IRS Offers TY2025 Penalty Relief for Failing to Report Tips and Overtime
On Nov. 5, 2025, the Department of the Treasury and the Internal Revenue Service (IRS) issued guidance providing penalty relief to employers for tax year 2025 regarding new reporting requirements for cash tips (deduction of qualified tips) and overtime compensation (deduction of qualified overtime) added by the One, Big, Beautiful Bill (OBBB). Specifically, employers will […]
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ELA Webinar: AI at Work – Navigating U.S. Employment Law in the Age of Automation, Dec. 3
Artificial intelligence (AI) is hard at work transforming how we work. HR functions are no exception, from recruitment to performance reviews to workforce planning. What are the legal and ethical challenges of using AI in hiring, promotion, monitoring and more? ES&A Director Sam Sneed will moderate a panel of Employment Law Alliance (ELA) attorneys discussing […]
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ES&A Ranked Among Hawaii’s Best Law Firms 2026
ES&A has been ranked among Hawaii’s best law forms for 2026 by Best Lawyers®, in the areas of Employment Law-Management, Labor Law-Management, Litigation-Labor & Employment, and for the first time, Business Organizations (including LLCs and Partnerships), as well as Corporate Governance Law. The rankings, issued by Best Lawyers, incorporate client and peer evaluations; to be eligible, […]
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Infographic: Employment Documents to Keep
From recruitment through onboarding, development, and transition, employees generate a lot of information for your company. A documentation system, and diligent maintenance of it, are essential for compliant, efficient operations as well as a strong litigation defense. Our infographic focuses on the employment documents you must keep and those you should keep. For information on specific minimum […]
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ELA Podcast: The Impact of Political Speech in the U.S Workplace
In these politically divisive times, the interplay of expressions of personal politics and employee speech, in workplace as well as non-workplace settings, with workplace policies, protected activities and the potential for reputational harm has become the stuff of lawsuits, headlines and great contention. In a free podcast, Employment Law Alliance (ELA) members discuss the limits […]
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Federal Government Shutdown: What Does It Mean for Private Employers?
As the federal government shutdown nears the one-month mark, federal employment-related agencies are at limited to zero capacity, focusing on essential operations only. The National Conference of State Legislatures’ “Federal Government Shutdown: What It Means for States and Programs” provides an overview of the impact on discretionary programs, mandatory programs, and key department and agency impacts. (Agencies […]
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Pre-Litigation Defense Strategies for Employers
While there is no failsafe prevention of litigation, the foundation for an employer’s defense can without a doubt be established before any lawsuit is imminent. Our infographic on “Pre-Litigation Defense Strategies for Employers” highlights some of the critical pre-litigation actions employers can take, with emphasis on compliance, documentation, and training.
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USDOL Publishes Four New Opinion Letters
The U.S. Department of Labor (USDOL) recently published four new opinion letters on the following Fair Labor Standards Act (FLSA) and Family and Medical Leave Act (FMLA) issues: An opinion letter provides employers with the USDOL’s official written opinion of how a particular WHD law applies to a specific set of facts presented by the requesting […]
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Infographic: Working With a PEO
A professional employer organization (PEO) is a potential resource to assist business owners and employers with functions such as payroll and certain HR services. See our infographic on “Working With a PEO” for some considerations to keep in mind as you weigh the benefits of contracting a PEO for your company.
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USDOL Self-Audit Programs at OSHA, EBSA and VETS
The U.S. Department of Labor (USDOL) has launched or re-launched self-audit programs at the Occupational Safety and Health Administration (OSHA), the Employee Benefits Security Administration (EBSA) and the Veterans’ Employment and Training Service (VETS). These programs allow employers to voluntarily assess compliance with federal labor law. For more information, see the USDOL press release or dol.gov/SelfAudit for program-specific guidance.
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