Chapter 5 Work Laws and Responsibilities 5 1

Lesson 5. 1 Work-Related Forms and Laws GOALS n Discuss the purpose of various workrelated forms. n Explain the provisions of major employment laws. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 2

Required Work Forms n When you get a job, the government will require a number of forms containing information about you. n You will fill out some. n Others, your employer will complete. n If you are under age 16, you may also need a work permit. n Some forms, such as Forms W-2 and W-4, are part of the income tax process. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 3

Form W-4: Employee’s Withholding Allowance Certificate n Form W-4 asks for your name, address, Social Security number, marital status, and the number of exemptions you are claiming for income tax purposes. n The information determines the amount your employer will withhold from your paycheck for income taxes. n Allowances are reductions in the amount of tax withheld from your paycheck. n Exempt status is available only to people who will not earn enough in the year to owe any federal income tax. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 4

Social Security Taxes and Benefits n Employers withhold Social Security taxes from your pay and contribute matching amounts. n The amounts you earn and the amounts contributed for Social Security throughout your work life are credited to your Social Security account number. n When you become eligible, usually at retirement, benefits are paid to you monthly, based upon how much you have paid into your account. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 5

Social Security Forms n Social Security Number n Your Social Security number is your permanent work identification number. n Social Security Card n Application for a card n Application for a replacement card n Social Security Statement of Earnings n Request for Social Security Statement of Earnings Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 6

Work Permit Application n Many states require minors—people under the age of legal adulthood—to obtain a work permit before they are allowed to work. n Where to get a work permit application: n Your state Department of Labor n School counseling center n Work experience coordinator Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 7

(continued) Work Permit Application n What you need in order to apply for a work permit: n Social Security number n Proof of age n Permission from your parent or legal guardian n There is usually no charge. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 8

Form W-2: Wage and Tax Statement n Form W-2 is a summary of the income you earned during the year and all amounts the employer withheld for taxes. n Each of your employers must provide you with a Form W-2 for the previous tax year no later than January 31 of the current year. n Each of your employers sends a copy of your Form W-2 to the government. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 9

Form I-9 n Before you start working, you and your employer must complete an Employment Eligibility Verification form, or Form I-9. n The purpose of this form is to verify the employee’s identity and eligibility to work in the United States. n Along with the form, you will be required to present forms of identification, which could include a driver’s license, passport, Social Security card, or birth certificate. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 10

Employment Laws n The federal government has enacted many laws to protect workers. n The Department of Labor is responsible for enforcing labor laws that: n Provide unemployment, disability, and retirement insurance benefits n Establish a minimum wage and regular working hours n Establish rules regarding overtime pay n Help workers injured on the job n Provide equal employment opportunities and prohibit discrimination n Establish safe working conditions Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 11

Social Security Act n The Social Security Act, passed in 1935, established a national social insurance program that provides federal aid for the elderly and for disabled workers. n The Medicare provision, added in 1965, provides hospital and medical insurance for those 65 and older. n Social Security provides these benefits: n n Old age retirement income (OA) Survivorship income (S) Disability income (D) Health insurance (HI) Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 12

Unemployment Compensation n The Social Security Act requires every state to have an unemployment insurance program. n Unemployment insurance provides benefits to workers who lose their jobs through no fault of their own. n After a waiting period, laid-off or terminated workers may collect a portion of their regular pay for a certain length of time. n Premiums for unemployment insurance are usually paid by employers. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 13

Fair Labor Standards Act n The Fair Labor Standards Act, which is also known as the Wage and Hour Act, establishes a minimum wage. n It also requires hourly workers to be paid “overtime wages” of 1½ times their hourly rate for hours worked beyond 40 per week. n A minimum wage is the lowest wage that an employer may pay an employee as established by law. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 14

Workers’ Compensation n Workers’ compensation is an insurance program that pays benefits to workers and/or their families for injury, illness, or death that occurs as a result of the job. n The employer is responsible for employee injuries and illnesses that are the result of employment, regardless of fault. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 15

Family and Medical Leave Act n The Family and Medical Leave Act (FMLA) of 1993 allows employees to take up to 12 weeks of unpaid leave in a 12 month period for certain medical and family situations. n Some employers may choose to pay employees during some types of leave, such as sick leave, but they are not required by law to do so. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 16

(continued) Family and Medical Leave Act n Valid circumstances for unpaid leave under the FMLA include the following: n Birth and care of a newborn child, including adoption of a child n Care of an immediate family member (spouse, child, or parent) with a serious health condition n Medical leave when the employee is unable to work because of a serious health condition Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 17

Laws Against Discrimination in Employment n Equal Pay Act n Civil Rights Act of 1964 n Age Discrimination in Employment Act n Americans with Disabilities Act Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 18

Lesson 5. 2 Responsibilities on the Job GOALS n Discuss employee responsibilities at work.

Responsibilities to Employers n Competent work n The work needs to be marketable—that is, of such quality that the employer can sell it or use it to favorably represent the company. n Punctuality means being ready to start work at the appointed time. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 20

(continued) Responsibilities to Employers n Pleasant attitude n Pleasant and easy to get along with n Courteous to customers n Loyalty and respect n Loyalty means that you show respect for your employer and the company for which you work, both on and off the job. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 21

(continued) Responsibilities to Employers n Dependability is a character trait that means you can be counted on to do what you say you will do. n Initiative is taking the lead, recognizing what needs to be done, and doing it without having to be told. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 22

(continued) Responsibilities to Employers n Interest n You should project an attitude of wanting to learn all you can and of giving all tasks your best effort. n Self-evaluation n The ability to take criticism and to assess your own progress is important to you and your employer. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 23

Responsibilities to Other Employees n Teamwork means working cooperatively in order to achieve a group goal. n Thoughtfulness n Be considerate of coworkers to promote a good work atmosphere for everyone, including customers. n Loyalty n In addition to being loyal to your employer, you should be loyal to coworkers. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 24

Responsibilities to Customers n Helpfulness n Identify what customer wants n Solve problems n Courtesy and respect n Your attitude toward customers should always be respectful and courteous, never hostile or unfriendly. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 25

Employer Responsibilities n Adequate supervision n Supervision is providing new and current employees with the information and training they need to do their jobs well. n Fair human resource policies n Policies on hiring, firing, raises, promotions, and dispute resolution need to be fair and well defined. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 26

(continued) Employer Responsibilities n Safe working conditions n Safe equipment n Safe working environment n Adequate training for working under dangerous conditions n Open channels of communication n Express concerns. n Ask questions. n Make suggestions. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 27

(continued) Employer Responsibilities n Recognition of achievement n An employee evaluation is a report that discusses the employee’s strengths and weaknesses in performing the job and how well the employee helped to meet company goals. n As a result of evaluations, employees are given merit pay raises, bonuses, and advancement opportunities. Chapter 5 © 2010 South-Western, Cengage Learning SLIDE 28