PFML

01/28/2025 / Last updated : 01/28/2025 editor 1 Legal

IRS Issues Tax Guidance on PFML

The IRS’s recently released Revenue Ruling 2025-4 provides significant guidance on the employment tax treatment of contributions to and benefits paid under state paid family and medical leave (PFML) programs and highlights important distinctions among the treatment of contributions and benefits for FICA, FUTA, and income tax withholding purposes. Littler:IRS Ruling Clarifies Employment Tax Implications […]

01/28/2025 / Last updated : 01/28/2025 editor 1 Legal

DOL Issues Guidance on FMLA Substitution Rule

On January 14, 2025, the US Department of Labor Wage and Hour Division issued an opinion letter stating that employers cannot require employees to use their employer-provided paid time off such as vacation time while the employee is taking leave under the FMLA and receiving pay under a state or local PFML program. Littler:DOL Issues […]