Children On The Payroll Child Labor Laws Law Employment Essay

Published Date: 02 Nov 2017

Small Business Seminar Series - Part 1

Wage and hour laws are established by the Fair Labor Standards Act (FLSA) and the Connecticut Department of Labor.

Connecticut's minimum wage is $8.25 per hour.

Overtime Pay: An employer must pay 1 ½ times the employee's regular rate of pay after 40 hours in a workweek in most circumstances. Overtime pay is due for actual hours worked over 40 hours as opposed to vacation or sick pay.

Salaried employees may or may not be exempt from the overtime rule.

No requirement to pay overtime on a daily basis, weekends, or holidays except by agreement.

Employers under Connecticut law must pay employees weekly on a designated day of the week with cash, negotiable check, or through direct deposit (EFT). To establish paydays less frequently (e.g., bi-weekly), the Director of the Wage and Workplace Standards Division should be contacted.

Overtime pay rule and exempt or nonexempt employees

The overtime pay rate of 1 ½ times the regular pay rate over 40 hours worked applies to employees who are non-exempt hourly employees or non-exempt salaried employees. Exempt salaried employees are not required to be compensated with overtime pay when more than 40 hours per week are worked.

Exempt or non-exempt?

Employees that are covered under the laws of FLSA and the Connecticut Department of Labor are classified as non-exempt, while those who are not covered under those laws are classified as exempt. The two factors that that determine whether or not an employee receives overtime pay are the duties test and the wage test.

Duties Test–Employees that primarily perform management-related tasks can be exempt from FLSA and the Connecticut Department of Labor’s overtime pay rules. However, duties alone do not automatically exempt a salaried employee from receiving overtime pay. The wage test must also be met to qualify for exemption.

Wage Test – To be exempt from overtime pay, an employee must be paid a salary of at least $475 per week and direct the work of two or more other employees on a regular basis. Hourly employees are usually non-exempt unless certain conditions apply such as earning over $100,000 per year. There are three categories for exempt employees:

Executive – Employee’s primary duty consists of management duties of the enterprise or department where employed. Also, to be exempt, the employee must not devote more than 20% of his or her hours that are not directly related to management tasks (40% for retail or service establishment employees).

Administrative –Primary duties must be related to non-manual work that is directly related to management or business operations. An administrative employee regularly exercises discretion and independent judgments when making decisions.

Professional–Duties are performed that require advanced knowledge in the science or education professions. Professional duties are mostly intellectual and varied rather than routine, mechanical, or physical work.

Examples of non-exempt duties:

Driving vehicles

Operating machinery

Bookkeeping

Repairing equipment

Delivering merchandise

Sweeping floors

Typing, filing

Telemarketing

Cashier work

Preparing food

Examples of exempt duties:

Hiring, firing employees

Scheduling employees

Determining credit policies

Formulating personnel policies

Assessing employee performance

Determining staffing levels

Making company investment decisions

Source: http://www.ctdol.state.c.us/wgwkstnd/wage-hour/exempt.htm

Minimum wage exceptions

Under certain circumstances, employees may be paid less than minimum wage; however, there are strict guidelines that regulate subminimum wage rates. Among the exceptions are as follows:

Employees under the age of 20 – Can be paid a training wage of $4.25 per hour up to the first 90 days of employment, but thereafter must be paid minimum wage.

Student minimum wage – Full-time high school students or college students that work part-time can be paid 85% of the minimum wage ($7.01 per hour) for up to 20 hours for certain employers.

Tipped employees–For employees such as waitresses, waiters, or bartenders, a wage of $5.69 per hour can be paid, however, if the employee doesn’t earn at least $8.25 per hour with the supplemented tipped wages, the employer must make up the difference to ensure the employee receives at least $8.25 per hour.

Hiring family or friends

Hiring family members or friends can be beneficial since their skills and attitudes are better known from the employer’s point of view, but problems may arise such as claims of nepotism and preferential treatment. Non-family/friend employees could possibly file a discrimination complaint if the conditions of preferential treatment and unequal pay exist. To protect against such liabilities it is important to consult with your attorney or state/federal labor departments and understand what your obligations are. It is also vital that all child labor laws are followed (e.g., maximum allowable hours, prohibitions against being employed in hazardous occupations).

Being a family member or a friend doesn’t necessarily mean that he or she is the best candidate for a job position within the company. As a practical rule, any employee of a company should be compensated and rewarded based upon qualifications and the contributions they make. Family and friends employed by the company must be made aware that business is independent from personal relationships and that they are expected to produce optimal results.

Hiring Your Spouse, Child, or other Family Member

Payroll and Employment Tax Issues

By Jean Murray, About.com Guide

Source: http://biztaxlaw.about.com/od/familybiz/a/Hiring-Family-And-Employment-Taxes.htm

Children on the Payroll: Child Labor Laws

Before you hire your child (or any child) to work in your business), review the federal and state child labor laws. Federal and state laws may be different, and the strictest law is controlling, so be sure to look at both. Federal child labor laws restrict the hours of work, times of day, and types of work children may perform at different ages. For example, children under 18 are not allowed to operate dangerous equipment, and children under 14 are not allowed to work in any type of business.

Hiring and Paying Children

Some things you should know about paying children and employment taxes for children:

You don't have to pay FUTA (federal unemployment tax) on wages of your children.

If the business is 100% family owned and it is not a corporation, no FICA tax (Social Security and Medicare) needs to be paid by the children or the business on the child's wages.

Have each child complete all the new hire forms, including W-4 form for withholding income taxes. If your child makes less than $800 a year the child may be exempt from taxes and no withholding is required.

You must withhold income taxes from the pay of children. They may get it back if their total income is not large, but you must still withhold.

If your business is a partnership, and each partner is the parent of a child working in the business, the children's wages are not subject to FICA taxes, but are subject to withholding.

For All Family Employees

If a family member is working for you without pay, this section doesn't apply. For family members who are paid by your business, you must:

Get a W-4 form from each family member at time of hire and withhold federal income taxes based on the information on the W-4 form.

Withhold FICA taxes from family members and include family member pay when calculating FICA taxes your business owes.

Include family member pay in calculations for unemployment taxes and worker's compensation.

Pay overtime to family members in the same way as other employees, at 1 1/2 times base pay and after 40 hours in a work week.

If you pay for holidays or sick time or provide paid vacations for other employees, you must provide family members the same paid time off. If a family member qualifies for other benefits, such as your company health plan, you must include that family member in the group. In other words, family members who are employed by your company must be provided all the benefits of other employees.

Spouses as Employees

If your spouse is working for pay in your business, you must withhold federal income taxes and FICA taxes from pay. If you are self employed (not a corporation or a partnership), your spouse's pay does not have to be included in your unemployment tax calculations. If your business is a corporation or a partnership, you must include that spouse's pay in unemployment tax calculations.

Spouse as Co-owner

If you and your spouse have an equal say in the business, neither of you is an employee, but you may be considered as co-owners for self-employment tax purposes and a partnership for tax purposes. Some husband-wife businesses may be considered as a qualified joint venture, which allows for more simplified reporting. The husband-wife business is more complicated than it might seem, so check with your tax advisor before starting a husband-wife business or paying business taxes for such a business.

1938 Fair Labor Standards Act (FLSA) – Contains minimum wage, maximum hours, overtime pay, equal pay, record-keeping, and child labor provisions. Some workers may be exempt from FLSA if for example the worker earns more than $100,000 per year or primarily performs management-related tasks. FLSA requires employers to maintain the following records:

Employee's full name and social security number.

Address, including zip code.

Birth date, if younger than 19.

Sex and occupation.

Time and day of week when employee's workweek begins.

Hours worked each day.

Total hours worked each workweek.

Basis on which employee's wages are paid (e.g., "$9 per hour", "$440 a week").

Regular hourly pay rate.

Total daily or weekly straight-time earnings.

Total overtime earnings for the workweek.

All additions to or deductions from the employee's wages.

Total wages paid each pay period.

FLSA Violation Penalties

Civil money penalty up to $1,100 for each willful or repeated violation of minimum wage and overtime pay provisions.

Civil money penalty up to $11,000 for violation of child labor provisions.

Civil money penalty up to $50,000 for each child labor violation that causes injury or death.

Connecticut Minimum Wage Rates 1980-2010

January 1, 1980 - $3.12

January 1, 1981 - $3.37

October 1, 1987 - $3.75

October 1, 1988 - $4.25

April 1, 1991 - $4.27

October 1, 1996 - $4.77

September 1, 1997 - $5.18

January 1, 1999 - $5.65

January 1, 2000 - $6.15

January 1, 2001 - $6.40

January 1, 2002 - $6.70

January 1, 2003 - $6.90

January 1, 2004 - $7.10

January 1, 2006 - $7.40

January 1, 2007 - $7.65

January 1, 2009 - $8.00

January 1, 2010 - $8.25

Source: http://www.ctdol.state.c.us/wgwkstnd/wage-hour/exempt.htm

Job Classification: Hourly vs. Salary and Hours Worked

Hourly employees are paid based on each hour of work completed.

Exempt salaried employees are paid a set amount of money each pay period regardless of the number of hours worked.

Non-exempt salaried employees are paid 1 ½ times the regular pay rate for hours worked over 40.

Classification by Hours Worked

Full-time – There are no state or federal rules as to what constitutes full-time employment for private employers. The definition of full-time employment is determined by the employer, but customarily 40 hours are worked to be considered full-time.

Part-time – The definition of part-time employment is also determined by the employer and is generally less than 30 hours per week.

Per Diem– Per Diem employees work on a day-to-day basis and do not have a fixed work schedule. Many times pay rates are based on piecework for a job completed or employees may be paid by the day instead of an hourly wage.

Seasonal – Employees are hired and work for a company for a certain time frame. Seasonal jobs are common in agriculture, retail, and lawn care.

Hiring New Employees

Necessary paperwork

Employee Eligibility Verification (Form I-9)

Federal Income Tax Withholding (Form W-4)

Connecticut Income Tax Withholding (Form CT-W4)

Hiring legally authorized employees

The intentional hiring and retention of persons not authorized to work in the United States can result in severe consequences for individuals and businesses. Civil and criminal penalties include asset seizure, large fines, and imprisonment. The Immigration Reform and Control Act (IRCA) of 1986 requires employers to hire only persons authorized to work in the United States. All new employees must complete Form I-9 and this form must be retained by the employer in the event of an audit or inspection which is conducted through federal agencies such as the Department of Homeland Security, Department of Labor, and the Office of Special Counsel for Immigration-Related Unfair Employment Practices.

Using E-Verify, an Internet-based system, is an easy way to check the work eligibility of new and existing employees. Information from Form I-9 is entered into the system and is compared with government records for that employee. In addition, there is no fee for using E-Verify and it can help to protect a business and all stakeholders involved.

One final note: When hiring an independent contractor, Form I-9 does not have to be completed. Be careful however to only hire independent contractors that are in compliance with immigration and employment eligibility laws.

For more information on Form I-9 and E-Verify visit http://www.uscis.gov and

http://www.i-9employmentverification.com.

Civil Fines and Criminal Penalties for Form I-9 Violations

Civil Violations

First Offense

Second Offense

Third Offense

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Hiring or continuing to employ a person, or recruiting or referring for a fee, knowing that the person is not authorized to work in the United States.

$375 for each worker.

$3,200 for each worker.

$3,200 for each worker.

$6,500 for each worker.

$4,300 for each worker.

$16,000 for each worker.

Failing to comply with Form I-9 requirements.

$110 for each form.

$1,100 for each form.

$110 for each form.

$1,100 for each form.

$110 for each form.

$1,100 for each form.

Committing or participating in document fraud.

$375 for each worker.

$3,200 for each worker.

$3,200 for each worker.

$6,500 for each worker.

$3,200 for each worker.

$6,500 for each worker.

Committing document abuse.

$110 per violation.

$1,100 per violation.

$110 per violation.

$1,100 per violation.

$110 per violation.

$1,100 per violation.

Unlawful discrimination against an employment-authorized individual in hiring, firing, or recruitment or referral for a fee.

$375 per violation.

$3,200 per violation.

$3,200 per violation.

$6,500 per violation.

$4,300 per violation.

$16,000 per violation.

Asking an employee for money guaranteeing that the employee is authorized to work in the United States, also called an indemnity bond.

Pay $1,100 for each bond the employee paid to the employer.

Refund the employee the full amount of the bond. If the employee cannot be found, this refund will go to the U.S. Treasury.

Criminal Violations

First Offense

Second Offense

Third Offense

Source: http://www.uscis.govEngaging in a pattern or practice of hiring, recruiting or referring for a fee unauthorized aliens.

 

Up to $3,000 for each unauthorized alien.

Up to 6 months in prison for the entire pattern or practice.

Up to $3,000 for each unauthorized alien.

Up to 6 months in prison for the entire pattern or practice.

Up to $3,000 for each unauthorized alien.

Up to 6 months in prison for the entire pattern or practice.

Interview questions

When interviewing job applicants, employers should use caution in what questions they ask so that anti-discrimination laws are not violated. The Equal Employment Opportunity Commission (EEOC) is responsible for enforcing anti-discrimination laws.

Permissible and impermissible interview questions:

Impermissible: How old are you?

Permissible: Do you meet the minimum age requirement for employment?

Impermissible: Are you a U.S. citizen?

Permissible: Are you authorized the work in the United States?

Impermissible: What is your gender?

Permissible: None.

Impermissible: Do you have any disabilities?

Permissible: Can you perform the functions of the job with or without reasonable accommodation?

Impermissible: What is your race, color, religion, or national origin?

Permissible: These questions can only be asked if they apply to affirmative action programs under Title VII or for EEOC related studies.

Impermissible: Are you married or do you have children?

Permissible: None, unless after being hired such information is needed for tax, insurance, or Social Security purposes.

Impermissible: What is your height and weight?

Permissible: None.

Impermissible: Where you ever arrested?

Permissible: Have you ever been convicted?

Impermissible: What languages do you speak and what is your family’s ancestry?

Permissible: Can ask for foreign language skills only if it is related to the job.

Employee vs. Independent Contractor

Employers must determine whether individuals providing services for their company are employees or independent contractors. Income tax and taxes such as Social Security, Medicare, Unemployment Tax, and Workers' Compensation Insurance must be withheld by the employer if the individual is classified as an employee. In general, an employer does not have to make withholdings or pay taxes on payments made to independent contractors.

An Employee:

Performs duties dictated or controlled by others

Is given training for work to be done

Works for only one employer

An Independent Contractor:

Operates under a business name

Has his/her own employees

Maintains a separate business checking account

Advertises his/her business' services

Invoices for work completed

Has more than one client

Has own tools and sets own hours

Keeps business records

The way payments are made to an independent contractor differ from the way that wages are paid to an employee. Payment by the employer to the independent contractor for worked performed is outlined in the contract. An independent contractor does not have to be paid by the hour and week, unlike employees. If the contract is breached by the employer or independent contractor, mediation, arbitration, or litigation are options for settling the contract dispute.

When hiring an independent contractor, an employer should exercise due diligence to protect the interests of the employer, employees, customers, and the independent contractor:

Check credentials of the independent contractor.

Have independent contractor complete Form W-9 which provides a taxpayer identification number.

Seek proof of insurance and necessary business licenses.

Prepare a valid written contract between employer and independent contractor.

Complete Form 1099-MISC to report payments to the independent contractor that total $600 or more during the year.

Equal Employment Opportunity Laws

The Equal Employment Opportunity Commission (EEOC) requires that the following federal laws be observed by employers that have at least 15 employees. However, it is highly recommended that all employers regardless of size follow EEOC guidelines to ensure fair employment practices and to protect against possible lawsuits or punitive action.

Equal Pay Act of 1963 – Requires equal pay for equal work regardless of sex.

Title VII of the 1964 Civil Rights Act – An employer cannot discriminate on the basis of race, color, religion, sex, or national origin.

Age Discrimination in Employment Act of 1967 (ADEA) – Prohibits discrimination against employees or applicants for employment who are age 40 and older.

Pregnancy Discrimination Act – Prohibits using pregnancy, childbirth, and related medical conditions for discrimination in hiring, promotion, discharge, or any other term of employment.

Americans with Disabilities Act of 1990 (ADA) – Requires employers to make reasonable accommodations for disabled employees and prohibits discrimination against disabled persons.

Genetic Information Nondiscrimination Act of 2008 (GINA) – Makes it illegal to discriminate against employees or applicants because of genetic information.

Other Important Employment Laws

Consumer Credit Protection Act

The Employee Polygraph Protection Act (EPPA)

The Occupational Safety and Health (OSH) Act

Uniformed Services Employment and Reemployment Rights Act (USERRA)

Whistleblower Protection Provisions

Workplace Posters

All employers are required under federal and state law to display official employment law posters in the workplace. The posters must be displayed in a conspicuous area for all employees to see, but this can be a challenge when employees work in remote locations. Scaled-down versions of workplace posters may be placed inside a work van or truck, but this is not always practical. Posters must be placed in the location where employees report to each day (e.g., main office or worksite building). Federal and state employment law posters are available from the U.S. Department of Labor and the Connecticut Department of Labor.

The nature of the business and number of employees determine the types of posters that must be displayed, but all Connecticut businesses regardless of size or industry must at a minimum display the following posters:

Mandatory Posters for All Connecticut Employers:http://www.yourhroption.com/store/combinationposters/connecticut/files/7866_Connecticut_2011.png

State Mandated Posters

Electronic Monitoring

Unemployment Compensation

Workers' Compensation

Minimum Wage

Connecticut OSHA (only required to be posted by state and local government agencies. Private employers are under the jurisdiction of federal OSHA).

Sexual Harassment

Discrimination Notice

Managed Care

Federal Mandated Posters

FLSA - Federal Minimum Wage

Employee Polygraph Protection Act

OSHA - Job Safety and Health Protection

USERRA - Uniformed Services Employment and Reemployment Rights Act

Workplace Safety

Employers have the responsibility to provide a safe workplace.

Employers must provide their employees with a workplace that does not have serious hazards and follow all relevant OSHA safety and health standards.

The Occupational Safety & Health Administration (OSHA) requires recordkeeping of workplace injuries and illnesses for employers with over 10 employees. However, all employers regardless of size or industry must report a work-related death of any employee or hospitalizations of three or more employees. OSHA must be notified within eight hours if such incidents occur.

Employers must also:

Inform employees about hazards through training, labels, alarms, color-coded systems, chemical information sheets and other methods.

Keep accurate records of work-related injuries and illnesses.

Perform tests in the workplace, such as air sampling required by some OSHA standards.

Provide hearing exams or other medical tests required by OSHA standards.

Post OSHA citations, injury and illness data, and the OSHA poster in the workplace where workers will see them. When employees are engaged in activities that are physically dispersed, such as construction, the OSHA poster must be posted at the location to which employees report each day.

Not discriminate or retaliate against a worker for using their rights under the law.

Break and Meal Period

Connecticut state law does not require an employer to provide a break. However, state law does require the employer to provide a meal period of 30 minutes (paid or unpaid) if the employee works more than 7½ consecutive hours in a shift.

Employer is exempt from this requirement if at least one of the following apply:

Complying with this requirement would endanger public safety.

The duties of the position can only be performed by one employee.

The employer employs less than 5 employees on that shift at that one business location (this only applies to that particular shift).

The employer's operation requires that employees be available to respond to urgent conditions, and that the employees are compensated for the meal period.

Employee’s Use of Own Vehicle for Company Business

Employees may use their own vehicles at times to conduct work-related duties and while this benefits the employer with cost savings, it can also be a potential problem, especially in regards to liability. It is vital that employers have adequate insurance to protect against civil or criminal penalties and to make sure the employee’s vehicle is insured as well.

The other important issue for employees using their own vehicle is mileage reimbursement. There is no federal or state law mandating mileage reimbursement for using one’s own vehicle for company business, but it is recommended that an employer provide reimbursement.

Insurance Coverage

Obtain license, registration, and insurance information from employee.

Employer should have a commercial auto insurance policy to protect against any liability and property damage claims that may not be covered under the employee’s own insurance policy.

A driving record report can be obtained from the Connecticut Department of Motor Vehicles.

Mileage Reimbursement

2013 standard mileage rate set by the IRS is 56.5 cents per mile.

Employer can reimburse for all or part of the business miles driven, but has no legal obligation to do so.

Employee can deduct non-reimbursed business mileage when filing tax return.

Employee Benefits

While employee benefits are optional, it makes sense to offer at least a few benefits to employees. Providing benefits to employees can attract and retain talented workers and in turn this will reduce the costs associated with employee turnover and retraining.

Key employee benefits:

Vacation (paid or unpaid)

Holiday time off (paid or unpaid)

Health insurance (required for employers with 50 or more employees)

Paid sick leave (required for employers with 50 or more employees)

Severance pay

Bonus and incentive plan

401 (k) or similar retirement plan

Work-life benefits (e.g., flexible work schedule)

Company discounts

Percentage of employees and employers and what factors

they see as most important for maintaining employee loyalty

Source: 10th Annual MetLife Study of Employee Benefits Trends. Survey based on interviews with 1,519 employers with at least two employees and 1,412 interviews with full-time employees age 21 and over. Retrieved from https://www.metlife.com/assets/institutional/services/insights-and-tools/ebts/ml-10-Annual-EBTS.pdf

http://westernstatesinsurance.net/wp-content/uploads/2012/08/s5_cd5c5adf6750d791211cf86bb37e7f46.jpg

Disclaimer:

The information in this presentation is for informational purposes only and may not necessarily apply to you or your company’s situation. The authors of this document are not liable for the use or misuse of the information provided. Although a full effort has been made to present only accurate information, it cannot be guaranteed that all information is correct or current. For complete and accurate information regarding this topic please contact the appropriate local, state, or federal agencies for further assistance.

Small Business Resources

Connecticut Department of Labor

200 Folly Brook Boulevard

Wethersfield, CT 06109

Phone: (860) 263-6000

Email: [email protected]

Website: http://www.ctdol.state.ct.us/

Connecticut Department of Labor, Division of Wage and Workplace Standards

200 Folly Brook Boulevard

Wethersfield, CT 06109

Phone: (860) 263-6000

Email: [email protected]

Website: http://www.ctdol.state.ct.us/wgwkstnd/wgemenu.htm

Internal Revenue Service

Phone: 1-800-829-4933

Email: See Website

Website: http://www.irs.gov/

U.S. Citizenship and Immigration Services

Phone: 1-800-375-5283

Email: See Website

Website: http://www.uscis.gov/portal/site/uscis

U.S. Department of Labor

200 Constitution Ave., NW

Washington, DC 20210

Phone: 1-866-487-2365

Website: http://www.dol.gov/

U.S. Department of Labor

Occupational Safety & Health Administration

200 Constitution Avenue

Washington, D.C. 20210

Phone: 1-800-321-6742

Email: See Website

Website: http://www.osha.gov/

U.S. Department of Labor

FirstStep Poster Advisor

Website: http://www.dol.gov/elaws/posters.htm

U.S. Equal Employment Opportunity Commission

Phone: See Website

Email: See Website

Website: http://www.eeoc.gov/

U.S. Small Business Administration

409 3rd St, SW

Washington DC 20416

Phone: 800-827-5722

Email:[email protected]

Website: http://www.sba.gov/

Sample OnlyReferences

http://biztaxlaw.about.com/od/familybiz/a/Hiring-Family-And-Employment-Taxes.htm

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Self-Employed-Individuals-Tax-Center

http://www.osha.gov/workers.html

http://www.ctdol.state.ct.us/wgwkstnd/MinWageGuide/ComplianceAsst.htm#travel

http://www.dol.gov/elaws/FirstStep/

http://www.dol.gov/compliance/topics/posters.htm

http://www1.eeoc.gov/employers/coverage_private.cfm

http://www.osha.gov/

http://www.sba.gov/

http://www.dol.gov/whd/regs/compliance/whdfs21.pdf

http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Independent-Contractor-%28Self-Employed%29-or-Employee%3F

http://www.ctdol.state.ct.us/wgwkstnd/laws-regs/adminregs.htm#31-60-11

http://biztaxlaw.about.com/od/independentcontractors/tp/Hiring-And-Paying-An-Independent-Contractor.htm

http://www.howtostartanllc.com/compliance/workplace-compliance-posters/connecticut-workplace-compliance-posters

http://www.ehow.com/info_8000902_employer-reimburse-mileage.html

http://www.irs.gov/uac/2013-Standard-Mileage-Rates-Up-1-Cent-per-Mile-for-Business,-Medical-and-Moving

http://www.ehow.com/facts_5714275_job-classification_-salary-vs_-hourly.html

http://www.i-9employmentverification.com/

http://www.uscis.gov/portal/site/uscis

https://www.metlife.com/assets/institutional/services/insights-and-tools/ebts/ml-10-Annual-EBTS.pdf

Dessler, G. (2012). Fundamentals of human resource management. (Second ed.). Upper Saddle River, New Jersey: Prentice Hall.