Employee Handbook 2017-2018
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Partner Compensation: Partners As Employees? by Jeffery R
feature article Partner Compensation: Partners as Employees? by Jeffery R. Schaffart and Joshua K. Norton Attorneys frequently structure businesses as limited liability In these situations, one of the first planning issues to companies that are taxed as partnerships for federal income tax consider is whether the owners who provide services to the purposes. This structure is often compelling because it com- company should be treated as self-employed partners or as bines limited liability for state law purposes with flow-through employees. Although many entities taxed as partnerships taxation for federal income tax purposes. Unlike subchapter S for federal income tax purposes may treat their owners who corporations (which also combine limited liability and flow- provide services as employees for simplicity and because the through taxation), limited liability companies taxed as partner- service providers often prefer this treatment, under Rev. Rul. ships for federal income tax purposes do not face ownership 69-184, it has long been the rule that “[b]ona fide members restrictions and allow for flexible allocations of profits and of a partnership are not employees of the partnership within losses. These attributes make limited liability companies taxed the meaning of the Federal Insurance Contributions Act, the as partnerships for federal income tax purposes very attractive Federal Unemployment Tax Act, and the Collection of Income to private equity sponsors and other institutional investors. Tax at Source on Wages. Such a partner who devotes his It is also very common for limited liability companies time and energies in the conduct of the trade or business of that are taxed as partnerships for federal income tax purposes the partnership, or in providing services to the partnership as to have owners who provide services to the company. -
Mentor Handbook
MENTOR HANDBOOK 2019-2020 Telephone Numbers/ Staff Names/Titles Telephone Numbers You Should Know: Boys & Girls Club of the Tri-County Area 920-361-2717 Emergency (Fire, Police, Ambulance 911 Non-emergency Police Department 920-361-2121 Non-emergency Fire Department 920-361-2121 Report Abuse Case 920-294-4070 Wisconsin Poison Center 1-800-222-1222 Nurse Direct 1-920-830-6877 Boys & Girls Club of the Tri-County Area Staff: Jason Presto CEO Mindy Collado Center Director Melissa Hilke Director of Business & Management Brooke Schneider Administrative Assistant Ashley Bartol Special Events & Marketing Manager Megan Lamers Program Coordinator Carrie Govek Teen Futures Coordinator Briana Harmon Mentoring Coordinator Robert Zache Facilities Coordinator Green Lake School Staff Liaisons: Mary Allen School Principal/Superintendent Sandi Linde Guidance Counselor Mentoring Program Goals Goal 1: Participating youth who have been matched with a mentor for a minimum of 12 months will have improved attendance in school, a reduced number of behavior-related office referrals and have improved grades. Goal 2: Participating youth will be able to identify at least two ways to appropriately cope with stress, report a greater sense of self-worth and can identify at least three safe people to share their feelings with. Goal 3: Participating youth will work with their mentor to develop written goals for their future. Middle and high school students will take part in Career Launch during their time with their mentor. The goal of this program is to encourage teens to think about their future and establish realistic goals. Each youth will have a support team consisting of his or her parent(s)/guardian(s), mentoring coordinator, a mentor and a school liaison. -
Faqs About Retirement Plans and ERISA
FAQs about Retirement Plans and ERISA U.S. Department of Labor Employee Benefits Security Administration What is ERISA? The Employee Retirement Income Security Act of 1974, or ERISA, protects the assets of millions of Americans so that funds placed in retirement plans during their working lives will be there when they retire. ERISA is a federal law that sets minimum standards for retirement plans in private industry. For example, if your employer maintains a retirement plan, ERISA specifies when you must be allowed to become a participant, how long you have to work before you have a non-forfeitable interest in your benefit, how long you can be away from your job before it might affect your benefit, and whether your spouse has a right to part of your benefit in the event of your death. Most of the provisions of ERISA are effective for plan years beginning on or after January 1, 1975. ERISA does not require any employer to establish a retirement plan. It only requires that those who establish plans must meet certain minimum standards. The law generally does not specify how much money a participant must be paid as a benefit. ERISA does the following: Requires plans to provide participants with information about the plan including important information about plan features and funding. The plan must furnish some information regularly and automatically. Some is available free of charge, some is not. Sets minimum standards for participation, vesting, benefit accrual and funding. The law defines how long a person may be required to work before becoming eligible to participate in a plan, to accumulate benefits, and to have a non-forfeitable right to those benefits. -
Cms/Lib/MI01908676/Centricity/Shared/Documents/Handbooks/Coldwater Schools Employee Handbook.Pdf
Employee Handbook Adopted by Coldwater Board of Education November 25, 2013 Making a world of difference for our students-Every student…Every way….Every day! Superintendent & CFO Terry Ann Boguth 279-5910 ext. 2217 Curriculum Director Amanda Miller 279-5910 ext. 2201 Business Manager Evelyn Grimes 279-5910 ext. 2210 Supt’s Administrative Assistant Heather Harvey 279-5910 ext. 2216 Pupil Accounting/Receptionist Michelle Burkhardt 279-5910 ext. 2253 Payroll & Human Resources Ashley Morr 279-5910 ext. 2209 Accounts Payable Erin Regan 279-5910 ext. 2259 Technology Travis Greene 279-5910 ext. 2109 COLDWATER COMMUNITY SCHOOLS STAFF HANDBOOK Page 1 Table of Contents THIS HANDBOOK—PURPOSES AND LIMITATIONS ....................................................................................... 3 HUMAN RESOURCES .................................................................................................................................... 4 STAFF EVALUATIONS ................................................................................................................................ 4 CHANGING PERSONAL DATA .................................................................................................................... 4 TIMESHEETS ............................................................................................................................................. 4 PERSONNEL ACTIVITY REPORTS (PARs) .................................................................................................... 4 PAYCHECKS .............................................................................................................................................. -
Employee Handbook
Leman Academy of Excellence, Inc. Employee Handbook Colorado Updated February 2018 Leman Academy of Excellence, Inc. Page 1 of 63 Updated February 2018 ABOUT THIS HANDBOOK / DISCLAIMER We prepared this handbook to assist Staff and Teachers in finding the answers to many questions that they may have regarding their employment with Leman Academy of Excellence, Inc. Please take the necessary time to read it. We do not expect this handbook to answer all employee questions. Team Leaders, Vice Principals, Principals and the Personnel Department (HR) also will be a major source of information. Neither this handbook nor any other verbal or written communication by Senior Administration representative, is, nor should it be considered to be, an agreement, contract of employment, express or implied, or a promise of treatment in any particular manner in any given situation nor does it confer any contractual rights whatsoever. Leman Academy of Excellence, Inc. adheres to the policy of employment at will, which permits the School or the employee to terminate the employment relationship at any time, for any reason, with or without cause or notice. No School representative other than the Personnel Department (HR) or the CFO may modify at-will status and/or provide any special arrangement concerning terms or conditions of employment in an individual case or generally and any such modification must be in a signed writing. Many matters covered by this handbook, such as benefit plan descriptions, are also described in separate School documents. These School documents are always controlling over any statement made in this handbook or by any member of Senior Administration. -
Employee Benefits
SIGNATURE BANK® 2015 CIGNA EMPLOYEE BENEFITS WELL-BEING AWARD In addition to our excellent career opportunities and competitive RECIPIENT compensation, Signature recognizes the importance of providing a comprehensive benefits program. The following is a partial list of the benefits Signature currently offers: MEDICAL TUITION REIMBURSEMENT Medical benefits are offered through Cigna’s Open Access Tuition reimbursement is available to eligible employees Plus network. You have the option to choose from three Open who have completed six months of employment. Signature Access Plus High Deductible Medical Plans with Health will reimburse up to $10,000 for approved courses in Savings Accounts which is co-funded by Signature Bank. accordance to the HR policy. DENTAL WELLNESS BENEFITS Eligible employees have a choice of dental options that have Signature Bank, recipient of Cigna’s 2015 Well-Being a variety of deductibles, annual and lifetime maximums and Award, is committed to employee health and well-being. out-of-pocket limits. Dental benefits are offered through Delta Dental’s large network. Two options are Deltacare We offer the following: USA DMO and PPO/Premier Plan. Gym Membership Fee Reimbursement Gym Discounts VISION Corporate Wellness Challenges The vision care plan provides coverage such as annual Onsite Biometric Screenings, Flu Shots and Health vision exam and expenses toward eyeglasses or contact Fairs lenses for covered employees and eligible dependents. The Wellness Seminars and Webinars total cost of this program is paid for by Signature. OTHER BENEFITS AND PROGRAMS FLEXIBLE SPENDING ACCOUNTS This benefit helps employees to pay for eligible health Paid Time Off – Vacation days, Personal Days, Sick care expenses (not paid by insurance,) dependent day Days, and Holidays care expenses, transit, and parking expenses using pre-tax Employee Referral Cash Bonus dollars contributed from their pay and allows for tax savings Short Term Disability with salary continuation and at the same time. -
Mentoring Program Protege Handbook
Mentoring Program Protégé Handbook Center for Professional Excellence Mentoring Program Mission Statement The mission of the Center for Professional Excellence Mentoring Program is development of students through self-formation and early professional preparation, the hallmark of The Elmhurst Experience. Introduction Simply stated, mentoring is a helping relationship in which a more experienced person (the Mentor) assumes limited responsibility for assisting a less experienced person (the Protégé) in order to enhance the probability that the less experienced person will develop and grow professionally and personally. This relationship can focus on a particular career or profession as the Protégé is ready to consider these specifics. It always addresses the Protégé’s personal development to shed light on the question, “What sort of professional would I like to become?” In order to assist the Protégé in navigating the mentoring process, workshops have been developed. The design of the Protégé Workshop is to give Protégés an understanding of their role and responsibilities as a Protégé; become familiar with the Mentoring Program Policies and Procedures; understand and appreciate the importance of establishing the mentoring relationship; and discover how to become an active participant in their personal and professional development. Table of Contents I. Introduction II. Design and Goals of the Program III. The Protégé’s Role IV. Establishing the Mentoring Relationship V. Developing the Mentoring Relationship VI. What Mentors look for in a Protégé VII. Possible Mentoring Topics I. Introduction Research has shown that people can and have benefited from mentoring relationships. It is also known that mentoring relationships can be designed and structured to benefit particular groups of people. -
IMAGINE SCHOOLS Employee Handbook
IMAGINE SCHOOLS Employee Handbook August 2019 THIS PAGE IS INTENTIONALLY LEFT BLANK Welcome to Imagine Schools! Dear Imagine Colleagues, On behalf of the entire Imagine Schools community, it is our honor and pleasure to welcome you as a member of the Imagine Schools family. We are pleased that you have chosen Imagine Schools as part of your professional path and wish you great success and joy at work. Imagine Schools is a unique organization of committed, caring, and highly talented individuals. Our focus is on helping parents educate their children. We need your help to achieve this goal by providing high-quality education that prepare students for lives of leadership, accomplishment and exemplary character. In the spirit of integrity, justice, and fun, we believe that you can contribute directly to Imagine Schools’ success, and trust that you will take pride in being a member of our family, knowing that the work we do every day is dedicated to developing the intellect and character of the children who attend our schools. We are confident that your employment here will be a challenging, enjoyable, and a rewarding experience. We encourage you to continuously learn, grow, and celebrate as your work has profound meaning and purpose. We are honored you have chosen us and look forward to the great things that you will accomplish. Yours truly, Barry Sharp Jason Bryant CEO and President CEO and President Imagine Schools Non-Profit, Inc. Imagine Schools, Inc. Table of Contents WHO WE ARE ......................................................................................................................................................................... -
Employee Handbook Revised July, 2010 CITY of ARDMORE EMPLOYEE HANDBOOK Table of Contents
City of rdmore Employee Handbook Revised July, 2010 CITY OF ARDMORE EMPLOYEE HANDBOOK Table of Contents Page Section 1 MISSION STATEMENT 1 WELCOME 2 RECEIPT FOR EMPLOYEE HANDBOOK 3 INTRODUCTION 3 Authority 3 Applicability 3 Responsibilities 3 Dissemination of Handbook 4 POLICY STATEMENTS 4 Equal Employment Opportunity Policy Statement 5 Non-Discrimination and Anti-Harassment Policy Statements 5 Definitions of Harassment 6 Individuals and Conduct Covered 6 Retaliation Is Prohibited 6 Complaint Procedure 6 IMPORTANT NOTICE TO ALL EMLOYEES 6 The Investigation 7 Americans With Disabilities Act (ADA) Policy Statement 7 Procedure for Requesting an Accommodation 8 Conflict of Interest and Outside Employment Policy Statements 8 In General 8 Outside Employment 8 Financial Interest in Other Business 9 Acceptance of Gifts 9 Reporting Potential Conflicts 9 Confidential Nature of Work Policy Statement 9 City of Ardmore's Open Records Request Procedure 12 EMPLOYMENT 12 Hiring Process 12 Recruitment 12 Methods of Selection 12 Applicants and Applications 13 Immigration Reform and Control Act Compliance 13 Controlled Substance Testing 13 Disqualification(s) 13 Verification 13 WorkSTEPS® Program 15 Vacancies 15 Employment Forms 15 Collective Bargaining 15 Employee Status CITY OF ARDMORE EMPLOYEE HANDBOOK Table of Contents Page Section 15 Regular Employees 15 Temporary Employees 15 Classification Plan 16 Re-classification 16 Promotions / Demotions / Transfers 17 Promotions 17 Demotions 17 Transfers 18 COMPENSATION 18 Performance Review 18 Payment of Salary -
Employee Benefits in the United States, March 2020
National Compensation Survey: Employee Benefits in the United States, March 2020 U.S. Department of Labor Eugene Scalia, Secretary U.S. Bureau of Labor Statistics William W. Beach, Commissioner September 2020 Bulletin 2793 Contents Overview Civilian tables Private industry tables State and local government tables Technical note Appendix table 1: Survey establishment response Appendix table 2: Number of workers represented Overview The National Compensation Survey (NCS) provides comprehensive measures of compensation cost trends and the coverage, costs, and provisions of employer-sponsored benefits in the United States. This bulletin presents 2020 estimates of the incidence and key provisions of employer-sponsored benefits for civilian workers, private industry workers, as well as state and local government workers by worker and establishment characteristics. Estimates are also accessible in Excel format and through the benefits database. Estimates for prior years and additional benefits publications are available on the NCS publications page. U. S. Bureau of Labor Statistics (BLS) staff designed the survey, collected and reviewed the survey data, and prepared survey estimates for publication. For information about the survey design, concepts, and calculations see the Handbook of Methods: National Compensation Measures. The survey could not have been conducted without the cooperation of the many private businesses and state and local government agencies and jurisdictions that provided benefits data. BLS thanks these respondents for their cooperation. Additional information for survey respondents is available on the National Compensation Survey (NCS) Respondents page. For more information on benefits estimates, contact National Compensation Survey staff by: Email: Online form Telephone: (202) 691-6199 (Monday–Friday, 8:30 a.m. -
Coastal Employment Services Employee Handbook
Coastal Employment Services Employee Handbook Coastal Employment Services Employee Handbook Welcome to Coastal Employment Services—we’re glad to have you on our team! At Coastal Employment Services, we believe that our employees are our most valuable asset. We attribute the success of the company in significant part to our ability to recruit, hire, and maintain a motivated and productive workforce. We hope that during your employment with Coastal Employment Services you will become a productive and successful member of the team. This handbook describes, in summary form, the personnel policies, procedures, benefits, rules and working conditions of Coastal Employment Services. The policies and procedures in this handbook are effective November 1, 2015. The policies stated in this handbook are subject to change at any time at the sole discretion of Coastal Employment Services and without prior notice. This handbook supersedes any prior written policies of Coastal Employment Services that are inconsistent with its provisions. You may receive updated information concerning changes in policy from time to time, and those updates should be kept with your copy of this handbook. If you have any questions about any of the provisions of this handbook, please ask me. This handbook does not create a contract of employment between Coastal Employment Services and its employees, nor does it guarantee continued employment. All employment at Coastal Employment Services is “at will.” That means that either Coastal Employment Services or the employee can terminate the employment relationship at any time, for any reason, with or without cause or notice. Our employment relationship remains at-will notwithstanding any provision in this handbook. -
Mentor Handbook
Mentoring Program Mentor Handbook Weigand Center for Professional Excellence Mentoring Program Mission Statement The mission of the Weigand Center for Professional Excellence Mentoring Program is development of students through self- formation and early professional preparation. Table of Contents I. Introduction II. Design and Goals of the Program III. The Mentor’s Role IV. Establishing the Mentoring Relationship V. Developing the Mentoring Relationship VI. What Protégés look for in a Mentor VII. Possible Mentoring Topics I. Introduction Simply stated, mentoring is a helping relationship in which a more experienced person (the Mentor) assumes limited responsibility for assisting a less experienced person (the Protégé) to enhance the probability that the less experienced person will develop and grow professionally and personally. The relationship may focus on a particular career or profession as the Protégé is ready to consider these specifics. It always addresses the Protégé’s personal development to shed light on the question, “What sort of professional would I like to become?” In order to assist Mentors in the development of their Protégés, workshops have been developed. The design of the Mentoring Workshop is to give Mentors an understanding of the different types of career exploration; the procedures to be used in the program; provide direction in how to effectively establish the mentoring relationship; and provide a framework in which to develop the Protégés personally and professionally. The materials in this handbook are designed: • to provide mentors with practical, workable ideas and suggestions; and • to provide mentors with the information needed to completely utilize the mentoring relationship as a teaching/educational opportunity for the protégé.