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NLRB Overrules Standard for Joint Employer Status: Board Reinstates Stricter Measure of Joint Liability
The National Labor Relations Board (NLRB) has reversed its position on joint employer liability, returning to an earlier, narrower standard for assessing joint employer status. In all pending and future cases, two or more entities will be considered joint employers under the National Labor Relations Act (NLRA) if:
The IRS has released guidance further clarifying the rules regulating qualified small employer health reimbursement arrangements (QSEHRAs). QSEHRAs—which are health reimbursement arrangements exempt from the Affordable Care Act's market reforms—may be offered by employers with fewer than 50 full-time equivalent employees that do not offer a group health plan to any of its employees to reimburse employees for medical expenses, including individual health insurance policy premiums.
Highlights of the guidance are as follows: