Compensation | by OCEG the Open Compliance and Ethics Group

Standards and Guidelines

U.S. Employment/Labor: Compensation Domain Supplement

FASB, Proposed Accounting Standards Update: Compensation—Retirement Benefits—Multiemployer Plans (Subtopic 715-80): Disclosure about an Employer’s Participation in a Multiemployer Plan (September 1, 2010)

Research / Studies

National Compensation Survey: Occupational Wages in the United States, June 2006

National Compensation Survey: Employee Benefits in Private Industry in the United States, BLS, March 2007

Tools / Templates

FLSA Review Methodology Template

Articles

Federal Minimum Wage Hike Impacts Few States, CCH Says (2007)

Change Comes to the National Compensation Survey Locality Wage Bulletins (2007, BLS)

2007 Review of Payroll Systems: Keeping Ownership of the Client Payroll Relationship (2007)

Is that Time Compensable? (2007)

Wage, Overtime Exemptions Applicable to Computer-Related Occupations (2007)

Separation Pay Arrangements Under Section 409A (July 2010)

FASB Proposes Disclosures About an Employer’s Participation in Multiemployer Plans (Deloitte, September 2010)

Books / Publications

DOL/BLS, Monthly Labor Review Online

Human Resource Executive Online

Forms

FLSA, Form 226A, Supplemental Data Sheet for Application for Authority to Employ Workers with Disabilities at Special Minimum Wages

FLSA, Instructions for Form WH-226: The Payment of Special Minimum Wages to Workers with Disabilities Under Section 14(c) of the Fair Labor Standards Act

FLSA, Form WH-226, Application for Authority to Employ Workers with Disabilities at Special Minimum Wages

DOL, DBRA Standard Form (SF) 308 - Request For Wage Determination and Response to Request

Guides

OCEG Practice Aid:Compensation - FLSA Administrative Exemption Questionnaire

OCEG Practice Aid: Compensation - FLSA Computer Professional Exemption Questionnaire

OCEG Practice Aid: Compensation - FLSA Executive Exemption Questionnaire

OCEG Practice Aid: Compensation - FLSA Outside Sales Exemption Questionnaire

OCEG Practice Aid: Compensation - FLSA Professional Exemption Questionnaire

National Laws

29 U.S. Code, Chapter 8, Fair Labor Standards, Sections 201 - 219

Fair Labor Standards Act (FSLA), as Amended

DOL, Davis-Bacon Act

Walsh-Healey Public Contracts Act (PCA)

Fair Minimum Wage Act of 2007, Public Law 110-28, Sec. 8101 et seq.

Federal Wage Garnishment Act - Title III of the Consumer Credit Protection Act

National Regulations

29 CFR, Chapter V, Wage and Hour Division, Part 541

Proposed Rule to 29 CFR Part 541, Defining and Delimiting the Exemptions for Executive, Administrative, Professional, Outside Sales and Computer Employees

29 CFR Part 531 - Wage payments under the Fair Labor Standards Act of 1938

General Statement as to the Effect of the Portal-to-Portal Act of 1947 on the Fair Labor Standards Act of 1938 (29 C.F.R. Part 790)

Agency Web Sites

U.S. Department of Labor, Wage and Hour Division

DOL, State Labor Offices

DOL, Davis-Bacon and Related Acts Home Page

Wage Determinations OnLine Program

BLS, National Compensation Survey (NCS)

SEC, Implementing the Dodd-Frank Wall Street Reform and Consumer Protection Act

Jurisdiction Surveys

U.S. Compensation State Jurisdiction Survey - Employment of Minors

U.S. Compensation State Jurisdiction Survey - Meal & Rest Breaks

U.S. Compensation State Jurisdiction Survey - Final Wage Rules

U.S. Compensation State Jurisdiction Survey - Wage Frequency

U.S. Compensation State Jurisdiction Survey - Direct Deposit

U.S. Compensation State Jurisdiction Survey - Vacation

U.S. Compensation State Juridiction Survey - Holidays and Days of Rest

U.S. Compensation State Jurisdiction Survey - Minimum Wage and Overtime

Postings

Davis-Bacon Poster (Government Construction) (Rev 2009)

Service Contract Act / Walsh-Healey Poster

Fair Labor Standards Act (FLSA) Minimum Wage Poster (Rev. 2009)

State / Provincial Laws

DOL, Minimum Wage Laws in the States

Agency Guidances

EEOC Guidance - Equal Pay and Compensation Discrimination

DOL, Fact Sheet #21: Recordkeeping Requirements under the Fair Labor Standards Act (FLSA)

DOL, Compliance Assistance - Minimum Wage and Overtime Pay

FLSA, Fact Sheet #17H: Highly-Compensated Workers and the Part 541-Exemptions Under the Fair Labor Standards Act (Rev. 2008)

DOL, Fair Labor Standards Act Advisor: How is severance pay calculated and when is it due?

DOL, Wages: Recordkeeping & Reporting

EEOC Enforcement Guidance: Workers' Compensation and the ADA

FLSA Overtime Security Advisor: Glossary Specific to the Regulations, Part 541

FLSA Overtime Security Advisor - Occupational Index

Fact Sheet #17A: Exemption for Executive, Administrative, Professional, Computer & Outside Sales Employees Under the Fair Labor Standards Act (FLSA)

Fact Sheet #17C: Exemption for Administrative Employees Under the Fair Labor Standards Act (FLSA)

Fact Sheet #17D: Exemption for Professional Employees Under the Fair Labor Standards Act (FLSA)

Fact Sheet #17E: Exemption for Employees in Computer-Related Occupations Under the Fair Labor Standards Act (FLSA) (Rev. July 2008)

Fact Sheet #17F: Exemption for Outside Sales Employees Under the Fair Labor Standards Act (FLSA)

Fact Sheet #17G: Salary Basis Requirement and the Part 541 Exemptions Under the Fair Labor Standards Act (FLSA)

FLSA, Questions and Answers about the Fair Labor Standards Act - Wages, Pay and Benefits

FLSA, Fact Sheets: Fair Labor Standards Act Amendments of 1996

FLSA, Fact Sheet #22: Hours Worked Under the Fair Labor Standards Act

DOL, State Labor Laws, Fair Labor Standards

DOL, Minimum Paid Rest Period Requirements Under State Law for Adult Employees in Private Sector

DOL, Minimum Length of Meal Period Required Under State Law For Adult Employees in Private Sector

DOL, Minimum Wages for Tipped Employees

DOL, Employment/Age Certificate Issuance Practice Under State Child Labor Laws and Programs (2011)

DOL, Dollar Threshold Amount for Contract Coverage

DOL, Selected State Child Labor Standards Affecting Minors Under 18 in Non-farm Employment

DOL, State child labor laws applicable to agricultural employment

DOL, State Payday Requirements

DOL, State Right-to-work Laws

DOL, The Walsh-Healey Public Contracts Act (PCA) - Overview and Compliance

DOL - Davis-Bacon Wage Determination Reference Material

DOL, Employment Law Guide - Chapter: Wages and Supply & Equipment Contracts

DOL, FLSA Overtime Calculator Advisor

DOL, Breaks & Meal Periods

DOL, Office of Compliance Assistance Policy - Flexible Schedules

Federal Reserve, OCC, OTS, FDIC Issue Final Guidance on Incentive Compensation (June 21, 2010)

FASB, Frequently Asked Questions: Financial Accounting Standards No. 123 (Revised 2004)