While the law recognizes that an exempt employee may perform two different jobs (one exempt one nonexempt) for an employer, the Fair Labor Standards Act (FLSA) makes it clear that an employee must be designated as either exempt or nonexempt. Can an employee be both salaried and hourly? The answerRead More →
RNs who get a salary have a higher annual gross income than RNs who are paid by the hour. Salaried RNs earned $84,000 on average in 2019, versus hourly RNs, who earned an average of $79,000. How can you tell if someone is exempt or nonexempt? An exempt employee isRead More →
In regard to overtime, employees are divided into two groups: Exempt: Employees primarily performing work that is not subject to overtime provisions of the Fair Labor Standards Act. … Nonexempt: Employees primarily performing work that is subject to the overtime provisions of the Fair Labor Standards Act. Who is exemptRead More →
Section 33(2) of the VAT Act 1994 allows local authorities to recover VAT attributable to exempt supplies so long as the amount involved is insignificant. VAT attributable to exempt activities is insignificant only if it amounts to less than one of the following: … 5% of the total VAT incurredRead More →
No. With the exception of BBC iPlayer content, you only need a licence for watching or recording content as it is broadcast on TV. If you’re streaming on-demand movies or TV shows on Amazon Prime Video, Disney Plus, Netflix or YouTube (or any other online video service) you don’t currentlyRead More →
If breach of the repairing obligation results in the landlord carrying out works, VAT will be due on the cost of those works, including professional fees. That VAT will not be recoverable from HMRC. It can then become a loss for the landlord to claim against the tenant. Are dilapidationsRead More →
In Canada, the amount that workers earn in tips and gratuities is considered income that they must declare when they file their tax and benefit returns. Is there any tax on tips? As direct tips go straight to the employee, employers are not required to make CPP, EI or incomeRead More →
Things have changed. The NHL reworked its expansion draft rules in 2017 and Vegas flipped the league on its head by becoming the most successful first-year franchise in NHL history, reaching the Stanley Cup Final in the Golden Knights’ inaugural season. Who is exempt from NHL expansion draft? As mostRead More →