Last Week in Payroll: Athletes and Equal Pay

A weblog of among the prior week’s extra necessary federal, state and native payroll tales. This week’s focus is on athletes and equal pay because the U.S. Girls’s Soccer Group appeals a courtroom ruling and the Equal Pay Act is reintroduced in Congress.

On August 8, 2021, the Summer season Olympics in Tokyo (Video games of the XXXII Olympiad) will conclude with the closing ceremonies on Sunday night.  These video games had been delayed a yr because of the COVID-19 pandemic. Regardless of the pandemic and lack of followers within the stands, I’ve been watching the entire athletes compete with related pleasure and pleasure as I did with prior Olympic video games.   

Of explicit pleasure to this point for me was watching Suni Lee’s gold medal win within the girls’s gymnastics all-around, Caeleb Dressel’s gold medal win within the males’s 100-meter freestyle swim, Carissa Moore’s gold medal win within the girls’s browsing competitors, and William Shaner’s gold medal win within the males’s 10m air rifle occasion.  I’m positive there will probably be extra pleasure to return earlier than the video games end up on the finish of the week. 

One of the vital profitable U.S. groups is girls’s soccer.  They received off to a tricky begin towards Sweden’s staff however got here again and received all the way in which to the semifinals the place they misplaced an in depth sport to Canada, which put the staff out of competition for a gold medal. Group USA will tackle Australia for the bronze medal on Thursday.  

Athletes and Equal Pay

The ladies’s soccer staff has additionally made headlines not too long ago when the staff appealed a courtroom case to overturn a 2020 choice towards their equal pay lawsuit on July 23, 2021, the day the Tokyo Olympics received underway. In Might of 2020, a choose dominated that there was no foundation to show the gamers’ claims that the U.S. Soccer Federation financially discriminated towards the ladies primarily based on their gender. And within the U.S. Congress, the Equal Pay for Group USA Act of 2021 was reintroduced in the Senate every week or so earlier than the video games began. The laws was first launched in 2019.  

Final yr, the federal authorities had collected pay knowledge from employers with a brief further report collected by the Equal Employment Alternative Fee (EEOC) for the 2017 and 2018 calendar years. The EEOC introduced evaluation of this pay knowledge by the Nationwide Academy of Sciences, Engineering, and Medication’s Committee on Nationwide Statistics (CNSTAT) in July of 2020 with an anticipated completion date of December 31, 2021. This momentary knowledge assortment was along with the annual EEO-1 Part 1 report many employers should file that features demographic workforce knowledge (i.e., race/ethnicity, intercourse and job classes). 

It will likely be fascinating to see the outcomes of this research.  As will it’s fascinating to comply with the Equal Pay for Group USA Act and the place the girls’s soccer staff case attraction goes.  Maybe we are going to all be taught a bit extra from these actions.   

Within the meantime, I’m trying ahead to watching the males’s and ladies’s marathon ultimate going down this Friday and will probably be paying explicit consideration to Abdihakem Abdirahman within the males’s competitors. He’s a 44-year-old, five-time staff U.S. Olympian who’s at present the oldest U.S. runner to make the staff. I’m a 45-year-old editor who has run 4 marathons (at a snail’s tempo, thoughts you) so I’m shamelessly rooting for age over youth to win for this race.   

Now let’s go over among the extra necessary payroll tales from the previous week.    

Federal Information 

IRS FAQs make clear paid sick and household go away credit associated to vaccines. The IRS has updated its prolonged record of FAQs on paid sick and household go away tax credit underneath the American Rescue Plan Act (ARPA) referring to COVID-19 vaccines. These revised FAQs clarify this contains go away taken by workers to look after sure people to acquire vaccines referring to COVID-19 or to get better from vaccines associated to COVID-19. 

IRS posts Type 941-X draft. The IRS has posted a draft model of Form 941-XAdjusted Employer’s Quarterly Federal Tax Return or Declare for Refund, that takes into consideration the COVID-19 tax credit and the brand new credit score for COBRA premium help funds from the American Rescue Plan Act (ARPA). Type 941 has been revised a number of instances because the begin of the pandemic because of COVID-19 tax credit accessible to employers. Type 941-X additionally should be revised in order that employers needing to make changes can accomplish that. The most recent model of Type 941-X is from October 2020.  The draft type is now 5 pages, as an alternative of 4.  

One other spherical of steerage for COBRA premium credit score. The IRS has issued a second spherical of steerage on the COBRA premium credit score from the American Rescue Plan Act (ARPA) provision. In Might of 2021, the IRS issued a discover that mentioned plenty of points relating to the ARPA COBRA provision.  

DOL to rescind 2020 joint employer rule. The U.S. Division of Labor has issued a final rule that rescinds a 2020 rule on joint employment. The Trump Administration’s DOL issued this prior rule in January of 2020 that revised and clarified the obligations or employers and joint employers in joint employer preparations. The rule took impact in March of 2020 however a part of the rule was struck down by a federal district courtroom in September of 2020. The Biden Administration’s DOL took steps to rescind the 2020 rule totally.  The ultimate rule rescinding the 2020 joint employer rule takes impact on September 28, 2021. 

State and Native Information 


Return to work steerage for employers and workers. The Arizona Division of Financial Safety has offered return to work guidance for employers and workers. Employers do not have to report back to the DES that their workers are returning to work. There’s additionally a return to work bonus for eligible people or as much as $2,000 till September 6, 2021. 


Pandemic-related unemployment declare choices being despatched by way of early August 2021. The Colorado Division of Labor and Employment is sending pandemic-related unemployment claim decisions by way of early August 2021.  These choices are being issued to correctly alter charging for employer accounts previous to the premium fee calculation for 2022. The CDLE expects this to positively affect an employer’s unemployment tax fee, nonetheless, the state will probably be transferring to the best unemployment tax fee chart on account of the unemployment belief fund stability. 


Necessary e-filing of wage statements proposed. Maine is proposing a new rule the place e-filing wage and tax statements would grow to be necessary if the federal info returns had been additionally required to be filed electronically. The rule is open for public remark till August 13, 2021. 

New Hampshire

Minimal wage for tipped employees adjusted. New Hampshire legislation ties the state minimal wage for tipped employees to the federal fee for tipped employees.  As such, workers who usually obtain greater than $30 a month in suggestions should be paid a base fee of not less than $3.27 per hour. Previous to the laws, the bottom fee was 45% of the related minimal wage. What this implies is that if the federal minimal wage ever will increase, New Hampshire’s tipped minimal wage fee will stay at $3.27 per hour. However, if the federal tipped minimal wage fee will increase than the state’s tipped fee should additionally enhance. 

North Carolina

Wage and hour legal guidelines modified. North Carolina legislation adjustments some state wage and hour legal guidelines and provides new employer necessities relating to offering written discover of wage fee, advising workers about any lower in pay and paying ultimate wages. 


Adjustment of calculation and fee of unemployment taxes. Oregon legislation adjustments the necessities for the calculation and fee of unemployment taxes for employers by holding the tax fee schedule from 2020 in place for 2022, 2023 and 2024.    


Plans to replenish unemployment fund with COVID-19 cash to stop fee will increase. Virginia Governor Northam announced a plan to replenish the state’s unemployment belief fund with $862 million in federal funds offered by the American Rescue Plan Act (ARPA) to stop unemployment tax fee will increase related with layoffs associated to the COVID-19 pandemic. 

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