This article is not to dissuade you from being friendly with your coworkers.  Instead, this article is meant to help you identify how you may be perceived by your coworkers based on the personal information you share with them.

For example, let’s assume you come back to work on Monday and share with two coworkers that you went to a wedding over the weekend and had too much to drink and fell on the dance floor.  Will your coworkers wonder how you acted when you were under the influence?  Will they wonder if you have a hangover Monday morning?  What will your supervisor think if the story gets to his or her attention?  Granted, what you do on your personal time is your own business, but once you bring the information to your coworker’s attention, it becomes a workplace matter.

Or, let’s assume you notify your employees that you are taking a day off because you’re not sleeping well, your children are struggling in school, and your spouse doesn’t help out around the house.  While many other people, including your coworkers, may be going through similar issues, your coworkers may perceive you as someone who is not able to handle stress or able to multi-task.

For these reasons, employees, particularly supervisors, should:

• Be cautious in how much personal information is shared with coworkers. 
• Be friendly to coworkers but use caution when considering everyone at work as your friend.  You never know if your coworker or peer may someday become your direct report or supervisor.
• Don’t go to the opposite extreme and withhold all personal information.  Building strong relationships depends on the ability to relate to others.  Withholding information may also lead others to perceive you as secretive or stuck up.
• Think about the appropriateness of what you are communicating in the workplace.  Do you really want your coworkers to know about your sex life, drinking or drug use, or your medical condition?
• Consider how others will perceive your performance if you are using work time and the work time of your coworkers to go into lengthy details about your personal life.

Before sharing personal information to fellow coworkers, count to ten and think about what effect your comments will have on your coworkers and your professional image.  If you mistakenly share information with coworkers that you later regret, consider speaking with the recipient of your message and apologizing for sharing the personal information and ask that they maintain your information in a confidential manner.

“This article should not be construed as legal advice.”

1. Dependents: In most cases, a child can be claimed as a dependent in the year they were born. Be sure to let us know if your family increased this year and we’ll take a look at whether you can claim the child as a dependent this year.
2. Child Tax Credit: You may be able to take this credit on your tax return for each of your children under age 17. If you do not benefit from the full amount of the Child Tax Credit, you may be eligible for the Additional Child Tax Credit. The Additional Child Tax Credit is a refundable credit and may give you a refund even if you do not owe any tax.
3. Child and Dependent Care Credit: You may be able to claim this credit if you pay someone to care for your child under age 13 so that you can work or look for work. Be sure to keep track of your child care expenses so we can claim this credit accurately.
4. Earned Income Tax Credit (EITC): The EITC is a benefit for certain people who work and have earned income from wages, self-employment, or farming. EITC reduces the amount of tax you owe and may also give you a refund.
5. Adoption Credit: You may be able to take a tax credit for qualifying expenses paid to adopt a child.
6. Coverdell Education Savings Account: This savings account is used to pay qualified expenses at an eligible educational institution. Contributions are not deductible; however, qualified distributions generally are tax-free.
7. Higher Education Credits: Education tax credits can help offset the costs of education. The American Opportunity and the Lifetime Learning Credit are education credits that reduce your federal income tax dollar for dollar, unlike a deduction, which reduces your taxable income.
8. Student Loan Interest: You may be able to deduct interest you pay on a qualified student loan. The deduction is claimed as an adjustment to income so you do not need to itemize your deductions.

As you can see, children can have an impact on your tax profile. If you’re a parent, we’ll go over your situation with you to make sure you’re getting the credits and deductions you’re entitled to.

 ”This article should not be construed as legal advice.”

John is six feet tall and approximately two hundred pounds.  He’s thirty-two years old and lifts weights during his free time.  Beth is five feet two inches tall, approximately one hundred fifteen pounds and is twenty-seven years old.  John has worked with the company for three years while Beth has been employed with the company for one year.  They have only begun working together in the last six months.

Company policy prohibits violence in the workplace, including but not limited to, threats of violence.  Beth’s supervisor is unsure what to do.  As the manager, you recommend the following:

a) Nothing.  No one was hurt so there was no violence in the workplace.
b) Nothing.  John just needs some time to release the frustration of not having his recommendation selected by the team.
c) John should be fired for violating the company’s policy against violence in the workplace.
d) The supervisor should talk to John about his choice of words and make him apologize to Beth.
e) The supervisor should speak with John about the incident and take appropriate action.

Answer:  (e) The supervisor should speak with John about the incident and take appropriate action.

While the alleged statement “I suggest you stay away from me or you’ll be sorry,” does sound as if there is a threat of harm, a thorough investigation of the incident may result in a secondary meaning.   For example, John may have had the flu and was merely advising Beth not to get too close so she wouldn’t get sick as well.  After all, he supposedly started the sentence with “I suggest” instead of “You better stay away from me.” 

The context of the statement, the employee’s tone of voice and intent in making the statement are all relevant in determining if John violated the company’s violence in the workplace policy.  The important thing is not to jump to any conclusions based on an employee’s physical appearance, prior interactions or the allegations of one person.  The mere fact that John disagreed with Beth during a meeting does not mean that John had any ill will toward Beth.

Only by speaking with John and any witnesses will you be able to verify if in fact John even said the statement Beth alleges he said and if he did, to take appropriate corrective action.

“This article should not be construed as legal advice.”

1. Focus on the problem or the behavior.  Getting personal and verbally attacking a fellow coworker will accomplish nothing.
2. Show respect to others.  Do not engage in name-calling or finger-pointing.  Avoid any type of discriminatory conduct or words.  Be on-time and remember to say “please” and “thank you.”  A smile, a greeting and a gesture of appreciation can go a long way.
3. Share the recognition.  If a project was successfully completed with the help of others, be sure to recognize each person’s contributions.
4. Remain calm and professional when speaking with and to others, even when the conversation gets heated or a disagreement comes up.
5. Be organized and share information with others who have a need-to-know.  Too many times, employees keep information to themselves thinking it will lead to job security.  Instead, by hoarding the information, the employee is seen as being uncommunicative and lacking a sense of teamwork.
6. Stop using words and phrases that are negative.  For example, “We’ve always done it that way” and “I don’t need any help” can lead others to perceive you as resistant to change or controlling.
7. Don’t whine.  If you have a problem, identify the issue and come up with alternatives and recommendations to fix the problem. 
8. Continue to develop your skills.  Earn a degree or certification, take an online course, and volunteer to lead a committee or help on a project. 
9. Toot your own horn.  Don’t be shy about letting others know about your accomplishments.  Be proud of your successes.  However, make sure the content, timing and audience are appropriate so you don’t appear egotistical.
10. Dress professionally.  Even if your employer allows for casual attire, be sure that your clothing is appropriate for the work environment and for the position you not only currently hold, but for the position you want to hold in the future.
11. Seek out feedback.  Find out what others perceive as your strengths and development areas.  Ask what skills are needed for the position you wish to obtain.
12. Be true to yourself.  Always maintain your value system, integrity and focus.

“This article should not be construed as legal advice.”

Three of your employees maintain a clean and organized work space making efficient use of file cabinets and electronic storage.  However, the fourth employee, Sam, works in a cubicle that has stacks of paper on his desk and at least two feet of papers piled from the floor.  His file cabinets are over-flowing making it difficult to find anything or even move documents in or out of the cabinet.  Sam also leaves uneaten food and open beverages on his desk which has occasionally resulted in spills and odors.  His coworker, Cheryl, claims to have seen a roach, but this could not be verified and no other insects have been seen.

The supervisor has come to you for help.  What would you do?

a) Nothing.  Sam can organize or not organize his cubicle however he likes.
b) Discipline Sam for not being a team player.
c) Clean out Sam’s cubicle when he goes on vacation and discipline him if his cubicle does not stay organized.
d) Talk with Sam about the condition of his cubicle and the impact it has on his coworkers.
e) Develop a timeline for Sam to organize his cubicle.
f) Both (d) and (e).

Answer:  (f) – Both (d) and (e).

With any employee relations issue, the first step is to discuss the concern with the affected employee.  In this case, the supervisor should discuss the condition of Sam’s cubicle with Sam.  Key points should highlight any safety concerns (e.g., insects, fire hazards), security issues (confidential papers being left out in the open) and aesthetics (odor, professional appearance). 

The supervisor should be prepared to discuss any performance issues related to documents that have been destroyed by food/beverage stains, late or missing documents, etc.  The supervisor should also be prepared to discuss any disability issues Sam may bring up.  For example, if the disorganization is extreme, Sam may be suffering from a mental illness that may qualify as a disability.  The supervisor should also be prepared to review any formal policies regarding maintenance of employee work areas, electronic storage requirements, and the presence of food/beverage at the employee’s work site.

Another point to remember is that employee relation issues should be addressed as quickly as possible.  It is unlikely that Sam’s cubicle got to the state it’s in overnight.  As such, the supervisor should consider if any of the issues being raised now could have been minimized or eliminated had the matter been addressed earlier.

“This article should not be construed as legal advice.”

The old legal saying that “ignorance of the law is no excuse” is perhaps most often applied in tax settings and it is safe to assume that a tax auditor presenting an assessment of additional taxes, penalties, and interest will not look kindly on an “I didn’t know I was required to do that” claim. On the flip side, it is surprising how many small businesses actually overpay their taxes, neglecting to take deductions they’re legally entitled to that can help them lower their tax bill.

Preparing your taxes and strategizing as to how to keep more of your hard-earned dollars in your pocket becomes increasingly difficult with each passing year. Your best course of action to save time, frustration, money, and an auditor knocking on your door, is to have a professional accountant handle your taxes.

Tax professionals have years of experience with tax preparation, religiously attend tax seminars, read scores of journals, magazines, and monthly tax tips, among other things, to correctly interpret the changing tax code.

When it comes to tax planning for small businesses, the complexity of tax law generates a lot of folklore and misinformation that also leads to costly mistakes. With that in mind, here is a look at some of the more common small business tax misperceptions.

1. All Start-Up Costs Are Immediately Deductible

Business start-up costs refer to expenses incurred before you actually begin operating your business. Business start-up costs include both start up and organizational costs and vary depending on the type of business. Examples of these types of costs include advertising, travel, surveys, and training. These start up and organizational costs are generally called capital expenditures.

Costs for a particular asset (such as machinery or office equipment) are recovered through depreciation or Section 179 expensing. When you start a business, you can elect to deduct or amortize certain business start-up costs.

For tax years beginning in 2010, you can elect to deduct up to $10,000 of business start-up costs paid or incurred after 2009. The $10,000 deduction is reduced (but not below zero) by the amount such start-up costs exceed $60,000. Any remaining costs must be amortized.

2. Overpaying The IRS Makes You “Audit Proof”

The IRS doesn’t care if you pay the right amount of taxes or overpay your taxes. They do care if you pay less than you owe and you can’t substantiate your deductions. Even if you overpay in one area, the IRS will still hit you with interest and penalties if you underpay in another. It is never a good idea to knowingly or unknowingly overpay the IRS. The best way to “Audit Proof” yourself is to properly document your expenses and make sure you are getting good advice from your tax accountant.

3. Being incorporated enables you to take more deductions.

Self-employed individuals (sole proprietors and S Corps) qualify for many of the same deductions that incorporated businesses do, and for many small businesses, being incorporated is an unnecessary expense and burden. Start-ups can spend thousands of dollars in legal and accounting fees to set up a corporation, only to discover soon thereafter that they need to change their name or move the company in a different direction. In addition, plenty of small business owners who incorporate don’t make money for the first few years and find themselves saddled with minimum corporate tax payments and no income.

4. The home office deduction is a red flag for an audit.

While it used to be a red flag, this is no longer true–as long as you keep excellent records that satisfy IRS requirements. Because of the proliferation of home offices, tax officials cannot possibly audit all tax returns containing the home office deduction. In other words, there is no need to fear an audit just because you take the home office deduction. A high deduction-to-income ratio however, may raise a red flag and lead to an audit.

5. If you don’t take the home office deduction, business expenses are not deductible.

You are still eligible to take deductions for business supplies, business-related phone bills, travel expenses, printing, wages paid to employees or contract workers, depreciation of equipment used for your business, and other expenses related to running a home-based business, whether or not you take the home office deduction.

6. Requesting an extension on your taxes is an extension to pay taxes.

Extensions enable you to extend your filing date only. Penalties and interest begin accruing from the date your taxes are due.

7. Part-time business owners cannot set up self-employed pensions.

If you start up a company while you have a salaried position complete with a 401K plan, you can still set up a SEP-IRA for your business and take the deduction.

A tax headache is only one mistake away, be it a missed payment or filing deadline, an improperly claimed deduction, or incomplete records and understanding how the tax system works is beneficial to any business owner, whether you run a small to medium sized business or are a sole proprietor.

And, even if you delegate the tax preparation to someone else, you are still liable for the accuracy of your tax returns. If you have any questions, don’t hesitate to give us a call today. We’re here to assist you.

 ”This article should not be construed as legal advice.”

What you should have:
Have a policy that is clear and comprehensive in scope.  All policies should be clearly communicated to employees.  Make sure to train management on the importance of following company policies.  Current privacy laws allow businesses to monitor electronic communication but it is important to stay abreast of changes in privacy laws and relevant court decisions.  (We’ll keep you in the loop, too!)

Protecting Your Company’s Reputation:
Social media certainly provides an easy forum for employees to vent their opinions or frustrations.  Still, companies also may impose sanctions on employees for criticizing or disparaging the employer outside of work, including on social networking websites.  (http://www.infolawgroup.com/2011/01/articles/enforcement/employee-privacy-gains-in-the-united-states/)

Harassment vs. Free Speech:
We are often asked about freedom of speech and whether disciplining an employee for remarks 
made in a social media forum violate free speech.  Thankfully, issues of harassment are not protected by free speech. 

● Harassment is defined as unwelcome verbal or physical conduct based on race, color, religion, sex (whether or not of a sexual nature and including same-gender harassment and gender identity harassment), national origin, age (40 and over), disability (mental or physical), sexual orientation, or retaliation. 

● Whether harassment occurs in person or via any technology, the behavior is not protected by law.
 
Recommendations:
Have a clearly defined policy that is understood and lead by the management team.  Employees should be made aware of their responsibility to follow this, and all workplace policies.  Leaders must manage all policies consistently and fairly throughout their workforce. 
 
If you have questions on this or any other employment related issue, please call Laura,
Director of Human Resources @ 208-661-2539

“This article should not be construed as legal advice.”

Work Schedules
Under the Fair Labor Standards Act (FLSA), employers are required to pay employees for hours worked, including any applicable overtime.  However, when employees telecommute, it is more challenging for an employer to physically observe when an employee is working.  As such, it is imperative for employers to ensure that employees engage in accurate timekeeping procedures and daily clock in and out procedures.  Employees should also sign an agreement acknowledging that they can only work overtime upon receiving prior written approval. 

Information Technology
An employer generally provides its on-site employees with computers and telephones to be used to complete work assignments.  These technological resources generally have built in security systems to prevent or minimize viruses, spam and data breaches.  However, when employees work from home, they may use personal computers that do not contain these security protections.  As such, it is important for employees to be educated on how to protect the employer’s confidential information when working from home, and in some cases, be provided with the software needed to protect their personal computer systems.  Employees should sign an acknowledgment that they understand that their computer access to employer information may be monitored by the employer.  Employees should also be educated on how to protect the confidentiality of paper files the employee may take home or telephone conversations the employee may have in the vicinity of others.

Safety
It is important for an employer to check with their workers’ compensation carrier as to whether a telecommuter’s injury at home while in the course and scope of employment is compensable under applicable state workers’ compensation law.  Telecommuting employees should sign an acknowledgment allowing the employer, or designee, to have access to the employee’s home to investigate any injuries that occur while the employee is telecommuting.  Employees should also be educated as to how to maintain a safe work environment while the employee is working from home.

Of course, there are many other federal and state laws that affect employees who work from home, including taxation and liability insurance.  Given these factors, employers planning to implement a telecommuting program should consult with their legal counsel and applicable insurance providers for further guidance.

“This article should not be construed as legal advice”

As an employer, there are several steps you can take to minimize the risk of one or more employees filing a complaint of age discrimination under the Age Discrimination Employment Act (ADEA).  The ADEA prohibits discrimination against individuals aged 40 and older.

    1. Watch what you say.  Words that suggest a preference for age may lead an employee to believe he or she is being treated differently because of his or her age.  For example, employer references to wanting to hire someone with a high level of energy may be viewed as discriminatory if it precludes the consideration of older workers.
   
    2. Do not treat older workers differently than younger workers when it comes to training or promotional opportunities.  Criteria for participating in training programs or higher level responsibilities should be objective and job related.
   
    3. Be certain to document job-related reasons when disciplining or terminating older workers.  The same policy and practice should be followed consistently throughout the organization when it comes to documenting performance standards or implementing disciplinary action.

    4. Consult legal counsel when an older worker raises a complaint of age discrimination, especially when the worker makes the complaint before or after you take action to discipline or terminate the employee.

    5. Be certain that early-retirement plans are voluntary and be certain to give the employee(s) sufficient time to review the early-retirement offer and consult with his or her personal attorney.  Do not pressure the employee or give the employee an ultimatum to either accept the early-retirement offer or face discharge.

    6. If a reduction-in-force (RIF) is being taken, be certain that the decision on who to lay off is based on objective factors and analyze the impact the RIF has on older workers compared to younger workers.

    7. Don’t prohibit or coerce employees from filing EEOC complaints.  While you may not want an employee to file an age discrimination complaint, federal law provides employees this right and it is a right you cannot interfere with.

When it comes to age discrimination, an employer’s words and actions are pivotal in determining whether age discrimination occurred.  As such, employers should utilize objective, job-related criteria in their employment actions.

This article should not be construed as legal advice.

Back in the day, work attire was much more formal than it is today.  Men wore business suits with a tie and crisp white shirt while women wore business suits or business skirts that covered their knees and one-inch, closed shoes with stockings.  But times have changed.  Casual attire is now the norm in many business environments.  While not every employer allows the wearing of denim, many employers do not require business suits.  Instead, employees may wear khakis, open-toed shoes, polo shirts and similar attire.  Regardless if the attire is business or casual, the clothing must be clean, in good condition (e.g., no holes) and must not be see-through or too tight or too loose.

Women also have the added issues of deciding whether to wear makeup and if so, how much to wear while men must deal with whether or not to shave and whether the growing of a beard, mustache or goatee is appropriate for the workplace.  Of course, both genders must also be concerned with the appropriateness of visible tattoos and body piercings.

While the research varies in terms of how the wearing or professional versus casual attire affects an employee’s productivity and morale, the way a person dresses does have an effect on how he or she is perceived by others, including customers, vendors and even supervisors, peers and direct reports.  For these reasons, it is important that even in organizations that have casual attire policies that the employee still dress appropriately. 

In practice, this means, that supervisors should still dress in a professional way that is indicative of their management position in the organization and appropriate for business meetings with external individuals.  Supervisors should set an example for their direct reports.  On the other hand, employees at every level of the organization should dress for the position they want to achieve in the organization or in their career rather than for the position they currently hold. 

This article should not be construed as legal advice.