Audit, Compliance and Risk Blog

Federal laws prohibit employers from basing employment decisions on a variety of factors, including “sex.” This term is not defined, leaving its interpretation to change and expand with social changes and court decisions. The central entity creating and applying these interpretations is the Equal Employment Opportunity Commission (EEOC), which administers and enforces Title VII of the Civil Rights Act of 1964 and a variety of subsequent laws. On July 15, EEOC reaffirmed its present interpretation, in an enforcement decision in which the plaintiff claimed he was denied access to a promotion because he’s gay (Baldwin v. Foxx). The EEOC’s order includes a clear summary of the agency’s approach to sex discrimination cases:

The Occupational Safety and Health Administration (OSHA) has just proposed to revise its requirement that employers prepare and maintain records of occupational injuries and illnesses as they occur – in “I&I Logs.” (I blogged about these requirements here). Employers must also post annual I&I Summaries in each workplace, and respond to survey questions if asked by OSHA or the Bureau of Labor Statistics.

Since it’s the middle of summer, you may have interns working in your office. If so, are they being paid for their efforts, are they receiving academic credits, or are they working to build their resumes, portfolios and connections? Some employers always pay, some never do, and some are open to negotiations based on the intern and his or her activities.

Valley fever is an illness that usually affects the lungs and is caused by the microscopic fungus known as Coccidiodes immitis, which lives in the top two to twelve inches of soil. While the fungal spores may be present in soils throughout California, they are endemic in the Central Valley counties of Fresno, Kern, Kings, Madera, Merced, San Luis Obispo, and Tulare.

When the majority of people hear the word “violence” they think of physical assault. Of course we know that acts of violence go beyond the physical to include any act in which a person is abused, threatened, intimidated, or assaulted. Every year almost two million U.S. workers report having been victimized by acts of workplace violence, yet many cases still go unreported. Workplace violence is a much bigger problem than many people realize, and it can happen anywhere at any time, and everyone is at risk.

Federal laws protect individuals against job discrimination based on a variety of “protected classes” of characteristics. Most represent physical characteristics, such as race, sex, and disability. In addition, however, Title VII of the Civil Rights Act of 1964 prohibits a prospective employer from refusing to hire an applicant in order to avoid accommodating a religious practice that it could accommodate without undue hardship.

You’ve likely heard it said that “everything we need to know we learned in kindergarten.” Well, that includes the benefits of taking a nap in the middle of the day, which has been shown to improve attitudes and enhance the ability to learn and manage tasks. Young children and elderly persons tend to nap, and napping is an important aspect of many cultures. However, as a nation, the United States appears to be becoming more and more sleep deprived. General reluctance to take naps may be attributed to a busy lifestyle and the demands of the North American workplace, or to the idea that napping will interfere with our nighttime sleep, or the stigma that napping equals laziness and results in poor productivity.

Last week the U.S. Occupational Safety and Health Administration (OSHA) issued its first detailed standard requiring employers in the construction sector to define confined spaces in their workplaces, and to implement training and safety programs to protect employees. This new standard incorporates longstanding requirements for most employers (what OSHA calls “General Industry”), with enhancements based on ongoing experience. Whether your organization is in construction, general industry, or another specialized sector, OSHA’s new standard provides a reminder to consider confined space safety in your workplaces. The following discussion summarizes the main issues and associated compliance requirements. 

As most readers know, employers have very broad responsibilities to provide their employees with a workplace that is “free from recognized hazards.” To meet this Employer’s General Duty, employers must do more than just identify and comply with applicable safety standards issued by the Occupational Safety and Health Administration (OSHA) and its equivalent (I discussed this general provision here). Employers also must take other – unspecified – steps to identify and “recognize” unregulated hazards. One important version of these steps is to watch for non-binding recommendations from OSHA, the National Institute for Occupational Safety and Health (NIOSH), and other credible organizations in industry, government and academia,

The Tax Court of Canada reviewed the requirements for a directors’ resignation to be effective in the context of potential personal liability for the corporation’s failure to remit source deductions under the Income Tax Act in determining that a resignation document prepared by corporate counsel was sufficient, even though the directors never saw the document (Gariepy v. The Queen, 2014 TCC 254). In this case, Donna Gariepy and Sally Chriss agreed to act as directors of 1056922 Ontario Limited (“105”) at the urging of their husbands, Derek Gariepy and George Chriss, the actual managers of 105. The directors’ husbands had been directors of CG Industries (CGI) that had become insolvent and owed significant unremitted source deduction amounts to the Canada Revenue Agency (CRA).