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If cash compensation that is not performance-related exceeds $1 million annually, the organization can no longer deduct it as an ordinary business expense.

Effectively, to be considered an independent contractor 1) a worker must show they are free from control by those providing working opportunities. 2) They must also demonstrate that the service they are providing is either outside the usual course of business for which the service is performed or the service is performed outside of all the places of business of the enterprise for which such service is performed.

Just 1% of respondents implemented a salary freeze in 2022 or noted they intend to in 2023.

When crafting a global pay equity strategy, employers should pay attention to these six areas: 1.

.; Pay data reporting season is underway in California, with the state’s reporting portal having opened Feb. 1.

The basic division formula used for all is: Employee Hours Scheduled / Employer’s FT Workweek Hours For example, if an employer has established a full-time workweek of 40 hours, an employee working 40 hours per week would equal 1.0 FTE (40 / 40 = 1).

Editor’s Note: Additional Content For more information and resources related to this article, see the pages below, which offer quick access to all WorldatWork content on these topics: ;Employee Compensation; ;Employee Recognition; ;Total Rewards; ;Workforce Engagement; #1 Total Rewards & Comp Newsletter Subscribe to Workspan Weekly and always get the latest news on compensation and Total Rewards delivered directly to you.

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Table 1 provides major advantages and disadvantages of tangible rewards.

It found that remote arrangements were more common among English-speaking countries; after Canada, the next-highest levels of remote work were 1.5 hours per week in the United Kingdom, 1.4 in the United States, 1.3 in Australia and 1 in New Zealand.