In a breathtaking announcement issued on July 29, 2014, the Office of the General Counsel of the National Labor Relations Board has authorized the issuance of complaints against McDonald’s USC, LLC in at least 43 unfair labor practice charge proceedings where the legal employer is not McDonald’s but a McDonald’s franchisee. The pending unfair labor … Continue Reading
Restaurants and other employers in the hospitality industry are reminded that, as of January 2014, the Internal Revenue Service (IRS) will expect businesses to comply fully with its Revenue Ruling 2012-18. Among other things, this Ruling distinguishes between “tips” and “service charges.” This distinction is key, as the IRS only considers the latter wages, and … Continue Reading