California has issued new guidance for the use of face coverings that will take effect on June 15, 2021. The guidance impacts retailers and coincides with news that approximately 46% of Californians are now fully vaccinated. Although the new guidance, published by the California Department of Public Health (“CDPH”) will impact how retailers operate vis-à-vis
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Best Practices for In-Store and Curbside Pickup
In today’s COVID-era, more retailers are offering innovative solutions for customers to shop with minimal brick-and-mortar browsing time. Options to place an order online and pick up your items in the store are extremely popular and will likely stick around post-pandemic. These options are convenient and allow customers to avoid dealing with delayed shipping.
While…
California Municipalities Move Closer to Requiring Hazard Pay for Grocery and Pharmacy Workers
Frontline workers of certain large grocery and pharmacy retailers in Los Angeles County and other municipalities across the state may soon receive an additional $4.00 to $5.00 an hour in “hero pay” or “hazard pay” during the COVID-19 pandemic.
Background
Since March 2020, the COVID-19 pandemic has dramatically impacted our communities. Low-income communities and communities…
What the Expiration of COVID-19 Paid Leave Laws Means for Retail Employers in California
For much of the ongoing COVID-19 pandemic, many California employees have utilized leave entitlements through federal, state, and local paid sick leave statutes and ordinances. As of December 31, 2020, however, the federal Families First Coronavirus Response Act (“FFCRA”), California’s COVID-19 supplemental paid sick leave (“CSPSL”) — and many local supplemental paid sick leaves…
Cal/OSHA’s COVID-19 Emergency Standards Create New Complications and Costs for Retail Employers
California retailers facing a variety of complications from the ongoing COVID-19 pandemic now have one additional obstacle to tackle: compliance with new emergency standards from California’s Division of Occupational Safety and Health (“Cal/OSHA”). On November 19, 2020, the California Occupational Safety and Health Standards Board unanimously adopted emergency temporary standards on COVID-19 prevention in the…
Reminder: Accrual Requirements Under New York State’s New Paid Sick Leave Law Effective September 30, 2020
As we previously reported, among the sweeping pieces of legislation signed in the midst of the COVID-19 pandemic was New York State’s permanent sick leave law (“NYSPSL”). Under NYSPSL, all New York State employers are required to provide sick leave. Eligible employees may begin accruing sick leave as of September 30, 2020, but are…
NYC Employers Take Note: Earned Sick and Safe Time Act Amendments Take Effect September 30, 2020
On September 28, 2020, Mayor Bill de Blasio signed a bill into law significantly amending the New York City Earned Sick and Safe Time Act (“ESSTA”) in order to better align with New York State’s new paid sick leave law (the “NYS Leave Law”). Like its state law counterpart, the amendments to ESSTA (the “ESSTA…
To Defer or Not Defer? IRS Issues Guidance Temporarily Delaying the Collection of Social Security Taxes
Most employers are expected to pass on the IRS’ offer to temporarily delay collecting Social Security taxes. For background, both employers and employees are generally required to pay a Social Security tax at a flat rate of 6.2% (for a total of 12.4%) on all wages. In a separate article from our Corporate and…
NOL 5-Year Carryback and 100 Percent Offset Available Under The Cares Act
The Coronavirus Aid, Relief and Economic Security (CARES) Act, enacted on March 27, 2020, provides relief to corporate and non-corporate taxpayers by expanding the permitted use of net operating losses (“NOLs”).
While prior to January 1, 2018 a calendar year taxpayer could carry back NOLs two years and carry them forward 20 years, the Tax…