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.; ;Action items: ;Review the Department of the Treasury’s list of eligible occupations (due from them by Oct. 2) to ensure employee eligibility.; ;Ensure W-2s and 1099s report qualified tips and the employee’s occupation, subject to future IRS guidance.; ;Ensure pay systems are updated to reflect the deduction and to potentially adjust withholding.; ;Understand the reduction rate for those making above the MAGI limits.; ;Monitor IRS guidance for updated withholding procedures for 2026.; ;Communicate with tipped employees on how the deduction works and the temporary nature of the provision.;;; ;No tax on overtime (OT).

Essential 2: A clear link to financial and strategic outcomes.

CNBC reported layoffs would affect about 2% of employees in those units “after rigorous organizational reviews.”

Certification Requirement CBP: Required Exam Recertification Course Credits WorldatWork Recertification Credits Course and Exam Credits ;11 Benefits Credits; ; Exam Only Credits ;2 Benefits Credits; ; CEUs 0.9 Credits HRCI Recertification 9 Credits SHRM Recertification 9 Credits Learning Options Exercises are included throughout each section of the course for hands-on practice.

The top three reasons why you should engage with your local affiliate: 1) exchange of ideas and experiences with colleagues in your area, 2) strengthen your expertise in seminars, training and events held near you, and 3) further develop your career through new professional connections.

Nearly all offer variable pay (96%) and merit pay (93%), 2 while 42% offer benefits such as health reimbursement arrangements.

Seven percent were from Canada, 2% were from Germany, with the remaining 11% representing other countries.

This is down from the 2% general/COLA that was provided in 2023, which fell well below the 2.3% that organizations had projected from the year prior.

Particularly in cases where companies have multiple unique compensation programs within a single organization, capturing all information on sales roles, sales compensation plans and pay, and performance results can provide accurate visibility into the current operations. 2.