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Paying Interns – Primary Beneficiary Test

Review the Department of Labor's (DOL) Primary Beneficiary Test for assessing if you must pay your interns.

Are Wellness Program Incentives Taxable?

With wellness programs on the rise, there is plenty of opportunity for employees to receive various incentives – from t-shirts and event tickets to gift cards and cash.  As employers consider wellness program design and how to incentivize employees (if at all), they should keep in mind that many wellness program incentives are not excluded from income tax.