First Reference company logo

First Reference Talks

News and Discussions on Payroll, HR & Employment Law

decorative image

supplementary unemployment benefits

Desperate times do not justify desperate measures

In Trites v. Renin Corp, the court considered “the novel and perplexing legal issue” of whether an employer that is experiencing significant financial difficulties can unilaterally impose a temporary layoff on an employee in the absence of an express or implied term in the contract of employment to support the employer’s action.


, , , , , , , , , , , , , , , ,

Supplemental Unemployment Benefit (top-up) plan reporting

We set up a Supplemental Unemployment Benefit (SUB) plan in the last year (also known as a top-up plan). How do I report the payments our employees received under the plan in 2011? Before answering this question, let’s clarify a couple of terms…


, , , , , , , ,