The US Department of Labor finalized new overtime rules on April 23, 2024. The FTC published new rules on noncompete agreements on April 23, 2024. The Department of Labor finalized new rules on independent contractors on March 11, 2024. In 2025 the DOL announced it would not enforce the new independent contractor rules. The Department of Labor published new proposed rules on February 26, 2026. The courts ruled the new overtime rules were unconstitutional and the Department of Labor reenacted the old rules. Are you familiar with the new rules? Are you familiar with the rules that were overturned? Do you have any questions about implementing the rules? Businesses are also having audit issues with the way workers are categorized. Do you know all the IRS and new Department of Labor rules for how to categorize an employee? This course will review the IRS and Department of Labor rules for categorizing workers and ensuring they are paid properly.
Publication Date: July 2026
Designed For
This course would be appropriate for CFOs, CEOs, business owners, business managers, internal auditors, human resource employees, human resource managers, external auditors, corporate accountants, government accountants, CPAs, CMA, CIAs and other individuals involved in the payroll process.
Topics Covered
- New US Department of Labor overtime rules on April 23, 2024
- New FTC noncompete agreements rule on April 23, 2024
- New DOL independent contractors on March 11, 2024
- DOL 2025 statement on nonenforcement of independent contractor rules
- New overtime rules as of June 2026
- Categorizing Workers
- Minimum Wage and Overtime
- OBBA tax updates
Learning Objectives
- Explain how to categorize workers
- Explain the rules for providing overtime
- Explain the new laws and rules for 2024, 2025 & 2026
- Recognize the IRS requirements for paying workers
- Recognize the DOL requirements for paying workers
Level
Update
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
Basic understanding of payroll processes
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.