Important Notice: Our web hosting provider recently started charging us for additional visits, which was unexpected. In response, we're seeking donations. Depending on the situation, we may explore different monetization options for our Community and Expert Contributors. It's crucial to provide more returns for their expertise and offer more Expert Validated Answers or AI Validated Answers. Learn more about our hosting issue here.

How does the bona fide employee exception apply to payments received as a result of a “union leave” or “no-docking” arrangement with the employer?

0
Posted

How does the bona fide employee exception apply to payments received as a result of a “union leave” or “no-docking” arrangement with the employer?

0

A40. Compensation received under a “union-leave,” or “no-docking” policy is not received as a bona fide employee of the employer making the payment. Under a union-leave policy, the employer continues the pay and benefits of an individual who works full time for a union. Under a no-docking policy, the employer permits individuals to devote portions of their workday or workweek to union business, such as processing grievances, with no loss of pay. Such payments are received as an employee of the labor organization and thus, such payment must be reported by the labor organization officer or employee unless they (1) totaled 250 or fewer hours during the filer’s fiscal year and (2) were paid pursuant to a bona fide collective bargaining agreement. If a filer must report payments for union-leave or no-docking arrangements, the filer must enter the actual amount of compensation received for each hour of union work. If union-leave or no-docking payments are received from multiple employers, ea

Related Questions

What is your question?

*Sadly, we had to bring back ads too. Hopefully more targeted.

Experts123