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Among workers who use AI at least a few times a year or more, those in leadership roles are most likely to report strong productivity gains: 21% of leaders said AI has had an extremely positive impact on their productivity, compared with 13% of individual contributors.

.; ;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).

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A staggering one in five (21%) United States employees admit they’ve used alcohol, marijuana or other recreational drugs while employed remotely in 2021 — a similar percentage admitted using alcohol during the workday, and of those who used, three out of four (73%) state that if their employer insists that they return to the office, they’ll miss the opportunity to use alcohol, marijuana or other recreational drugs during their workday.

New York Times, July 21.

Hart will share Boldyn Networks’ story in a featured session titled “Holistic Well-Being: A Comprehensive Approach to Employee Wellness” at WorldatWork’sTotal Rewards ’25 conference , coming up on May 19-21 in Orlando, Fla.

While layoffs accelerated month-over-month, April’s total is 21% lower than the 105,441 cuts announced in April 2025.

These include dental and vision insurance, vacation and sick leave, and paid holidays (see Table 2).

.; 2) Know the Jobs Different sales jobs have different goals and priorities that should be reflected in the incentive plan’s design.

The survey also found a perception disconnect between executives and employees: Across roles, 62% of leaders perceive supportive levels of empathy compared to 41% of managers and only 21% of individual contributors.