
Farmworkers and Overtime: Who's Exempt, Who's Not, and the State Rules Growers Miss
Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.
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Employee compensation, payroll, executive pay, and related tax compliance

Federal law exempts farmworkers from overtime, but eight states now require time-and-a-half — and piece-rate math plus youth rules still apply.

California pays 1.5x past 8 hours and double time past 12; Alaska adds daily overtime and Nevada ties it to wages, so the federal 40-hour rule is not enough.

Signing bonuses are IRS supplemental wages: withhold 22%, apply FICA in full, and sign the clawback before you pay — same-year repayments unwind cleanly.

Figma Q2 2026 revenue rose 48% to $370.1M, but $147.6M of post-IPO stock comp turned a $42.6M non-GAAP profit into a $112.2M GAAP loss.

The IRS allows a flat 22% withholding on separately paid bonuses, but FICA adds 7.65% and cash gifts are always wages. Gross-up math and a year-end checklist.

California, New York, and Illinois each mandate a weekly day of rest — measured three different ways, with per-employee penalties for every week you miss.

The IRS lets employers withhold a flat 22% on bonuses up to $1M and 37% above it. That's withholding, not your tax rate; the gap settles when you file.

A rabbi trust defers tax but leaves the employee behind your creditors in bankruptcy; a secular trust is IRS-taxed at funding. Pick by who bears credit risk.

Florida's minimum wage hits $15.00 ($11.98 tipped) on September 30, 2026. Update payroll rates, tip notices, and posters before the midweek changeover.

Under federal FLSA rules, exempt employees are owed full salary for any holiday-shutdown week they work at all; require PTO use instead of docking pay.

A draw against commission is an advance settled against later commissions. Once paid it is wages under the FLSA, so never claw it back from a final paycheck.

Singapore's Local Qualifying Salary rose from S$1,600 to S$1,800 on 1 July 2026 — full-time locals below the line now count as half a head (or zero below S$900) toward Work Permit and S Pass quotas, CPF filings drive the weekly headcount refresh, and 30% PWCS co-funding offsets qualifying raises.