Category: Labor Law
-
U.S. Payroll Practice Series: Workweek
In U.S. payroll practice, accurately understanding the concept of a workweek has a significant impact on the accuracy of overtime calculations, timekeeping, payroll cutoff procedures, recordkeeping, and audit readiness. Because the word itself is not difficult, it is easy to assume that a workweek simply means a calendar week. For those who think in terms […]
-
U.S. Payroll Practice Series: RROP
Last Update: October 1, 2025 Under the Fair Labor Standards Act (FLSA), the wage rate used to calculate overtime pay is called the Regular Rate of Pay (RROP). Understanding RROP correctly and calculating it properly is extremely important for employers to maintain compliance. In this article, we will explain the basic concept of RROP using […]
-
U.S. Payroll Practice Series: Minimum Wage
Last Update：September 11, 2025 The minimum wage in the United States cannot be understood simply as “the federal minimum wage of $7.25 per hour.” Employers must understand the three-layered legal structure of federal, state, and local minimum wage laws, as well as special rules for tipped employees, young workers, workers with disabilities, and student workers. […]
-
U.S. Payroll Practice Series: Exempt/Nonexempt Employees
Last Update: May 9, 2025 For HR professionals and payroll practitioners in the United States, the terms “exempt employee” and “nonexempt employee” are extremely important.These classifications are based on the Fair Labor Standards Act (FLSA), 2, 3, a federal law that establishes key rules for wages and working hours. Whether an employee is classified as […]
-
U.S. Payroll Practice Series: Worker Classification
Last Update: April 24, 2025 This article provides a comprehensive and practical overview of worker classification, an issue that no company doing business in the United States can afford to ignore. Worker classification is the process of determining whether a worker should be treated as an employee or an independent contractor. It is a foundational […]