-dropping no lead gasoline into a premium
tank, thereby contaminating that product). Sometimes, instead of properly loading
thousands of gallons of no-lead and thousands of gallons of mid-grade, the
driver carelessly loads thousands of gallons of no-lead and thousands of
gallons of premium. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">While
there is of course usually no problem in terminating a driver who has had many
accidents which cost the company time, money and damage to their reputation, <b style="mso-bidi-font-weight: normal;">our trucking clients are often surprised
when they don’t win with the Illinois Department of Employment Security</b> (IDES)
- if the terminated truck driver files for unemployment insurance benefits with
the IDES. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">What many
trucking clients don’t realize is that <b style="mso-bidi-font-weight: normal;">the
IDES <u>WILL</u> give unemployment insurance benefits to drivers (even when
they have had many serious accidents</b> in the course of their employment) <u>if
the trucking company cannot successfully prove that these accidents were <b style="mso-bidi-font-weight: normal;">willful and deliberate</b></u> on the part
of the employee truck driver.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">IDES DEFINITION OF MISCONDUCT</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">:</span></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">
The IDES works under a strict legal definition of misconduct which requires
that the trucking company prove that the incident was intentional, willful and
deliberate. <b style="mso-bidi-font-weight: normal;">Mere negligence and terrible
driving or a series of significant mistakes or accidents do not qualify as
misconduct under the IDES definition.</b> </span></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">Under
Section 602A of the Illinois Unemployment Insurance Act, the definition of
misconduct is:<span style="mso-spacerun: yes;"> </span>“the <u>deliberate</u>
and willful <u>violation of a reasonable rule or policy</u> of the employing
unit, governing the individual’s behavior in performance of his work, provided
such violation has <u>harmed the employing unit</u> or other employees or has
been <u>repeated</u> by the individual despite a warning or other explicit
instruction from the employing unit.”<span style="mso-spacerun: yes;"> </span></span></div>
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<br /></div>
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<span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">Section
602A requires <b style="mso-bidi-font-weight: normal;">deliberate</b> and <b style="mso-bidi-font-weight: normal;">willful </b>behavior and that behavior must
have <b style="mso-bidi-font-weight: normal;">caused harm</b> to the trucking
company.<span style="mso-spacerun: yes;"> </span>(These elements need to be <u>proven</u>
by the trucking company in order for unemployment insurance benefits to be
blocked.)</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">TIPS FOR TERMINATION LETTER</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">: </span></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">When you terminate a truck driver for a series of incidents
in the course of their truck driving, <u>indicate in the termination letter
what reasonable rule or policy the truck driver intentionally failed to follow</u>.
This is a way to win with the IDES, by emphasizing the deliberate and willful
nature of the driver’s behavior. For example, if the driver failed to double
check the gasoline in a manner in which he was instructed by the trucking
company, then that <u>might</u> be a winning strategy to block his claim for
unemployment insurance benefits. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">PROTESTING THE DRIVER’S CLAIM FOR UNEMPLOYMENT</span></u></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">:</span></b><span style="font-family: "Arial",sans-serif; font-size: 12.0pt;">
Keep this in mind the next time you protest a truck driver’s claim for
unemployment insurance benefits with the IDES…<b style="mso-bidi-font-weight: normal;">your goal is to prove to the IDES that the truck driver’s behavior was
willful, deliberate and intentional. Merely pointing out what a bad driver that
individual was is NOT a winning strategy. </b>Accidents and negligence are
(sadly) not enough.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="color: black; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">For assistance with IDES
audits, hearings, and independent contractor agreements (or for consultations
on limiting your liability in the use of independent contractors), contact
Attorney Nancy E. Joerg, who enjoys a nationwide reputation in working with
companies who use Independent Contractors of all types. Nancy Joerg can be
reached at Wessels Sherman's St. Charles, Illinois office: 630-377-1554 or
email her at </span><a href="mailto:najoerg@wesselssherman.com" target="_blank"><span style="color: blue; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">najoerg@wesselssherman.com</span></a><span style="color: black; font-family: "Arial",sans-serif; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">.</span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-77169247097070750072015-02-27T09:16:00.001-08:002015-02-27T09:16:36.062-08:00U.S. District Court Upholds OSHA Subpoena in Grain Enguflment Case<div id="columnMain">
<div id="content">
<i>July 2011</i><br />
<i> </i><i>By: Nancy E. Joerg, Esq.</i><br />
<br />
This
OSHA case arises from a particularly tragic and heart-wrenching fact
pattern. On July 28, 2010, two teenagers died in a grain bin tragedy.
The United States Department of Labor Occupational Safety & Health
Administration (OSHA) investigated the deaths which occurred as a result
of grain engulfment at the company's grain elevator in Mt. Carroll,
Illinois. The two teenagers "drowned" in a sea of grain in the grain
bin. OSHA eventually hit the company with numerous violations and fines
(which the company is fighting).<br />
<br />
<strong> <em>OSHA SUBPOENA:</em> </strong>
As part of the hard fought legal battle between OSHA and the grain bin
company, OSHA issued a subpoena demanding inspection reports and
documents prepared by the grain bin company's workers' compensation
carrier. The workers' compensation carrier argued in court that it
should not have to provide OSHA with the safety inspection records. The
carrier lost this legal struggle in May of 2011.<br />
<br />
<strong> <em>WORKERS' COMPENSATION INSURANCE COMPANY ARGUED UNSUCCESSFULLY AGAINST THE SUBPOENA:</em> </strong>
The workers' compensation insurance company argued unsuccessfully that
the subpoena from OSHA would actually discourage businesses from
permitting workers' compensation insurance carriers to conduct safety
inspections. The insurance carrier told the court that if the inspection
reports can be used against a business during later litigation or OSHA
enforcement proceedings, such safety inspections would be curtailed.
However, on May 2, 2011, the court did not agree with the insurance
carrier and therefore ordered that the safety inspection records be
given to OSHA. ( <em>Hilda L. Solis v. Grinnell Mutual Reinsurance Co.</em>)<br />
<br />
<strong> <em>COURT'S DECISION:</em> </strong> Judge Philip G. Reinhard of the U.S. District Court of Northern Illinois <strong>ruled
on May 2, 2011 that OSHA has jurisdiction to investigate the workplace
fatalities; and further, has the authority to require the production of
relevant evidence and the ability to issue a subpoena to obtain that
evidence</strong>. The requested documents, which included copies of
site safety inspections, applications for insurance coverage for the
site, and correspondence between the workers' compensation insurer and
the grain bin company concerning the site, were found by Judge Reinhard
to "reasonably relate to the investigation of the incident and the
question of OSHA jurisdiction."<br />
<br />
<strong> <em>GRAIN BIN SAFETY:</em> </strong>
Grain bin safety has become an important focus for OSHA. OSHA's Region
V, which includes Illinois, Ohio and Wisconsin, initiated a Grain Safety
Local Emphasis Program in August 2010, and has since conducted 61
inspections and cited grain operators/facilities for 163 violations. The
163 violations cover hazards associated with grain engulfment, machine
guarding, electricity, falls, employee training, combustible dust and
lockout/tagout of energy sources on potentially dangerous equipment.
Grain bins are extremely hazardous work environments and OSHA is trying
to decrease danger where possible in these bins.<br />
<br />
OSHA has great
legal powers to investigate workplace safety matters. Courts generally
support OSHA's mission. Companies should expect that all safety
inspection records are likely to be obtained by OSHA when it
investigates.<br />
<br />
<em>Questions about OSHA or any related matters?
Please contact WS Shareholder and Senior Attorney Nancy E. Joerg at
630-377-1554 or <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. </em> <br />
</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-86692464962158153162015-02-27T09:14:00.003-08:002015-02-27T09:14:57.887-08:00Employer Alert: Keep Track of 30 Working Days for Illinois Unemployment Insurances Purposes<div id="columnMain">
<div id="content">
<i>March 2010</i><br />
<i> </i><i>By: Nancy E. Joerg, Esq.</i><br />
<br />
Many
clients ask me: "How many days does an employee need to work for me
before my company becomes the chargeable employer for Illinois
Unemployment Insurance purposes?"<br />
<br />
There is a simple unemployment
insurance rule that Illinois employers should be aware of: A company
will usually not be "charged" for an ex-employee's unemployment
insurance benefits if that ex-employee did not work for the company for
at least 30 working days.<br />
<br />
This is an extremely simple rule that
employers should keep in mind because, if used properly, it is a
wonderful way for a company to help keep its unemployment insurance rate
down.<br />
<br />
<strong>Below are some examples to provide guidance on
how the Illinois Department of Employment Security (IDES) calculates the
30 working days: </strong> <br />
<ol>
<li>The individual works a shift
which begins at 10:00 p.m. on Monday and ends at 7:00 a.m. on Tuesday.
While this individual performs services for this employer on two
calendar days, for the purpose of determining whether the 30 day
requirement has been met, the individual's shift counts as only one day
of service (Monday).</li>
<li>The individual begins his shift at Noon
but becomes ill fifteen minutes later. Since the individual performed
services for the employer for fifteen minutes, one day is counted toward
meeting the 30-day requirement.</li>
<li>The individual is scheduled
to work on a certain day but fails to report for work because he is ill.
Even if the employer provides paid sick leave to the individual for
that day, it will not be counted toward the 30-day requirement.</li>
<li> Upon the permanent layoff of an individual, the employer pays that
individual for any unused, accrued vacation time that the individual is
due and grants him severance pay in the amount of one day's pay for each
year of continuous service. These payments are not included for the
purpose of determining whether this employer has met the 30-day
requirement.</li>
<li>The individual works a four-day work week. That
is, instead of working eight hours per day, five days per week, he works
ten hours per day, four days per week. Even if the individual's
ten-hour shift extends over two calendar days, each shift still counts
as only one day, and this individual will have worked only four days in a
normal work week.</li>
</ol>
Overtime work (or working additional shifts)
is not included in determining whether the 30-day requirement has been
met unless there is at least 6 hours between the beginning of the
overtime work (or the additional shift) and the end of the prior shift
and the overtime work (or additional shift) does not occur on a day
which will otherwise be included in meeting the 30-day requirement.
Examples: <br />
<ol>
<li>The individual's normal shift ends at 3:00 a.m.,
and he is asked to work the next shift which begins at 4:00 a.m. Even if
he works both shifts, since there is not at least 6 hours between the
shifts, only one day will be counted toward meeting the 30-day
requirement.</li>
<li>The individual's shift ends at 3:00 a.m. on
Saturday, and he is asked to return to work for an additional overtime
shift from 9:00 a.m. until 2:00 p.m. He must then return to work at 7:00
p.m. to work his regular shift. This overtime work does not count as an
additional day toward meeting the 30-day requirement because his
regular shift begins that same day and would already be included in
meeting the 30-day requirement.</li>
<li>The individual's normal shift
begins at 3:00 p.m. and ends at 11:00 p.m. However, he is required to
work four hours of overtime every day so that he does not complete his
shift until 3:00 a.m. This shift still counts as only one day toward the
30-day requirement.</li>
</ol>
<strong>NOTE:</strong> An employer may also become the chargeable employer <strong> after less than 30 days</strong>
if it was the single employer that paid wages to the individual
permitting the individual to requalify for benefits after a previous
disqualification under Section 601 (voluntary leaving), 602
(misconduct), or 603 (refusal of work). To requalify, the individual
must earn an amount equal to or in excess of his current Weekly Benefit
Amount in each of four calendar weeks.<br />
<br />
<em>Questions? Please contact WS Shareholder and Senior Attorney Nancy Joerg at (630) 377-1554, or <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. </em> <br />
</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-79746575106630225832015-02-27T09:11:00.001-08:002015-02-27T09:11:55.961-08:00Ten Tips for Employers Who Face Going to an Illinois Department of Human Rights Fact Finding Conference<div id="columnMain">
<div id="content">
<i>October 2011</i><br />
<i> </i><i>By: Nancy E. Joerg, Esq. </i><br />
<br />
As
companies who have been the recipient of an Illinois Department of
Human Rights (IDHR) Charge of Discrimination will know, part of the
process is for the company to attend an IDHR Fact Finding Conference,
usually held at the Thompson Center in Chicago on the 10 <sup>th</sup> Floor where the IDHR offices are located.<br />
<br />
Even
in the flimsiest of cases, companies are asked to attend the Fact
Finding Conference as it is a standard part of the process, with very
rare exceptions. When a company receives a Charge of Discrimination from
the IDHR, the company is <strong>first required by law to send in a Verified Response</strong>
within 60 days of receipt of the Charge. The Verified Response is a
brief document where the company basically "admits" or "denies" each
allegation.<br />
<br />
Next, the company must send in a <strong>Letter of Position</strong> and answer a lengthy <strong>Questionnaire</strong>. <br />
Finally,
the Fact Finding Conference is scheduled by the IDHR Investigator and
the company must attend in person. Many clients ask me what they can
expect at a Fact Finding Conference, and so my hope is that these <strong> <em>10 key tips will help many companies facing an IDHR Fact Finding Conference</em> </strong>: <br />
<ul>
<li>Always attend as required. <strong>Do not be late.</strong> Allow for heavy traffic in Chicago. If the company does not attend the Fact Finding Conference, the <strong>IDHR Investigator may default the company</strong>. </li>
<li>Prepare
for the Fact Finding Conference by reviewing the facts, details and
arguments you have given the IDHR so that you will faithful to the facts
and not vary them. Companies and their witnesses should have a prep
session prior to the Fact Finding Conference-to read over all the
documentation submitted to the Investigator. Companies who vary their
facts (or seem unsure of them) appear to be less reliable. Be
consistent.</li>
<li>Suggest to the IDHR Investigator that certain key witnesses would be helpful at the Fact Finding Conference. Only <strong>bring witnesses who are eyewitnesses to the facts</strong> (or have firsthand knowledge of the facts) you wish to emphasize at the Fact Finding Conference. </li>
<li> <strong>Have your attorney (who is assisting you with the IDHR Charge) attend the Fact Finding Conference with you.</strong>
The attorney does not participate but will be able to listen to all
statements made during the Fact Finding Conference (from both the
company and the Charging Party) and this witness information will be
extremely valuable. Think of it as a form of "discovery." </li>
<li>Be aware that there is a <strong>strict security system at the Thompson Center</strong>.
You should arrive at least one-half hour before the start of the Fact
Finding Conference so you have time to comfortably go through security
and get up to the 10 <sup>th</sup> Floor by the scheduled time. </li>
<li>If you feel you are open to settlement of the Charge, have the company representative who has <strong>authority to authorize settlement</strong>
attend the Fact Finding Conference. If that individual cannot attend
the Fact Finding Conference, have him/her available by phone. </li>
<li> <strong>Take notes</strong>
at the Fact Finding Conference of all statements made. That way, as the
case continues beyond the Fact Finding Conference, you will recall key
facts and issues raised at the Fact Finding Conference. There are no
court reporters or tape recordings of the Fact Finding Conference so
there will be no transcript available of what occurs during the Fact
Finding Conference. This is why it is important to take notes. </li>
<li> <strong>You can have your own notes and submissions in front of you during the Fact Finding Conference</strong>,
so it is an excellent idea to bring your Verified Response, a copy of
the Charge, your Letter of Position, and your Responses to the
Questionnaire, and any other documents you may need to be accurate and
fully responsive during the Fact Finding Conference. </li>
<li>The IDHR <strong>Investigator will not make a decision at the end of the Fact Finding Conference</strong>. You will leave the Fact Finding Conference not knowing what the decision on the case will be. </li>
<li>The <strong>Investigator often asks for additional information</strong>
to be sent as a result of what the Investigator heard during the Fact
Finding Conference. Be fully responsive because you want to get all of
the facts in front of the Investigator. </li>
</ul>
<strong> <em>Questions?</em> </strong> Call Attorney Nancy E. Joerg of Wessels Sherman's St. Charles, Illinois office: 630-377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. <br />
</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-54229861767730326312015-02-27T09:08:00.001-08:002015-02-27T09:08:56.358-08:00Seventh Circuit Backs Walmart Firing of Anti-Gay Religious Employee<div id="columnMain">
<div id="content">
<i>October 2011</i><br />
<i> </i><i>By: Nancy E. Joerg, Esq.</i><br />
<br />
On
March 31, 2011, the Seventh Circuit Court of Appeals [in an unpublished
Opinion (No. 10-2242)] ruled in favor of defendant Walmart and found no
evidence of religious discrimination.<br />
<br />
By way of background, in
September 2005, Tanisha Matthews (an overnight stocker at Walmart for
nine years) became involved in a heated discussion about God and
homosexuality with a lesbian co-worker, named Amy, during a break. When
Walmart officials later investigated the incident, they learned that Ms.
Matthews screamed at Amy that God does not accept gays, that gays
should not "be on earth," and that they will "go to hell" because they
are not "right in the head."<br />
<br />
After the three-month investigation
of the incident by Walmart, Walmart fired Ms. Matthews for violating
Walmart's Discrimination and Harassment Prevention policy. This policy
clearly prohibits Walmart employees from harassment based on an
individual's status, including sexual orientation.<br />
<br />
Upon being
fired, Tanisha Matthews sued Walmart under the civil rights laws,
arguing that Walmart fired her for stating her sincere religious belief
that gays will go to hell, which she maintained is central to her
Apostolic-Christian faith. The trial court granted summary judgment to
Walmart, finding no evidence for the religious discrimination claim.<br />
<br />
Next,
Tanisha Matthews brought her religious discrimination case to the
Seventh Circuit Court of Appeals. However, Ms. Matthews did no better on
appeal.<br />
<br />
The Seventh Circuit Court of Appeals affirmed the trial court's decision, noting the following:<br />
"Walmart
fired [Matthews] because she violated the company policy when she
harassed a coworker, not because of her beliefs, and employers need not
relieve workers from complying with neutral workplace rules as a
religious accommodation if it would create an undue hardship. In this
case, such an accommodation could place Walmart on the 'razor's edge' of
liability by exposing it to claims of permitting workplace harassment."<br />
<br />
Clearly,
Tanisha Matthews believed that she had a religious duty to scream
anti-gay epithets at her Walmart coworkers. Tanisha Matthews believed
and unsuccessfully argued that Walmart must permit her to admonish gays
at work to accommodate her religion.<br />
<br />
The bottom line in this case
is that the Seventh Circuit decided that Ms. Matthews' right to
exercise her religious freedom at work did not permit her to harass gay
people. Walmart fired Ms. Matthews "because she violated company policy
when she harassed a co-worker, not because of her beliefs," the Seventh
Circuit ruled. Even though Ms. Matthews' anti-gay harassment was
religious-inspired, Walmart did not violate Ms. Matthews' civil rights
when it fired her.<br />
<br />
This case stands for the common sense
principle that the Civil Rights Act does not protect religious-based
bigotry in the workplace. Walmart fired Tanisha Matthews because she
violated company policy when she harassed a co-worker, not because of
her religious beliefs.<br />
<br />
Anti-gay remarks by employees professing religious beliefs are not part of religious accommodation in the workplace.<br />
<br />
Congress
adopted Title VII of the Civil Rights Act in 1964. Title VII makes it
unlawful for an employer to discriminate against an applicant/employee
with respect to hiring, firing, promotion, or any other terms or
conditions of employment based on that employee's race, color, religion,
sex or national origin.<br />
<br />
In addition to this prohibition against
religious discrimination, employers are affirmatively required by state
and federal law to reasonably accommodate employees' religious
observances and practices unless such accommodation causes undue
hardship to the employer. Courts have ruled that a proposed
accommodation of a religious belief is an undue hardship if it imposes
more than a de minimis cost on the employer. The EEOC has stated that an
employer can show undue hardship if accommodating an employee's
religious practices requires more than ordinary administrative costs,
diminishes efficiency in other jobs, infringes on other employees' job
rights or benefits, impairs workplace safety, causes coworkers to carry
the accommodated employee's share of potentially hazardous or burdensome
work, or if the proposed accommodation conflicts with another law or
regulation.<br />
<br />
In this case brought by Tanisha Matthews, Walmart's
anti-harassment policies trumped her religious speech. This Seventh
Circuit decision is a message to all employees that if their employer
wishes to bar anti-gay sentiments expressed in the workplace; the
employer can establish policies and fire violators-even if the anti-gay
rhetoric is based on sincerely held religious beliefs.<br />
<br />
<em>An interesting side note:</em>
Tanisha Matthews also relied on a decision by the Illinois Department
of Employment Security, finding that the misconduct that led to her
termination was not severe enough to bar her from receiving unemployment
benefits. However, the Seventh Circuit found that the unemployment
insurance decision was irrelevant because it was based on a different
definition of misconduct used only for employment-benefits decisions.<br />
<br />
<strong> <em>Questions?</em> </strong> Call Attorney Nancy E. Joerg of Wessels Sherman's St. Charles, Illinois office: 630-377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. <br />
</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-11065130098280124612015-02-27T09:04:00.004-08:002015-02-27T09:04:57.357-08:00Yes, the Illinois Employee Classification Act Complaints are Starting to Roll in!<div id="columnMain">
<div id="content">
<i>By Nancy E. Joerg, Esq.</i><br /><br />
<a href="http://www.wesselssherman.com/" target="_blank"></a><br />
Clients
are asking me if we have started receiving complaints from the Illinois
Department of Labor relating to the harsh new Illinois law, the
Employee Classification Act. Yes, we are starting to see these
complaints coming in from the Illinois Department of Labor.<br />
<br />
Under this new law, a company such as a construction company, <strong>a trucking company which hauls gravel or road building materials</strong>,
a landscape company, and a wide variety of other construction related
companies, can be challenged by the Illinois Department of Labor (IDOL)
and "interested parties" on how the company classifies workers as either
employees or independent contractors.<br />
If the construction
related trucking company who uses independent contractors is found in
violation of the Illinois Employee Classification Act, the trucking
company could be hit with substantial financial penalties, possible shut
down of its business or job sites, and, most worrying to many,
misdemeanor or felony criminal charges.<br />
<br />
Below is the kind of wording we are seeing in these initial complaints:<br />
<blockquote>
Re: IDOL File No. 2008-<strong>###/Request for Records</strong></blockquote>
<blockquote>
Please
be advised that the Illinois Department of Labor (IDOL) has received a
complaint, alleging that you have violated Illinois' Employee
Classification Act, 820 ILCS 185, by misclassifying one or more
individuals performing construction services on your behalf in
connection with re-roofing a house at 123 ABC Street, St. Charles, IL.</blockquote>
<blockquote>
In
connection with its investigation of this complaint, and pursuant to
its authority under Section 25 of the Act, IDOL hereby requests that
within fifteen (15) <strong>days you make available or provide copies to IDOL of all records in your power</strong>,
possession or control relating to your business relationship with the
individual(s) performing services, including but not limited to:<br />
<ul>
<li>Their names, addresses, phone numbers and Social Security numbers;</li>
<li>Any/all written agreements or contracts you have with them;</li>
<li>Any/all records of days/hours worked;</li>
<li>Any/all payroll or payment records; and</li>
<li>Any federal and state documents related to the individuals performing services.</li>
</ul>
Failure to comply with this request for records may result in the issuance of a <strong>subpoena to compel production of the requested information</strong>.
Furthermore, failure to comply with a valid IDOL order may result in
the imposition of civil and/or criminal penalties, as prescribed in the
Act.<br /><br />
Also note that if there is any additional information you
wish IDOL to consider in its investigation of this matter, please submit
information in writing to IDOL within 15 days of this letter.<br />
</blockquote>
We
urge all trucking companies who use independent contractors to seek
legal counsel regarding their usage of independent contractors—not just
with regard to the Illinois Employee Classification Act, but also in
terms of the IRS, the Illinois Department of Employment Security (IDES),
workers' compensation, etc. Don't wait until you are hit with a
complaint or an audit. Get legal advice early on in the game.<br />
<br />
<em><strong>This
is the period in Illinois history when it is particularly important for
construction and construction-related companies to really sit down,
take the time, and lower liability in every way possible</strong></em>.
Your independent contractor agreement must be carefully drafted to be
consistent with the Illinois Employee Classification Act and any other
independent contractor laws from other Agencies. It is a time to
carefully assess independent contractor relationships, contracts, and
practices.<br />
<br />
<strong></strong><br />
<strong>CONSULTATION:</strong>
If you have any questions about the Illinois Employee Classification
Act and want to evaluate your company's liability (and discuss ways to <strong>protect </strong>your company in its use of independent contractors), contact Senior Attorney and Shareholder Nancy Joerg at 630-377-1554 or <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>.<br />
</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-27145128646453568972015-02-27T09:01:00.001-08:002015-02-27T09:01:56.574-08:00Which Illinois Unemployment Insurance Contribution Rate Do I Use, The Employee Leasing Company's or the Client Company's?<div id="columnMain">
<div id="content">
<i>June 2011</i><br />
<i> </i><i>By: Nancy E. Joerg, Esq. & Chad A. Staul, Esq.</i><br />
<br />
While
it is true that an Illinois Employee Leasing Company (also known as a
"PEO") allows employers to bundle and better manage payroll, workers'
compensation, human resource compliance and employee benefits, those
looking to also use a PEO to get a better unemployment insurance
contribution rate (contribution rate) should be aware that this is far
from a guarantee.<br />
<br />
Some employers are under the misconception that
if they lease employees from a PEO (thereby becoming a "client
company"), they can automatically use the PEO's more favorable
contribution rate. While this may be true in some instances, it is not
always the case.<br />
<br />
The Illinois Department of Employment Security
(IDES) follows very stringent statutory requirements that must be met in
order to determine if a PEO's client company can use the better
contribution rate. See <i>820 ILCS 405/206.1</i>. The following illustrates these requirements by breaking them down into three straightforward steps:<br />
<br />
STEP 1: In order to use the PEO's contribution rate, the leasing contract with the client company must provide:<br />
<ul>
<li>That the PEO pays the individual directly from its own accounts;</li>
<li>That
the PEO, either exclusively or with the client company, retains the
right to direct and control the individual in the performance of the
services; and</li>
<li>That the PEO, either exclusively or with the client company, retains the right to hire and terminate the individual.</li>
</ul>
STEP 2: If the leasing contract meets the Step 1 requirements, then the PEO must file an IDES Report containing:<br />
<ul>
<li>The name of the client company;</li>
<li>A general description of the client company's business and locations;</li>
<li>The client company's unemployment insurance account number (if any);</li>
<li>The effective date of the employee leasing company's contract with the client company; and</li>
<li>The
report must be accompanied by either a power of attorney to represent
the client company or a certification by an officer or employee of the
employee leasing company that the information in the report is true and
correct to the best of his or her knowledge. See <i>56 Ill. Adm. Code 2732.306. </i></li>
</ul>
STEP
3: After checking the leasing contract for compliance with Step 1 and
filing the report required by Step 2, each of the PEO's client companies
must pass muster under a specific mathematical formula provided by <i>820
ILCS 405/206.1(C).</i><br />
<br />
<strong> <em>In its simplest terms, the issue
comes down to who the IDES recognizes as the employer of a leased
employee for purposes of unemployment insurance.</em> </strong> If the
PEO and the client company meet all of the statutory requirements
outlined in Steps 1-3 above, then the IDES will likely recognize the PEO
as the employer; allowing the PEO to report wages on behalf of the
client company under the PEO's contribution rate. However, a client
company that does not meet the statutory requirements is not relieved
from reporting wages for the leased employees and must continue to do so
under its existing rate.<br />
<br />
For example, let's say a PEO leases
employees to three different client companies, A, B and C. Further,
let's assume that the PEO leasing contract meets Step 1 above and that
the PEO has sent the IDES the required report for all three client
companies required by Step 2 above. Upon review, the IDES determines
that only client companies A and B meet the statutory mathematical
requirements in Step 3. In practical application, the PEO will be
allowed to do all the wage reporting for client companies A and B under
its single contribution rate, but client company C will have to continue
reporting separately under its different less favorable rate. Note that
this has no impact on any other aspect of the employee leasing contract
between the PEO and client company C.<br />
<br />
Because of the
complexities and detailed involvement the IDES has placed on whose
contribution rate controls in an employee leasing situation, employers
that use or are thinking about using a leasing company need someone who
can wade through the minutiae and give them a straight answer. The
consequence for improper wage reporting based on confusion or missteps
in the above process may lead to the IDES imposing interest and
penalties on both the client company and the PEO.<br />
<br />
<i> </i> <i><strong> <em>Questions?</em> </strong> Call Attorney Nancy E. Joerg of Wessels Sherman's St. Charles, Illinois office: 630-377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. </i><br />
</div>
</div>
Unknownnoreply@blogger.com2tag:blogger.com,1999:blog-8580893743704272415.post-31785818743539074892015-02-27T08:57:00.001-08:002015-02-27T08:57:41.935-08:00What is "Construction" Under the Illinois Employee Classification Act?<i>By Nancy E. Joerg, Esq.</i><br /><br />
The Employee Classification Act (formerly House Bill 1795) is a <strong>frightening and radical Illinois law</strong>
which went into effect January 1, 2008. It applies to construction and
construction-related companies (including trucking companies) who use
independent contractors in construction and construction related jobs.
It is very punitive towards companies who are found to have
misclassified its independent contractors!!<br />
<br />
Many nervous clients understandably ask, "Exactly what is construction and <strong>am I considered a construction or construction-related company?</strong>" As used in this far-reaching Act, "construction" means: <br />
<ol>
<li>any constructing;</li>
<li>any altering;</li>
<li>any reconstructing;</li>
<li>any repairing;</li>
<li>any rehabilitating;</li>
<li>any refinishing;</li>
<li>any refurbishing;</li>
<li>any remodeling;</li>
<li>any remediating;</li>
<li>any renovating;</li>
<li>any custom fabricating;</li>
<li>any maintenance;</li>
<li>any landscaping;</li>
<li>any improving;</li>
<li>any wrecking;</li>
<li>any painting;</li>
<li>any decorating,</li>
<li>any demolishing;</li>
<li>adding to or subtracting from any building, structure, highway,
roadway, street, bridge, alley, sewer, ditch, sewage disposal plant,
water works, parking facility, railroad, excavation or other structure,
project, development, real property or improvement or to do any part
thereof; and</li>
<li>construction shall also include <strong>moving construction-related materials</strong> on the job site to or from the job site.</li>
</ol>
Note
that certain trucking companies are classified as "construction" under
this harsh law because of the final sentence: "Construction shall also
include moving construction-related materials on the job site to or from
the job site."<br />
<br /><i>If
you have any questions about the Illinois Employee Classification Act,
contact Senior Attorney and Shareholder Nancy Joerg at 630-377-1554 or <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>.</i>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-22591131053236162512015-02-27T08:54:00.001-08:002015-02-27T08:54:07.737-08:00What are the "Penalties" Under the Illinois Employee Classification Act?<i>By Nancy E. Joerg, Esq.</i><br /><br />
The
Illinois Employee Classification Act (formerly House Bill 1795) is very
punitive towards companies who are found to have misclassified their
independent contractors!! It applies to construction and
construction-related companies (including trucking companies) who use
independent contractors in construction and construction related jobs.
The law (heavily supported by unions) became effective January 1, 2008.
It will usher in a blood bath for a large part of the Illinois business
sector.<br />
<br />
As used in this Act "penalties" encompass the following: <br />
<ol>
<li><strong>FIRST ILLINOIS DEPARTMENT OF LABOR (IDOL) AUDIT: </strong>An
employer or entity that violates any of the provisions of this Act or
any rule adopted under this Act shall be subject to a civil penalty not
to exceed $1,500 for each violation found in the <strong><em>first</em></strong> audit by the IDOL.</li>
<li><strong>ADDITIONAL IDOL AUDITS:</strong> Following a first audit, an employer or entity shall be subject to a <strong>civil penalty</strong> not to exceed<strong> $2,500 for each repeat violation found by the IDOL within a 5 year period</strong>.</li>
<li><strong>VIOLATION FOR EACH PERSON FOR EACH DAY:</strong> For purposes of this Section, each violation of this Act for <strong>each person</strong> and for <strong>each day</strong> the violation continues shall constitute a separate and distinct violation.</li>
<li><strong>AMOUNT OF PENALTY:</strong>
In determining the amount of a penalty, the IDOL Director shall
consider the appropriateness of the penalty to the employer or entity
charged, <strong>upon the determination of the gravity of the violations</strong>.
The amount of the penalty, when finally determined, may be recovered in
a civil action filed in any circuit court by the IDOL Director, or a
person aggrieved by a violation of this Act or any rule adopted under
this Act.</li>
<li><strong>BOUNTY HUNTER GETS 10%: </strong>In any
civil action brought by an "interested party" (can be anyone!), the
circuit court shall award the interested party 10% of the amount
recovered. In such case, the remaining amount recovered shall be
submitted to the IDOL Director. Any uncollected amount shall be subject
to the provisions of the Illinois State Collection Act of 1986.</li>
<li><strong>DEBARMENT FROM STATE CONTRACTS:</strong>
For any second or subsequent violation determined by the IDOL which is
within 5 years of an earlier violation, the IDOL shall add the employer
or entity's name to a list to be posted on the IDOL's official website.
Upon such notice, the Department shall notify the violating employer or
entity. No state contract shall be awarded to an employer or entity
appearing on the list until 4 years have elapsed from the date of the
last violation.</li>
<li><strong>WILLFUL VIOLATIONS: [DOUBLE VIOLATIONS]</strong></li>
</ol>
<ul>
<li>Whoever <strong>willfully</strong>
violates any of the provisions of this Act or any rule adopted under
this Act or whoever obstructs the IDOL Director, or his or her
representatives, or any other person authorized to inspect places of
employment under this Act shall be liable for penalties up to double the
statutory amount.<strong> </strong></li>
<li><strong>PUNITIVE DAMAGES:</strong> Whoever <strong>willfully</strong> violates any of the provisions of this Act or any rule adopted under this Act shall be liable to the employee for <strong>punitive damages</strong> in an amount equal to the penalties assessed in subsection (a) of this Section.</li>
<li>The penalty shall be imposed in cases in which an employer or entity's
conduct is proven by a preponderance of the evidence to be <strong>willful</strong>.
The penalty may be recovered in a civil action brought by the IDOL
Director in any circuit court. In any such action, the IDOL Director
shall be represented by the Attorney General. Any uncollected amount
shall be subject to the provisions of the Illinois State Collection Act
of 1986.<strong> </strong></li>
<li><strong>MISDEMEANOR/FELONY:</strong> An entity or employer that <strong>willfully</strong> violates any provision of this Act or any rule adopted under this Act commits a <strong>Class C misdemeanor</strong>. An entity or employer that commits a second or subsequent violation within a 5 year period commits a <strong>Class 4 felony</strong>. </li>
</ul>
<br />
<i>If
you have any questions about the Illinois Employee Classification Act,
contact Senior Attorney and Shareholder Nancy Joerg at 630-377-1554 or <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>.</i>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-5447374058706909142015-02-27T08:48:00.001-08:002015-02-27T08:48:27.657-08:00Warning to Illinois Companies About Employee Classification Act: New Danger!<div id="columnMain">
<div id="content">
<i>August 2009</i><br />
<i> </i><i>By: Nancy E. Joerg, Esq.</i><br />
<br />
<br />
All Illinois companies who are in construction-related industries should be fully aware of the strict legal requirements of the <strong>Illinois Employee Classification Act</strong>,
a brutal law (pushed through by several Unions) which went into effect
on January 1, 2008. This terribly punishing law applies to a wide range
of Illinois construction-related businesses (some trucking companies,
building trades, landscaping, decorating, flooring, etc.).<br />
<br />
The
law requires covered companies to post special notices in English,
Spanish, and Polish and keep specific records. The main thrust of the
law is to hammer (severely!) those construction-related companies who
"misclassify" independent contractors. Our law firm is currently
representing clients who have been hit with assessments from the
Illinois Department of Labor (IDOL), some in excess of $200,000.00!!! We
are, of course, assisting our clients in fighting back.<br />
<br />
Any
Illinois businesses who are construction-related should seek immediate
legal counsel. Even a small amount of legal assistance can be
tremendously helpful should these businesses ever be targeted by the
IDOL under this horrible (and powerful!!) new law.<br />
<br />
<strong> <em>A new danger under this law: </em> </strong>Very
recently, we have found that the IDOL may try to "fool" companies by
sending them a Notice which asks for broad information and records
pertaining to <strong>a substantial period of time</strong>, rather than one particular construction-related project. This approach by the IDOL is not proper, and it is <strong>excessively burdensome on the company</strong>.
Do not answer these IDOL Notices under the Illinois Employee
Classification Act without experienced legal counsel. You may expose
yourself to over-broad liability. Remember, these IDOL assessments under
this new law can be huge.<br />
<br />
We recommend that all Illinois
construction-related companies who use "1099 independent contractors",
"subcontractors", "outside vendors", "casual labor", or any kind of
"non-employees" <strong>seek preventative legal help at once</strong>.
The IDOL (at the urging of some Unions) are using this new law to
cripple, and in some cases almost destroy, Illinois construction-related
companies who use independent contractors of all types.<br />
<br />
Don't
wait for the ax to fall. Learn everything you can about this law and
protect yourselves and your business. There are many (relatively simple)
ways to do this. Call Attorney Nancy E. Joerg to learn more about this
extremely serious problem and how to coexist with it.<br />
<br />
<strong> <em>Questions?</em> </strong> Call Attorney Nancy E. Joerg of Wessels Sherman's St. Charles, Illinois office: 630-377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. </div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-26171706544880681092015-02-27T08:43:00.001-08:002015-02-27T08:43:37.523-08:00Trucking Companies Should Exercise Caution When Setting Up Owner-Operator Escrow Programs<div id="columnMain">
<div id="content">
<i>August 2010</i><br />
<i> </i><i>By: Nancy E. Joerg, Esq.</i><br />
<br />
It
is common practice for a trucking company to have an escrow program
under which the company withholds a certain amount from a paycheck so
that an escrow fund is established for the individual independent
contractor/owner-operator. The typical amount of such an escrow fund
might be $2,000.<br />
The reason behind the escrow program is that in
the event the independent contractor/owner-operator causes damage, and
the trucking company has to pay for those damages, then funds are
available for reimbursement.<br />
<br />
Although establishing and
maintaining the escrow fund is a very popular idea among trucking
companies that work with independent contractor/owner-operators, this
area is fraught with legal peril.<br />
<br />
The federal written lease
requirements are found in Title 49 of the Code of Federal Regulations
(CFR), Part 376.12. Carriers who use independent contractor/
owner-operators should be sure to familiarize themselves with the
federal written lease requirements.<br />
<br />
One of the most litigated
areas of these requirements relates to escrow funds. The federal
requirements describe how a trucking company should set up and maintain
its escrow funds, which is purely voluntary on the part of the carrier.
However, there are many ways for a trucking company to violate, even
accidentally, the strict requirements relating to escrow.<br />
<br />
The
federal written lease requirements tell carriers, in no uncertain terms,
what must be clearly stated in the lease agreement - <strong>including all items which can be deducted from escrow by the carrier</strong>.
The sudden appearance of "miscellaneous" or "unspecified" escrow
deductions may lead to a bitter end of the independent contractor
relationship - if not legal action against the carrier.<br />
<br />
<strong> <em>If an escrow fund is established, the lease agreement must cover the following issues (among others): </em> </strong> <br />
<ol>
<li>The lease must specify the amount of the fund to be established with
the owner-operator's money and for what specific items and repairs it is
to be used.</li>
<li>Carriers must give a clear description of each
escrow transaction monthly or by clearly indicating on individual
settlement sheets the amount and description of any deduction or
addition to the escrow fund.</li>
<li>The owner-operator may demand an accounting of escrow transactions at any time during the lease.</li>
<li>The carrier must pay interest on all escrow funds in an amount at least
equal to the yield on a 91-day, 13-week U. S. Treasury bill (see note
below*).</li>
<li>After termination of the lease, the carrier has 45
days (and no more) to return all escrow funds. There are no exceptions
to this rule.</li>
</ol>
<br />
* <em>Interest Rate</em>: On the issue of the
interest rate and the interest that must be reported and paid to the
independent contractor/owner-operator, the written lease requirements
state:<br />
<br />
That while the escrow fund is under the control of the
carrier, the carrier shall pay interest on the escrow fund on at least a
quarterly basis. For purposes of calculating the balance of the escrow
fund on which interest must be paid, the carrier may deduct a sum equal
to the average advance made to the individual lessor during the period
of time for which interest is paid. The interest rate shall be
established on the date the interest period begins and shall be at least
equal to the average yield or equivalent coupon issue yield on 91-day,
13-week Treasury bills as established in the weekly auction by the
Department of the Treasury.<br />
<br />
<i>Questions about escrow or any other
provision in Independent Contractor Agreements for owner-operators? Call
Attorney Nancy E. Joerg of Wessels Sherman's St. Charles, Illinois,
office: 630-377-1554 or email her at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>.</i><br />
</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-1733071366401500272015-02-27T08:40:00.001-08:002015-02-27T08:40:51.132-08:00The Proper Use of Independent Contractors<div id="columnMain">
<div id="content">
<i>April 2009 </i><br />
<i>By Nancy E. Joerg, Esq.</i><br />
<br />Look
before you leap! In this poor economy, there are a lot of reductions in
force. Companies may find they need people with certain skills, but
they are understandably afraid of expanding their workforce with regular
employees. A smart solution is to <strong>supplement the workforce with independent contractors</strong>, but companies are reluctant to use independent contractors because they feel it may be high-risk.<br />
<br />
Now
that President Obama is in office, we can expect to see some additional
legal enforcement action regarding the use of independent contractors.
The Independent Contractor Proper Classification Act was proposed in
2007 but not yet passed. It was supported by Obama in 2007 when he was a
Senator. During his presidential campaign, Obama said he favored this
legislation which indirectly limits and discourages the use of
independent contractors. The Bill has not been resubmitted to Congress
for consideration in 2009, although it may very well be introduced later
in the year.<br />
<br />
<strong><em>The good news is that you can dramatically limit your risk in using independent contractors</em></strong> if you have documentation to prove the workers are really independent contractors in the event of a legal challenge.<br />
<br />
The
underlying truth of independent contractor status is that all
independent contractors must be, by definition, self-employed. The world
of independent contractor status is "black-and-white." If an individual
is self-employed, he/she is an independent contractor. If an individual
is not self-employed, then that individual is an employee of someone
else. This simple principle helps clients to understand the (sometimes
intimidating) world of independent contractor status.<br />
<br />
What are
some indications that an individual is self-employed? Self-employment is
often shown by the individual having a business name, business
reputation, advertising, his/her own place of business, his/her own
client base, paying his/her own expenses, filing taxes under his/her own
business name, etc.<br />
<br />
<strong>Below are ideas on how to have a generally strong independent contractor:</strong><br />
<br />
1. <strong>INCORPORATION:</strong>
If the independent contractor is incorporated, this is a terrific fact
for independent contractor status. If you are fortunate enough to have
an incorporated independent contractor, then, of course, you should be
issuing all checks to the corporate name. Try to only use independent
contractors who are <strong>incorporated in good standing</strong>.
Incorporation will not make your company bulletproof, but it is
certainly a very strong fact for independent contractor status.<br />
<strong>Check the Secretary of State's website on a yearly basis to verify that each corporation is in "good standing."</strong> In Illinois, for example, the website is <a href="http://www.cyberdriveillinois.com/">www.cyberdriveillinois.com</a>. In Minnesota, the website is <a href="http://www.sos.state.mn.us/">www.sos.state.mn.us</a>. <strong><em>Print out the proof of good standing and put it in the independent contractor's file.</em></strong><br />
<br />
2. <strong>BUSINESS NAME:</strong>
If the independent contractor is not incorporated, and not willing to
become incorporated, then you want to make sure that the independent
contractor has a business name as a sole proprietor - and uses that
business name as well. You should be making out checks to their business
name and having them endorse those checks with their business name.<br />
<br />
<strong>3. BUSINESS CARDS: </strong>The
independent contractor should have a business card in his/her own
business name showing that they are independent and holding themselves
out to the public. The independent contractor should, of course, pay for
the business cards.<br />
<br />
4. <strong>INVOICES:</strong> The independent contractor should <strong>invoice you project by project</strong>
on an invoice form that the independent contractor designed, obtained,
and paid for themselves with the independent contractor's <strong>business name at the top of their invoice</strong>.
Auditors are very impressed when independent contractors invoice
companies (this is something that employees never do - so invoices are a
nice way to highlight that this is not an employment relationship and
not intended to be an employment relationship).<br />
<br />
5. <strong>ADVERTISEMENTS: </strong>Have
the independent contractor place an ad in a newspaper under the
independent contractor's business name, advertising the services that
he/she does. Don't place the ad for the independent contractor; the
independent contractor should place his/her own ad. Be sure that you get
a copy of the ad and put it into a file for the independent contractor.
The ad can be in a small-town newspaper; it doesn't need to be an
expensive ad. (When you clip out the ad, also clip out the date and name
of the publication.)<br />
<br />
6. <strong>BUSINESS EXPENSES: The independent contractor should ideally pay for every aspect of his/her business overhead.</strong>
You should not be paying for any of the independent contractor's
transportation costs, equipment, pagers, beepers, telephone bills,
business cards, letterhead, etc.<br />
<br />
7. <strong>INDEPENDENT CONTRACTOR FILES:</strong>
Set up independent contractor files for each and every independent
contractor. In those files, have such things as business cards, ads,
invoices, etc. You must have well-documented independent contractor
files which will help to show an auditor that the independent
contractors are set up as independent businesses, separate and apart
from your company. These files should prove that the independent
contractors have their own business reputation, and, if you would close
your doors tomorrow, the independent contractors could continue to
function as self-employed entities.<br />
<br />
8. <strong>WELL-DRAFTED INDEPENDENT CONTRACTOR AGREEÂMENT: </strong>The
independent contractor agreement should be tailored and unique to the
specific relationship it depicts. Be sure that the independent
contractor signs the independent contractor agreement with his/her
business name and business title (such as Owner or President).<br />
<br />
9. <strong>USE INDEPENDENT CONTRACTOR TERMINOLOGY: </strong>If
you have anyone who works directly with the independent contractors,
don't call that individual a "Manager" or a "Director" as those are
words of supervision which indicate control and direction. You should
instead use a word like "Coordinator." <strong>Check your website,
applications, and all printed material to make sure you are not
inadvertently referring to your independent contractors as employees in
any way!</strong><br />
As companies increase their use of independent
contractors, they need to have well thought out procedures in place to
limit their liability in the use of independent contractors. Companies
have tight controls in place that regulate the hiring of employees.
However, companies often have no corresponding tight controls for
contracting with independent contractors. This can lead to disaster when
the auditor comes knocking on the door.<br />
<br />
<strong>CONTACT NANCY JOERG FOR A SELF AUDIT OF YOUR INDEPENDENT CONTRACTOR RELATIONSHIPS:</strong>
I have been working with many companies to write and evaluate their
independent contractor agreements, independent contractor files,
websites, manuals, etc. <strong>Consultation on the proper legal use of independent contractors is essential.</strong> <strong>A yearly review of all independent contractor documents and operations is a prudent practice.</strong><br />
<br />
For
example, certain industries have exemptions and if the company does
follow the law with regard to the exemption, the worker will be
reclassified to employee status (when the worker could have been an
independent contractor if the requirements of the exemption had been
followed). Certain categories of independent contractors require, by
law, certain information in the independent contractor agreement (direct
sellers, truck drivers, etc.) in order to comply with the exemption.<br />
Companies
using misclassified workers may be hit with hefty tax assessments,
penalties and fines. Therefore, companies must become very knowledgeable
about the proper use of independent contractors.<br />
<br />
Companies often
mistakenly think that if the worker signs an independent contractor
agreement then the worker is an independent contractor. This is entirely
false. The worker must satisfy the legal criteria for independent
contractor status. If the legal criteria is not met, then a government
agency (the IRS, state department of unemployment insurance, etc.), or
even the worker, may seek to impose legal liability on the company
(despite the written agreement stating that the worker is an independent
contractor).<br />
<br />
Another issue to consider in an evaluation of
independent contractor status is IRS Safe Haven protection. Congress
passed Section 530 of the Internal Revenue Act of 1978 in order to give
relief to those businesses that, in good faith, used independent
contractors (because of a reasonable basis). This law is liberally
construed in favor of the taxpayer, so it pays to be both aggressive and
creative under this law.<br />
<br />
It has been my experience over the
years that when a company has even a small amount of experienced
consultation on the independent contractor issue, they are able to
dramatically reduce their liability in their use of independent
contractors. There are many "practical steps" that a company can take to
lower its risk in using independent contractors.<br />
<br />
<em>If readers
would like assistance with evaluating and strengthening a potential
independent contractor relationship, please contact Senior Attorney and
Shareholder Nancy E. Joerg at 630-377-1554 or via email at <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>.</em><br />
</div>
</div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-15620493699808868832015-02-27T08:37:00.001-08:002015-02-27T08:37:43.469-08:00The Illinois Independent Contractor Law: The Illinois Employee Classification Act-Frequently Asked Questions and AnswersBy: Nancy E. Joerg, Esq. <br /><br />
<br />
The
Illinois Employee Classification Act is causing a lot of buzz and angst
among companies. As "ignorance of the law" is not a defense, Illinois
companies are scurrying to learn all they can about this "independent
contractor" law and how to take defensive measures against it.<br />
<br />
Under
this harsh law which became effective January 1, 2008, a company such
as a construction company, a trucking company which hauls gravel or road
building materials, a landscape company, and a wide variety of other <strong>construction related companies</strong>,
can be challenged by the Illinois Department of Labor (IDOL) and
"interested parties" on how the company classifies workers as
independent contractors. The Illinois Employee Classification Act brings
with it very harsh civil and even criminal penalties.<br />
<br />
As a
result of the extreme anxiety among Illinois construction and
construction-related companies who use independent contractors, the
phone has been literally "ringing off the hook" with questions from
companies who want to better understand the Illinois Employee
Classification Act and lower their liability in any way possible.<br />
<br />
Therefore, <strong>this article is going to focus on frequently asked questions and answers</strong> so that readers can better grasp some of the basics concerning this new law:<br />
<br />
<strong>Question 1.</strong>
I hear there are recordkeeping provisions under this law. How long do I
have to keep records on my independent contractors? (We are a quarry
and use independent contractor truck drivers.)<br />
<br />
<strong>Answer:</strong> Under this law, companies must keep records on their independent contractors for a full three (3) years..<br />
<br />
<strong>Question 2.</strong>
I just hire my independent contractors by the job. How can I keep
records on days and hours that they work as required by the new law?<br />
<br />
<strong>Answer:</strong> Do the best you can. Obviously, if you can develop a system under which you can <strong>record days and hours of work</strong>, you should do so.<br />
<br />
<strong>Question 3.</strong>
We are a flooring company but we do not have any employee installers.
We only use independent contractor installers. Do we have liability
under this new law?<br />
<br />
<strong>Answer: </strong>Yes, you certainly
do. Just because you may have a good argument that you and your
independent contractors are in a different course of business, the
independent contractor tests under this law are <strong>far more involved than that single issue</strong>.<br />
<br />
<strong>Question 4.</strong> Which Agency is enforcing this law?<br />
<br />
<strong>Answer:</strong>
The Illinois Department of Labor, the same state agency that
investigates Illinois companies for questions of overtime, minimum wage,
etc. By the way, <strong>the same investigators who go out and
investigate prevailing wage complaints will be investigating complaints
under this law as well</strong>.<br />
<br />
<strong>Question 5.</strong> What group sponsored this law?<br />
<br />
<strong>Answer:</strong> The labor unions including the AFL-CIO, Governor Blagojevich, and other sympathetic <strong>pro-union</strong> political figures strongly supported this law.<br />
<br />
<strong>Question 6.</strong> What is the whole point of this law?<br />
<br />
<strong>Answer:</strong> This law is to punish Illinois construction or construction-related companies who use independent contractors but <strong>have actually misclassified them</strong>
in some way and the independent contractors should really be classified
as employees. The point is to discourage or frighten companies from
using independent contractors, or at the very least from classifying
them improperly.<br />
<br />
<strong>Question 7.</strong> Is it true that
if an independent contractor is incorporated, then the company using the
incorporated independent contractor will have no potential liability
under this law?<br />
<br />
<strong>Answer:</strong> Although it is true that this law has a provision which says that bona fide corporations are not included under this law, <strong>there still remains a great deal of anxiety about who and what will exactly be acceptable as a bona fide corporation</strong>.<br />
<br />
<strong> <em>TIP:
Check on an annual basis that all the corporations you are relying upon
are indeed in good standing. Be certain that you do this each and every
year. </em> </strong>It is very easy to look up an Illinois corporation
and see whether it is in good standing. Just go to the Secretary of
State's website at <a href="http://www.cyberdriveillinois.com/" target="_blank">www.cyberdriveillinois.com</a>.<br />
<br />
<strong>Question 8.</strong> Are there any <strong>exemptions</strong> under this law for certain kinds of independent contractors?<br />
<br />
<strong>Answer:</strong> "No," there are no actual exemptions under this law except for <strong>bona fide corporations</strong>. <br />
Companies
should be sure to have their independent contractor agreements
carefully reviewed. They should review their websites with an eye to
this new law. Any promotional materials regarding their independent
contractors and any independent contractor relationships should be
carefully evaluated as well.<br />
<br />
Also, be aware that the Illinois
Employee Classification Act requires you to post the IDOL's Notice about
the Illinois Employee Classification Act (in English, Spanish, and
Polish) in your workplace and at every worksite. Where it is not
practicable to post a notice on the job site, you must give a copy of
the Notice to each independent contractor.<br />
<br />
<strong>TIP: Give
each of your independent contractors a copy of the Notice for them to
keep, and have them sign and date another copy for you to keep in each
independent contractor's file to prove that the independent contractor
received the Notice. Do this on a yearly basis.</strong><br />
<strong> </strong> <br />
<strong></strong> <br />
If
you have any questions about the Illinois Employee Classification Act or
any independent contractor concerns, contact Senior Attorney and
Shareholder Nancy Joerg at 630-377-1554 or <a href="mailto:najoerg@wesselssherman.com">najoerg@wesselssherman.com</a>. Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-8580893743704272415.post-15310538271580500882015-02-17T09:53:00.000-08:002015-02-17T09:53:16.947-08:00Strict Posting and Record Keeping Requirements Under the Illinois Employee Classification Act<div id="columnMain">
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<i>March 2008 </i><br />
<i>By
Nancy E. Joerg, Esq.
</i><br />
<br />
In January 2008, the Illinois Department of Labor published its
"Proposed Rules" for the Illinois Employee Classification Act. Under
this law, a company such as a construction company, a trucking company
which hauls gravel or road building materials, a landscape company, and a
wide variety of other construction related companies, can be challenged
by the Illinois Department of Labor (IDOL) and "interested parties" on
how the company classifies workers as either employees or independent
contractors.There was a "public comment" period which gave "the public" a
chance to be heard on how it feels regarding the Proposed Rules for the
Illinois Employee Classification Act. The public comment period expired
on February 25, 2008.<br />
<br />
This article will discuss two key issues: 1) record keeping requirements, and 2) the posting requirements.<br />
<br />
<strong>RECORD KEEPING REQUIREMENTS:</strong><br />
<strong> </strong>
<br />
<strong>There are strict record keeping requirements in the Proposed Rules to the Illinois Employee Classification Act</strong>. You
<strong>must</strong> keep the documents specified in the Rules, on each construction-related independent contractor, for a period of
<strong>FIVE years</strong>.<br />
<br />
For example, if your were audited by the Illinois Department of
Labor in 2015, the IDOL would require you to have records [as described
below] on each construction-related independent contractor that you used
for the past five years.<br />
<br />
<ol>
<li>Records that must be maintained for each construction-related independent contractor include, but are not limited to:</li>
<li>their names, addresses, phone numbers, Social Security
numbers, Individual Tax Identification Numbers and Federal Employer
Identification Numbers;</li>
<li>the type of work performed and the total number of days and hours worked;</li>
<li>the method, frequency and basis on which wages were paid or payments were made;</li>
<li>all invoices, billing statements or other payment records,
including the dates of payments, and any miscellaneous income paid or
deductions made;</li>
<li>copies of all contracts, agreements, applications and policy or employment manuals;
<strong>AND</strong> any federal and State tax documents or other information the Illinois Department of Labor deems relevant or necessary.</li>
</ol>
</div>
<div id="content">
<blockquote>
</blockquote>
<strong>
<em>Beware: If you violate the record keeping requirements, you violate the Illinois Employee Classification Act! </em></strong><br />
<strong><em> </em>
</strong>
<br />
<strong>POSTING REQUIREMENTS:</strong><br />
<strong> </strong>
<br />
The Illinois Employee Classification Act requires you to post the
IDOL's Notice about the Illinois Employee Classification Act (in
English, Spanish, and Polish) in your workplace and at every worksite.
Where it is not practicable to post a notice on the job site, you must
give a copy of the Notice to each construction-related independent
contractor.<br />
<br />
<strong>TIP: </strong>Give each of your independent contractors who
are construction-related a copy of the Notice for them to keep, and
have them sign and date another copy for you to keep in each independent
contractor's file to prove that the independent contractor received the
Notice. Do this on a yearly basis.<br />
<br />
<strong>
<em>Beware: If you violate the posting requirements, you violate the Illinois Employee Classification Act! </em></strong><br />
<strong><em> </em>
</strong>
<br />
When a construction related company who uses independent
contractors is found in violation of the Employee Classification Act,
the company could be hit with substantial financial penalties, possible
shut down of its business or job sites, and, most worrying to many,
misdemeanor or felony criminal charges.</div>
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Questions? Contact </div>
</div>
Unknownnoreply@blogger.com0