Tag Archives: employees

Virginia Letter Ruling Finds Nexus Based on Employee Working From Home

The Virginia Department of Taxation recently issued a letter ruling which determined that an employee working from home within the state creates corporate income tax nexus. Letter Ruling The Virginia Department of Taxation (the Department) recently responded to a request for a letter ruling regarding the issue of whether a single employee working from a … Continue Reading

The New Overtime Regulations and Their Impact on the Salary Basis Test

As we previously discussed here, the United States Department of Labor (DOL) recently changed the Fair Labor Standards Act’s (FLSA’s or the Act’s) Salary Level and Salary Basis tests for the white collar exemptions to the Act’s overtime requirement.  Effective Dec. 1, 2016, employees must be paid at least $47,476 annually and $913 per week … Continue Reading
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