The NLRB Invites Briefs on Issues of Tax Payments and Social Security Contributions in Back Pay Lump Sum Payments

Tuesday, August 7, 2012

The National Labor Relations Board has invited briefs from all interested parties on whether, in awarding back pay, it should routinely require the respondent to: 1) submit documentation to the Social Security Administration so that backpay is allocated to the appropriate calendar quarters, and 2) pay for any excess federal and state income taxes owed as a result of receiving a lump-sum payment.

This invitation is the result of  a decision involving Latino Express, a charter bus company in Chicago. The Board largely agreed with the administrative law judge that the company committed multiple unfair labor practices, including illegally dismissing two employees, during the course of a union organizing campaign. The union, the International Brotherhood of Teamsters, Local 777, won the election.

In issuing the decision, the Board retained the above mentioned questions for further consideration. Briefs are not to exceed 25 pages and should be filed with the Board on or before October 1, 2012.

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