T H E O T H E R A U D I T W H AT T O D O W H E N T H E A G E N C Y C O M E S K N O C K I N G
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1 T H E O T H E R A U D I T W H AT T O D O W H E N T H E A G E N C Y C O M E S K N O C K I N G
2 AUDIT: THE 5-LETTER CURSE WORD
3 Once upon a midnight dreary, while I pondered, weak and weary, Over many a quaint and curious volume of forgotten lore While I nodded, nearly napping, suddenly there came a tapping, As of some one gently rapping, rapping at my chamber door. Tis some visitor, I muttered, tapping at my chamber door Only this and nothing more. Edgar Allen Poe NEVERMORE?... NOT SO LUCKY
4 THE AGENCIES Tennessee Department of Labor and Workforce Development (TDLWD) U.S. Department of Labor (DOL) U.S. Department of Homeland Security (DHS) Dept. of Workplace Regulations & Compliance Workers Compensation Division Wage & Hour Division (WHD) Office of Foreign Labor Certification (OFLC) U.S. Immigration & Customs Enforcement (ICE) U.S. Citizenship & Immigration Services (USCIS) Unemployment Division
5 THE AUDITS: ICE Oct. 1, 2017 May 4, ,510 investigations
6 T H E A U D I T S : W A G E A N D H O U R D I V I S I O N
7 THE AUDITS: TNDLWD TN Lawful Employment Act
8 WHO IS GOING TO NOTICE? 5 minutes 3 days 1 week 30 days This Photo by Unknown Author is licensed under CC BY-ND
9 WHAT DO THEY WANT? I W A N N A, ( H A ) I W A N N A, ( H A ) I W A N N A, ( H A ) I W A N N A, ( H A ) I W A N N A R E A L L Y, R E A L L Y, R E A L L Y W A N N A Z I G A Z I G A H T H E S P I C E G I R L S
10 T H E F O C U S : U. S. D E PA R T M E N T O F L A B O R WA G E & H O U R D I V I S I O N
11 MINIMUM WAGE & OVERTIME Nov. 6, 2018
12 PAY PRACTICES PIECE RATE & SALARY October 19, 2018
13 October 2, 2018 TIMEKEEPING
14 MISCLASSIFICATION: INDEPENDENT CONTRACTOR V. EMPLOYEE October 19, 2018
15 MISCL ASSIFICATION: EXEMPT V. NONEXEMPT August 9, 2018
16 T H E F O C U S : U. S. D E P T. O F L A B O R O F F I C E O F F O R E I G N L A B O R C E R T I F I C AT I O N
17 LABOR CONDITIONS Wages Working Conditions Strike, Lockout, Work Stoppage Notice Debarment 5 minutes+ 30 days
18 T H E F O C U S : U. S. C I T I Z E N S H I P & I M M I G R AT I O N S E R V I C E ( U S C I S )
19 VISA COMPLIANCE Labor Conditions Job Duties Wages I-9 s 5 minutes
20 T H E F O C U S : I M M I G R AT I O N & C U S T O M S E N F O R C E M E N T ( I C E )
21 I-9 AUDIT 3 Business Days Technical Violations 10 Business Days to Correct No Penalties if corrected Substantive Violations $110-$1,100 per violation Knowingly Hire or Continue to Employ $375-$16,000 per violation
22 T H E F O C U S : T E N N E S S E E D E PA R T M E N T O F L A B O R & W O R K F O R C E D E V E L O P M E N T
23 T E N N E S S E E L A W F U L E M P L O Y M E N T A C T This Photo by Unknown Author is licensed under CC BY-ND $500-$2,500 per employee + Company Penalties E M P L O Y E E S & I N D E P E N D E N T C O N T R A C T O R S V a l i d T N D r i v e r s L i c e n s e o r P h o t o I D V a l i d D r i v e r s L i c e n s e f r o m a n o t h e r s t a t e ( I F a s s t r i c t a s T N ) U. S. B i r t h C e r t i f i c a t e U. S. P a s s p o r t U. S. C e r t i f i c a t e o f B i r t h A b r o a d C e r t i f i c a t e o f C i t i z e n s h i p C e r t i f i c a t e o f N a t u r a l i z a t i o n V a l i d E m p l o y m e n t A u t h o r i z a t i o n D o c u m e n t w i t h ( 1 ) L e g a l N a m e & ( 2 ) U S C I S A l i e n N u m b e r * * * S O C I A L S E C U R I T Y C A R D S & I - 9 s A R E N O T A C C E P T A B L E D O C U M E N T S * * * E M P L O Y E E M A N D A T O R Y E - V E R I F Y
24 UNEMPLOYMENT DIVISION & WORKERS COMP. DIVISION (Employee Misclassification Education & Enforcement Fund) INDEPENDENT CONTRACTOR Free from direction & control of the employer Has necessary skills & training to complete the job Has a business location Performs services for multiple customers Sets own hours Determines own price for contracted services Is not eligible for employee benefits Provides equipment & tools used to complete the job Supplies materials needed to do the job Is personally liable for errors or accidents Files self-employment taxes Has the right to hire & fire workers Must legally complete each contract EMPLOYEE Employer can control the means & manner of work May be trained by the Employer to perform the job May work at Employer s business location Works for one Employer; may serve that Employer s customers Has the work hours set by the Employer Accepts wage, salary, or commission determined by the Employer May have the Employer provide and control equipment & tools May have the Employer purchase materials/supplies Is not liable for employee errors or accidents Is hired & can be fired by Employer May quit working for Employer at any time May be required to wear specific attire while at work such as a uniform or shirt with company logo
25 DIY AUDIT
26 I-9 1. Check the Date 2. Employee Signature 3. Preparer Just Check the Box 4. Employer Signature 5. Rehire/Reverification
27 DO YOU HAVE THE REQUIRED RECORDS? E-Verify Records TLEA Records Payroll Records Hours Worked Records CLASSIFICATION AUDIT Job Descriptions Job Duties Written Agreements Method of Pay Time-keeping System This Photo by Unknown Author
28 TIME KEEPING & PAYROLL AUDIT Classification Hours Worked Weekly, not Pay Period Hours Entered Total Pay/Hours Worked = Minimum Wage Overtime Paid This Photo by Unknown Author is licensed under CC BY-NC-ND Retroactive Overtime
29 QUESTIONS? Melissa B. Carrasco, Egerton, McAfee, Armistead & Davis, P.C., ,
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