With Social Security insolvency rapidly approaching and policymakers exploring changes to benefits and taxation, Congress ...

Source: Tax Foundation General Equilibrium Model. This option replaces the current employer-side Social Security and Medicare payroll taxes with a 7.65 percent tax on all employee compensation. The ...

Rising employment costs have persisted into the first quarter of the year but at a slower pace, according to new figures. According to the latest Employer Costs for Employee Compensation report, ...

This series has covered equity compensation, deferred compensation, Section 409A compliance, and the Section 280G golden parachute rules. In this installment, we turn to the contractual framework that ...

In 2021, employee retention became a trending topic. Companies feared labor shortages, and the media covered the so-called “Great Resignation.” However, by the second quarter of 2022, inflation pushed ...