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For example, a plan pays 1% of revenue below quota and 2% of revenue above quota – the latter being an accelerator.

Workspan Daily Plus+ article;FLSA Implementation Toolkit , tool;FLSA Research , survey-based research;State Laws Comparison Tool , tool; For Everyone Wage-and-Hour Compliance: You Are Either Fine or Fined , Workspan Daily article;DOL Outlines Self-Audit Programs to Comply with FLSA, FMLA and More , Workspan Daily article;The Facts on Tax: Breaking Down the H.R. 1 Overtime, Tips Provisions , Workspan Daily article;The Importance (and Outcomes) of Flexible, Agile Rewards Strategies , Workspan Daily article; The “no tax on overtime” provisions under the recently signed H.R. 1 (also known as the “One Big Beautiful Bill Act”) law are in the news, but what counts when it’s time to actually calculate overtime (OT) rates?

In 22 states, new minimum wages took effect on Jan. 1 (see sidebar).

Table 1 also provides insight as to the relative degree of importance of innovation.

For WorldatWork Members Health Insurance Selection Checklist for Employees , Workspan Daily Plus+ article;Getting Benefits Enrollment Right: Big Trends Spark Fresh Strategies , Workspan Magazine article;Considerations to Manage the Costs of GLP-1 Coverage , Workspan Daily Plus+ article; For Everyone Employers Facing Healthcare Cost Containment Challenge for 2025 , Workspan Daily article;Employer Healthcare Costs Projected to Hit 10-Year High in 2025 , Workspan Daily article;Do Your Employees Understand the Health Plan They Picked?

For additional information and historical context to the rule, see these WorldatWork resources: Workspan Daily: Jan. 1 Deadline Is Approaching for OT Final Rule; Will You Be Ready?

CVS Health to L ay O ff N early 2,900 E mployees As reported by Reuters , CVS Health said Tuesday, Oct. 1, it would lay off about 2,900 employees, representing less than 1% of its workforce, to cut costs.

Minnesota passed its own law May 17 (effective Jan. 1, 2025), and Maryland updated its pay transparency law on April 25, requiring employers to provide salary ranges on job postings (effective Oct. 1, 2024).

Voters in Alaska approved Ballot Measure 1 , the “Minimum Wage Increase and Paid Sick Leave Initiative,” passing with nearly 57% of the vote.

Issue 1: Share Reserve Typically defined as the number of shares requested for post-IPO equity awards, a share reserve is the “bank” of shares upon which the organization draws as it grants equity-based LTI awards (e.g., stock options, restricted shares).