Monthly Archives: December 2013


When to Break the Rules – Oregon Unemployment Tax and HR Best Practices

Each state has its own unemployment tax system and each are slightly different but they generally operate within a similar framework.  Employers are assessed a tax that goes into a fund that is used to pay for unemployment claims.  The tax rate each business is assigned varies according to two primary elements.  First, how much your former employees take out of the general fund in the form of Unemployment Insurance (UI) benefits.  The second is […]


Automatic Gratuities: Service Charge not Tips

Effective January 1, 2014, automatic gratuities in the hospitality industry (for example, an automatic 18% tip for parties of six or more) will be treated by the IRS as service charges rather than tips.   Unlike optional tips which the employee bears the responsibility of reporting, these service charges will be viewed as wages and the employer will be responsible for reporting them. Additionally, employers should be aware that any such service charges will be […]