Updated with respect to the National Labor Relations Board’s August 2023Stericycle ruling, which adopted a new legal standard for evaluating the validity of workplace rules under the National Labor Relations Act.
An employer may use this policy to help maintain reasonable limits on business expenses and ensure compliance with the employment tax laws. Not all business expenses may be reimbursed tax-free, and even tax-free reimbursements may become subject to withholding if employees do not substantiate their expenses within a reasonable time period.
As recommended by the California Employment Development Department, employers can refer to guidance in various topic areas, including withholding taxes and unemployment insurance, in the California Employer's Guide, DE 44.
As provided by the Internal Revenue service, IRS Publication 15-A, Supplement to Circular E, Employer's Tax Guide, Publication 15, Employer's Supplemental Tax Guide is a tax information guide for every employer.
An employer may use this policy to convey the purpose for and importance of conducting exit interviews with employees departing the organization. Given that employers may collect valuable, candid information regarding employment practices from outgoing employees and may also identify post-termination risks such as lawsuits, employers are strongly encouraged to conduct exit interviews with all willing outgoing employees. This policy can be used to put current employees on notice of the employer's intention to conduct such interviews and what the employer intends to do with the information it gathers.
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