The Equal Pay Act, Explained: What Small Employers Owe Workers in Substantially Equal Jobs
The Equal Pay Act requires equal pay for substantially equal work — intent is irrelevant. The four-part test, the four defenses, and a six-step payroll audit.
#compensation
Compensation
Employee compensation, payroll, executive pay, and related tax compliance
Year-End Bonus and Severance Accruals: Deduct Them This Year Only If You Pass Two Tests
The IRS lets accrual-basis employers deduct unpaid year-end bonuses only if the liability is fixed by December 31 and paid by March 15.
The FLSA Duties Tests, Explained: How the Executive, Administrative, Professional, Computer, and Outside Sales Exemptions Work — Plus the Salary Basis Rule That Disqualifies Hourly Managers
A salary above $35,568 doesn't make a worker exempt — FLSA duties tests and the salary basis rule decide, and titles count for nothing.
Rule 701, Explained: How Private Companies Grant Equity Without Registering Securities
Rule 701 lets private companies grant stock options without SEC registration — until 12-month grants top $10M and force financial disclosure.
ISOs vs. NQSOs: The $100,000 Limit, the AMT Bill at Exercise, and What Your Stock Options Really Cost You
ISOs skip regular tax at exercise but trigger AMT; NQSO spreads land on your W-2 as IRS wages. Plus the $100k rule that converts ISOs to NQSOs.
Real Estate Team Commission Splits, Explained: Who Gets What After the Brokerage Takes Its Cut
Real estate teams typically split post-brokerage commissions 50/50 — but referral fees, brokerage cuts, and overhead decide what the leader keeps.
RVUs Explained for Practice Owners: How Work Relative Value Units Set Physician Pay, Staffing, and Your Fee Schedule
A relative value unit prices each service your practice bills: physician work plus practice expense plus malpractice, times Medicare's $33.40 conversion factor.
Farmworkers and Overtime: Who's Exempt, Who's Not, and the State Rules Growers Miss
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
Daily Overtime and Double Time in California, Alaska, and Nevada: The 8-Hour, 12-Hour, and Seventh-Day Rules That Trip Up Employers
California pays 1.5x past 8 hours and double time past 12; Alaska adds daily overtime and Nevada ties it to wages, so the federal 40-hour rule is not enough.
Paying a Signing Bonus? The 22% Withholding Rule, the Clawback Agreement, and the Month-Three Quit
Signing bonuses are IRS supplemental wages: withhold 22%, apply FICA in full, and sign the clawback before you pay — same-year repayments unwind cleanly.
Figma Q2 2026 Earnings: $148M Stock Comp, $112M GAAP Loss
Figma Q2 2026 revenue rose 48% to $370.1M, but $147.6M of post-IPO stock comp turned a $42.6M non-GAAP profit into a $112.2M GAAP loss.
How Holiday Bonuses Are Taxed: The 22% Rule, Gross-Ups, and the Cash-Gift Trap
The IRS allows a flat 22% withholding on separately paid bonuses, but FICA adds 7.65% and cash gifts are always wages. Gross-up math and a year-end checklist.