Chapter 2 – Government Agencies that Imp

Chapter 2 : 

Chapter 2 Government Agencies that Impact the Hospitality Industry

Internal Revenue Service (IRS) : 

Internal Revenue Service (IRS) File Quarterly IT Returns and payments on profits File Income & Tax Statement (W-3) before the last day of February Withhold IT from wages of employees Form 8027 (Employee income earned as tips) (Feb 28Th) Record value of meals charged to employees (if part of income) Record payments to independent contractors and file particular forms Give W-2 to employees

Tip Reporting Alternative Commitment (TRAC) : 

Tip Reporting Alternative Commitment (TRAC) Under TRAC, restaurant agrees to assume greater responsibility for getting employees to report their tips. In return, the IRS agrees that it will not bill the restaurant for taxes on allegedly unreported tips unless it has first examined employees

Typical Restaurant-worker-injury cases (BLS) : 

Typical Restaurant-worker-injury cases (BLS) 34% - Slips and falls 15% - exposure to harmful substances or environment 10% - Overexertion in lifting Floors, walkways and ground surfaces were associated with 28 percent of restaurant injuries in 1994 An overwhelming number of above injuries occur in one place the kitchen.

Occupational Safety and Health Administration (OSHA) : 

Occupational Safety and Health Administration (OSHA) OSHA writes and enforces the federal rules specific to workplace-safety rules Fines and penalties for violations can be significant. States also play a role: A number of states set standards at least equal to OSHA's — in some cases, more stringent

Training & Communication Materials : 

Training & Communication Materials

Handling OSHA Complaints (NRA Guidelines) : 

Handling OSHA Complaints (NRA Guidelines) If complaint is registered against your facility, OSHA may be required to investigate. Hospitality establishments should be prepared for an OSHA inspection or enquiry Understanding the OSHA regulations that govern facility have written policy procedures for those regulations knowledge of how an OSHA inspection works may help you avoid costly misunderstandings.

OSHA and Hazard Communication : 

OSHA and Hazard Communication OSHA responsible for the Hazard Communication Standard Ensures that hazards of all chemicals prior to usage are understood and that information concerning their hazards is transmitted to employers and employees. Transmittal of information is to be accomplished by means of comprehensive hazard communication programs, includes container labeling and other forms of warning, material safety data sheets and employee training. Also called Material Safety Data Sheets (MSDS)

Environmental Protection Agency (EPA) : 

Environmental Protection Agency (EPA) Regulation of Pesticides ,water and air Safe Drinking Water Act of 1974 Integrated Waste Management Trash disposal (typically local and state controlled

Food and Drug Administration (FDA) : 

Food and Drug Administration (FDA) Regulates implementation of the model food code. Food safety and security regulations Food labeling (more detail in Chap 12)

Equal Employment Opportunity Commission (EEOC) : 

Equal Employment Opportunity Commission (EEOC) Established by the Civil Rights Act of 1964 Enforces laws against discrimination in employment

Bureau of Alcohol, Tobacco, and Firearms (ATF) : 

Bureau of Alcohol, Tobacco, and Firearms (ATF) Responsible for enforcing all federal laws and regulations governing the manufacture and sale of alcohol, tobacco, firearms, and explosives and for investigating incidents of arson.

Department of Labor (DOL) : 

Department of Labor (DOL) Wage and Hours (Fair Labor Standards Act-FLSA) Pensions and Welfare Benefits (Employment Retirement Income Security Act –ERISA) Plant Closings and Layoffs (Worker Adjustment and Retraining Notifications Ct – WARN) Employee Polygraph Protection Act Family and Medical Leave Act

State Regulatory and Administrative Agencies : 

State Regulatory and Administrative Agencies Employment Security Agency Alcohol Beverage Commission (ABC) Treasury Department/Controller Attorney General Public Health Department Transportation

Local Regulatory and Administrative Agencies : 

Local Regulatory and Administrative Agencies Health and Sanitation Building and Zoning Courts and Garnishment Historical Preservation Fire Department Law Enforcement Tax Assessor/Collector