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Last Week in Payroll: Summertime Tax Tips

ThomsonReuters

Department of Labor applies a “ primary beneficiary test ” to determine if an intern for a “for-profit” employer is an employee for Fair Labor Standards Act (FLSA) purposes. Under the Act, all non-retail, non-food service, or non-car rental employees must be paid at least $13.50 Prior to that there were six factors.

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