Federal Insurance Contributions Act (FICA) taxes are the taxes on wages that fund Social Security and Medicare. The Social Security taxes and Medicare taxes are separate and operate differently. Social Security taxes are 12.4% of an employee’...
employment
FMLA
The Family and Medical Leave Act (FMLA) requires employers to give 12 weeks paid leave to covered employees having a child or due to a severe medical condition of the employee or a family member. Employees do not get paid, but they must be...
free appropriate public education
Free appropriate public education (FAPE) is a requirement of the Individuals with Disabilities Education Act, which guarantees special education rights for children with disabilities. According to Understood, disabilities can include both...
free rider
Free rider is a description of people, entities, or provisions that benefit from the actions of another entity without contributing. Free rider concepts arise frequently in law and politics. For example, in labor law, non-union employees who...
freelancer
A freelancer is not an employee for any organization and is essentially an independent contractor who gets paid on a per-job basis. Unlike an employee, a freelancer has the freedom to complete different jobs simultaneously given there is no...
fringe benefit
Fringe benefits are various non-wage employee benefits that are in addition to normal wages. Some fringe benefits are exempt from tax, provided certain conditions are satisfied. Section 132 of the Internal Revenue Code lists all the fringe...
frolic and detour
Frolic and Detour is a phrase describing actions taken by an employee that fall in varying degrees outside of the scope of employment. Generally, a “detour” constitutes a minor departure from an employee’s duties but is still considered...
front pay
Front pay is money awarded for lost compensation that usually occurs in employment discrimination or anti-retaliation cases. It is measured from the date of the trial onward until the court comes to a decision. The ultimate objective is to...
gender identity
Gender identity is a person’s self-identified gender, which may or may not correspond with their "sex assigned at birth." Gender identity is how a person experiences and expresses their gender. The Yogyakarta Principles,...
Genetic Information Nondiscrimination Act (GINA)
The Genetic Information Nondiscrimination Act of 2008 (“GINA”) protects individuals from genetic discrimination in matter of employment and health insurance. As genetic science began to advance rapidly in the 1990s, many began to worry that...