employee handbook - hbl cpas...2016/11/29 · hbl will comply with all applicable laws and...
TRANSCRIPT
Employee Handbook
5/21/2016
HBL CPAs, P.C.
Employee Handbook
Table of Contents
No. Policy Effective Date:
Revision Date:
Page
INTRODUCTION Employee Welcome Message 9/6/2016 Organization Description 9/6/2016 Introductory Statement 9/6/2016 Client Relations 9/6/2016 EMPLOYMENT 101 Nature of Employment 9/6/2016 1
102 Employee Relations 9/6/2016 2
103 Equal Employment Opportunity 9/6/2016 3
104 Business Ethics and Conduct 9/6/2016 4
105 Hiring of Relatives 9/6/2016 5
107 Immigration Law Compliance 9/6/2016 6
108 Confidentiality and Conflicts of Interest 9/6/2016 7
110 Outside Employment 9/6/2016 9
114 Disability Accommodation 9/6/2016 10
EMPLOYMENT STATUS & RECORDS 201 Employment Categories 9/6/2016 11
202 Access to Personnel Files 9/6/2016 12
203 Employment Reference Checks 9/6/2016 13
204 Personnel Data Changes 9/6/2016 14
205 Introductory Period 9/6/2016 15
208 Employment Résumés 9/6/2016 16
209 Performance Evaluation 9/6/2016 17
210 Job Descriptions 9/6/2016 18
212 Salary Administration 9/6/2016 20
216 Social Security Number Privacy 9/6/2016 21
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217 Accident Reports 9/6/2016 23
290 Exit Interviews 9/6/2016 24
EMPLOYEE BENEFIT PROGRAMS 301 Employee Benefits 9/6/2016 25
305 Holidays 9/6/2016 10/4/2016 26 306 Workers' Compensation Insurance 9/6/2016 27
309 Bereavement Leave 9/6/2016 28
311 Jury Duty 9/6/2016 29
313 Benefits Continuation (COBRA) 9/6/2016 30
314 Educational Assistance 9/6/2016 11/29/2016 31 315 Paid Time Off (PTO) 9/6/2016 32
316 Health Insurance 9/6/2016 34
317 Life Insurance 9/6/2016 35
319 Long-Term Disability 9/6/2016 36
320 401(k) Savings Plan 9/6/2016 37
321 CPE Courses and Training 9/6/2016 38
327 Section 125 Cafeteria Plan 9/6/2016 39
335 Partner-Designated Time Off 9/6/2016 40
TIMEKEEPING/PAYROLL 401 Timekeeping 9/6/2016 41
403 Paydays 9/6/2016 42
405 Employment Termination 9/6/2016 43
408 Pay Advances 9/6/2016 45
409 Administrative Pay Corrections 9/6/2016 46
410 Pay Deductions and Setoffs 9/6/2016 47
WORK CONDITIONS & HOURS 501 Safety 9/6/2016 48
502 Work Schedules 9/6/2016 49
503 Flextime 9/6/2016 50
504 Use of Phone and Mail Systems 9/6/2016 52
505 Smoking 9/6/2016 53
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506 Rest and Meal Periods 9/6/2016 54
507 Overtime 9/6/2016 55
508 Use of Equipment and Personal Vehicles 9/6/2016 56
509 Part-day and Full-day Absences 9/6/2016 57
512 Business Travel Expenses 9/6/2016 58
513 Travel Time 9/6/2016 59
516 Computer and Email Usage 9/6/2016 60
517 Internet Usage 9/6/2016 61
518 Workplace Monitoring 9/6/2016 63
519 Social Media Policy 9/6/2016 64
520 Telecommuting 9/6/2016 67
522 Workplace Violence Prevention 9/6/2016 11/29/2016 68 526 Cell Phone Usage 9/6/2016 69
LEAVES OF ABSENCE 603 Personal Leave 9/6/2016 70
605 Military Leave 9/6/2016 71
607 Pregnancy-Related Absences 9/6/2016 72
615 Court Appearance Leave 9/6/2016 73
EMPLOYEE CONDUCT & DISCIPLINARY ACTION 701 Employee Conduct and Work Rules 9/6/2016 74
703 Sexual and Other Unlawful Harassment 9/6/2016 76
704 Attendance and Punctuality 9/6/2016 78
705 Personal Appearance 9/6/2016 79
716 Discipline 9/6/2016 80
718 Problem Resolution 9/6/2016 81
720 Casual Days 9/6/2016 83
722 Workplace Etiquette 9/6/2016 85
MISCELLANEOUS 800 Life-Threatening Illnesses in the Workplace 9/6/2016 86
802 Recycling & Shredding 9/6/2016 87
803 Serving as a Trustee, Executor or Receiver 9/6/2016 89
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810 Recruiting Referral Fees 11/29/2016 90
899 Employee Acknowledgement Form 9/6/2016 91
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Welcome new employee!
On behalf of your colleagues, we welcome you to HBL and wish you every success here.
We believe that each employee contributes directly to HBL's growth and success, and we hope you will take pride in being a member of our team.
This handbook was developed to describe some of the expectations of our employees and to outline the policies, programs and benefits available to eligible employees. Employees should familiarize themselves with the contents of the employee handbook as soon as possible, for it will answer many questions about employment with HBL.
We hope that your experience here will be challenging, enjoyable, and rewarding. Again, welcome!
HBL CPAs, P.C.
Employee Handbook
Organization Description HBL's purpose is to combine the expertise of its professionals to offer a full-service accounting firm capable of providing personalized service to each client. The Firm is a member of CPAmerica International, Inc., a national association of leading local CPA firms and, through CPAmerica, affiliated with Crowe Horwath International, a world-wide association.
The Firm's objectives are to:
Provide high quality accounting, auditing, tax, and management consulting services to growth-oriented companies in our geographic area and, as technology and mobility allow, across the nation.
Help each client reach its maximum potential through sound and efficient accounting, financial, tax and management advice.
Offer close, personalized service on a timely basis.
Be actively involved in professional, business, community, and civic affairs.
Definitions:
CEO = Chief Executive Officer/Managing Partner
COO = Chief Operating Officer/Co-managing Partner
DOO = Director of Operations
Management = Any individual with the title of "Officer, Manager, Partner, CEO or COO"
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Introductory Statement This handbook is designed to acquaint you with HBL and provide you with information about working conditions, employee benefits, and some of the policies affecting your employment. You should read, understand, and comply with all provisions of the handbook. It describes many of your responsibilities as an employee and outlines the programs developed by HBL to benefit employees. One of our objectives is to provide a work environment that is conducive to both personal and professional growth.
No employee handbook can anticipate every circumstance or question about policy. As HBL continues to grow, the need may arise and HBL reserves the right to revise, supplement, or rescind any policies or portion of the handbook from time to time as it deems appropriate, in its sole and absolute discretion. The only exception to any changes is our employment-at-will policy permitting you or HBL to end our relationship for any reason at any time. Employees will be notified of changes to the handbook as they occur. This handbook is for information only and is not a contract, nor an offer of employment for any definite term. All employment is at will unless modified by a written contract.
Each employee is responsible and accountable for day-to-day application of the contents. Clarification or specific interpretation of any policy is to be made by the Chief Executive Officer (CEO) and/or Chief Operating Officer (COO).
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Client Relations Our clients are very important to us. Every employee represents HBL to clients and the public. Our clients judge all of us by how we treat them. One of our highest priorities at HBL is to help any client or potential client. Nothing is more important than being courteous, friendly, prompt, and helpful to clients.
Your contacts with the public, your telephone manners, and any communications you send to clients reflect not just on you but also on the professionalism of HBL. Good client relations builds greater client loyalty and increased success for us all.
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101 Nature of Employment Effective Date: 9/6/2016
Revision Date:
Employment with HBL is voluntarily entered into, and the employee is free to resign at will at any time, with or without cause. Similarly, HBL may terminate the employment relationship at will at any time, with or without notice or cause, so long as there is no violation of applicable federal or state law.
Policies set forth in this handbook are not intended to create a contract, nor are they to be construed to constitute contractual obligations of any kind or a contract of employment between HBL and any of its employees. The provisions of the handbook have been developed at the discretion of management and, except for its policy of employment-at-will, may be amended or canceled at any time, at HBL's sole discretion.
These provisions supersede all existing policies and practices and may not be amended or added to without the express written approval of the CEO.
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102 Employee Relations Effective Date: 9/6/2016
Revision Date:
HBL believes that the work conditions, wages, and benefits it offers to its employees are competitive with those offered by other employers in this area and in this industry. If employees have concerns about work conditions or compensation, they are strongly encouraged to voice these concerns openly and directly to their department managers.
Our experience has shown that when employees deal openly and directly with department managers, the work environment can be excellent, communications can be clear, and attitudes can be positive. We believe that HBL amply demonstrates its commitment to employees by responding effectively to employee concerns.
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103 Equal Employment Opportunity Effective Date: 9/6/2016
Revision Date:
In order to provide equal employment and advancement opportunities to all individuals, employment decisions at HBL will be based on merit, qualifications, and abilities. HBL does not discriminate in employment opportunities or practices on the basis of race, color, religion, sex, national origin, age, disability, or any other characteristic protected by law.
HBL will make reasonable accommodations for qualified individuals with known disabilities unless doing so would result in an undue hardship. This policy governs all aspects of employment, including selection, job assignment, compensation, discipline, termination, and access to benefits and training.
Any employees with questions or concerns about any type of discrimination in the workplace are encouraged to bring these issues to the attention of their department manager or CEO/COO if the department manager is the issue. Employees can raise concerns and make reports without fear of reprisal. Anyone found to be engaging in any type of unlawful discrimination will be subject to disciplinary action, up to and including termination of employment.
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104 Business Ethics and Conduct Effective Date: 9/6/2016
Revision Date:
The successful business operation and reputation of HBL is built upon the principles of fair dealing and ethical conduct of our employees. Our reputation for integrity and excellence requires careful observance of the spirit and letter of all applicable laws and regulations, as well as a scrupulous regard for the highest standards of conduct and personal integrity.
The continued success of HBL is dependent upon our clients' trust and we are dedicated to preserving that trust. Employees owe a duty to HBL, its clients, and shareholders to act in a way that will merit the continued trust and confidence of the public.
HBL will comply with all applicable laws and regulations and expects its directors, officers, and employees to conduct business in accordance with the letter, spirit, and intent of all relevant laws and to refrain from any illegal, dishonest, or unethical conduct.
All employees of HBL will maintain compliance with the AICPA Code of Professional Conduct.
In general, the use of good judgment, based on high ethical principles, will guide you with respect to lines of acceptable conduct. If a situation arises where it is difficult to determine the proper course of action, the matter should be discussed openly with your department manager and, if necessary, with the CEO for advice and consultation.
Compliance with this policy of business ethics and conduct is the responsibility of every HBL employee. Disregarding or failing to comply with this standard of business ethics and conduct could lead to disciplinary action, up to and including possible termination of employment.
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105 Hiring of Relatives Effective Date: 9/6/2016
Revision Date:
The employment of relatives in the same area of an organization may cause serious conflicts and problems with favoritism and employee morale. In addition to claims of partiality in treatment at work, personal conflicts from outside the work environment can be carried over into day-to-day working relationships.
For purposes of this policy, a relative is any person who is related by blood or marriage, or whose relationship with the employee is similar to that of persons who are related by blood or marriage. This policy applies to all employees without regard to the gender or sexual orientation of the individuals involved.
Although HBL has no prohibition against employing relatives of current employees, we are committed to monitoring situations in which such relationships exist in the same area. In case of actual or potential problems, HBL will take prompt action. This can include reassignment or, if necessary, termination of employment for one or both of the individuals involved.
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107 Immigration Law Compliance Effective Date: 9/6/2016
Revision Date:
HBL is committed to employing only United States citizens and undocumented immigrants who are authorized to work in the United States. HBL does not unlawfully discriminate on the basis of citizenship or national origin.
In compliance with the Immigration Reform and Control Act of 1986, each new employee, as a condition of employment, must complete the Employment Eligibility Verification Form I-9 and present documentation establishing identity and employment eligibility within three working days of their first day of employment at HBL. Former employees who are rehired must also complete the form if they have not completed an I-9 with HBL within the past three years, or if their previous I-9 is no longer retained or valid.
Sufficient documentation typically includes a valid driver's license, Social Security card and/or Green Card, if the Employee is from a foreign country.
HBL, as required by The Legal Arizona Workers Act, is required to use the "E-Verify" system to verify the employment authorization of all new employees hired in Arizona after December 31, 2007.
Employees with questions or seeking more information on immigration law issues are encouraged to contact the Firm Administrator. Employees may raise questions or complaints about immigration law compliance without fear of reprisal.
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108 Confidentiality and Conflicts of Interest Effective Date: 9/6/2016
Revision Date:
This policy establishes only the framework within which HBL wishes the business to operate. The purpose of these guidelines is to provide general direction so that employees can seek further clarification on issues related to the subject of acceptable standards of operation. Contact the CEO for more information or questions about confidentiality and conflicts of interest.
Confidentiality
The rule of thumb to remember is that all information gathered by, retained or generated by the Company is confidential. There shall be no disclosure of any confidential information or trade secrets to anyone outside the Company without the appropriate authorization. Confidential information may include internal reports, policies, procedures and other internal business-related communications. Trade secrets may include information regarding the development of systems, processes, products, design, instrument, formulas and technology. In addition, always respect financial disclosure laws and third party intellectual property.
It is an employee’s duty and responsibility to safeguard all confidential information. This includes the dissemination of information by any available means, including but not limited to telephone, fax and email.
When any inquiry is made regarding an employee or any former employee, the inquiry must be forwarded to their department manager without comment from the employee. When any inquiry is made regarding any client, the inquiry must be forwarded to their department manager.
Confidential information shall be disclosed and/or discussed only on a “need to know” basis. Conversation of a confidential nature must never be held within earshot of the public or clients.
Additional detailed guidance and examples are available in Section 1.700, Confidential Information, of the AICPA Code of Professional Conduct.
The protection of confidential client financial information is vital to the interests and the success of HBL. Employees who improperly use or disclose confidential client business information will be subject to disciplinary action, up to and including termination of employment and legal action, even if they do not actually benefit from the disclosed information.
Conflicts of Interest
The Company is judged by the collective and individual performance of its officers and employees. The Company has a particular interest in preserving its reputation and the reputation of its employees for the utmost honesty and integrity. Thus, the Company holds itself and its employees to the highest standards of lawful and ethical conduct.
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Employees have an obligation to conduct business within guidelines that prohibit actual or potential conflicts of interest. Therefore, employees must be very careful that their relationship with clients, vendors, or others do not subject oneself or the Company to question or undue criticism. Employees must refrain from engaging in any activity that could be in conflict with their status as a Company employee. This includes the use of an employee’s position with the Company for personal profit, advantage or entering into transactions or relationships where it may appear that an employee has a conflict of interest, are improperly benefiting from an affiliation with the Company, or are violating laws governing fiduciary relationships. Good judgment and common sense are to supplement these provisions to avoid even the appearance of impropriety. To the extent there is a conflict or ambiguity between permissive conduct and that which is not permitted, the latter shall have precedence. Remember, the appearance of a conflict is the same as a conflict to many people.
If an employee has questions regarding the propriety of a transaction or activity, they should seek guidance from their department manager and the CEO. Detailed guidance and examples are available in Section 1.110, Conflicts of Interest, of the AICPA Code of Professional Conduct. Where deemed necessary, employees should seek written approval.
This policy is intended to alert employees to the need for discretion at all times and is not intended to inhibit normal business communications. In addition, nothing in this policy is intended to infringe upon employee rights under Section Seven (7) of the National Labor Relations Act (NLRA).
You will be asked about any potential conflicts of interest upon hire. Thereafter, new clients are disclosed to you by way of email from the Firm Administrator. It is your responsibility to contact the CEO immediately if a conflict of interest may exist.
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110 Outside Employment Effective Date: 9/6/2016
Revision Date:
Employees may hold outside jobs as long as they meet the performance standards of their job with HBL. All employees will be judged by the same performance standards and will be subject to HBL's scheduling demands, regardless of any existing outside work requirements.
If HBL determines that an employee's outside work interferes with performance or the ability to meet the requirements of HBL as they are modified from time to time, the employee may be asked to terminate the outside employment if he or she wishes to remain with HBL.
Outside employment that constitutes a conflict of interest is prohibited. Employees may not receive any income or material gain from individuals outside HBL for materials produced or services rendered while performing their jobs.
Unless specifically approved, employees will not engage in outside employment that:
1. Requires personal attention or work during scheduled work hours at HBL CPAs, P.C.;
2. Involves, in any way, use of information from the Company’s records or concerning the Company’s clients;
3. Competes with the Company directly or indirectly;
4. Involves the use of the Company’s equipment, supplies or facilities;
5. Could result in criticism or have an adverse effect on the company;
6. Could create any other circumstances which, in the Company Management's opinion, creates a conflict or does not serve the interest of the Company.
Employees must obtain the written approval of the COO prior to accepting secondary employment.
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114 Disability Accommodation Effective Date: 9/6/2016
Revision Date:
The Company is committed to complying with all applicable provisions of the Americans with Disabilities Act (ADA). It is the Company’s policy not to discriminate against any qualified employee or applicant with regard to any terms or conditions of employment because of such individual's disability or perceived disability so long as the employee can perform the essential functions of the job, with or without a reasonable accommodation. Consistent with this policy of nondiscrimination, the Company will provide reasonable accommodations to a qualified individual with a disability, as defined by the ADA, who has made the Company aware of his/her disability, provided that such accommodation does not constitute an undue hardship on the Company. Limitations lasting less than six months are not always considered disabilities. Diseases in remission, that if and when active could cause an impairment of a major life function will be considered disabilities and subject to the reasonable accommodation process.
Employees with a disability who believe they need a reasonable accommodation to perform the essential functions of their job should contact their department manager. Their department manager must then promptly report this information to the CEO or COO. Employees also have the option to file a request directly with the CEO or COO. Promptly after receipt of an accommodation request, the CEO or COO and the employee’s department manager will meet with the employee to discuss and identify the precise limitations resulting from the disability and the potential accommodation that the Company might make to help overcome those limitations. This will be an interactive process and will take into consideration any mitigating measures the employee is using (i.e. using insulin, prosthetics, etc).
The Company will determine the feasibility of the requested accommodation considering various factors, including, but not limited to the nature and cost of the accommodation, the availability of tax credits and deductions, outside funding, the Company’s overall financial resources and organization, and the accommodation's impact on the operation of the Company, including its impact on the ability of other employees to perform their duties and on the Company’s ability to conduct business. The ADA does not require the Company to make the best possible accommodation, to reallocate essential job functions, or to provide personal items (i.e., eyeglasses, hearing aids, wheelchairs or to create a light duty job, etc)
The Company will inform the employee of its decision on the accommodation request or on how to make the accommodation. If the accommodation request is denied, employees will be advised of their right to appeal the decision by submitting a written statement explaining the reasons for the request to the CEO or COO. If the request on appeal is denied, that decision is final.
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201 Employment Categories Effective Date: 9/6/2016
Revision Date:
It is the intent of HBL to clarify the definitions of employment classifications so that employees understand their employment status and benefit eligibility. These classifications do not guarantee employment for any specified period of time. Accordingly, the right to terminate the employment relationship at will at any time is retained by both the employee and HBL.
Each employee is designated as either NONEXEMPT or EXEMPT from federal and state wage and hour overtime laws. NONEXEMPT employees are entitled to overtime pay under the specific provisions of federal and state laws. EXEMPT employees are excluded from specific provisions of federal and state wage and hour laws. An employee's EXEMPT or NONEXEMPT classification may be changed only upon written notification by HBL management.
In addition to the above categories, each employee will belong to one other employment category:
REGULAR FULL-TIME employees are those who are not in a temporary or introductory status and who are regularly scheduled to work HBL's full-time schedule. Generally, they are eligible for HBL's benefit package, subject to the terms, conditions, and limitations of each benefit program.
REGULAR PART-TIME employees are those who are not assigned to a temporary or introductory status and who are regularly scheduled to work less than the full-time work schedule, but at least 30 hours per week. Regular part-time employees are eligible for some benefits sponsored by HBL, subject to the terms, conditions, and limitations of each benefit program.
PART-TIME employees are those who are not assigned to a temporary or introductory status and who are regularly scheduled to work less than 30 hours per week. While they do receive all legally mandated benefits (such as Social Security and workers' compensation insurance), they are ineligible for all of HBL's other benefit programs.
INTRODUCTORY employees are those whose performance is being evaluated to determine whether further employment in a specific position or with HBL is appropriate. Employees who satisfactorily complete the 90-day introductory period will be notified of their new employment classification.
TEMPORARY employees are those who are hired as interim replacements, to temporarily supplement the work force, or to assist in the completion of a specific project. Employment assignments in this category are of a limited duration, typically less than three months. Employment beyond any initially stated period does not in any way imply a change in employment status. Temporary employees retain that status unless and until notified of a change. While temporary employees receive all legally mandated benefits (such as workers' compensation insurance and Social Security), they are ineligible for all of HBL's other benefit programs.
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202 Access to Personnel Files Effective Date: 9/6/2016
Revision Date:
HBL maintains a personnel file on each employee. The personnel file includes such information as the employee's job application, resume, records of training, documentation of performance appraisals and salary increases, and other employment records. Separate files will be kept for your general personnel material, medical records and I-9 forms.
Personnel files are the property of HBL, and access to the information they contain is restricted. Generally, only management personnel of HBL who have a legitimate reason to review information in a file are allowed to do so.
Reviewing your personnel file
Employees who wish to review their own file should contact the Firm Administrator. With reasonable advance notice, employees may review their own personnel file by submitting a request to the Firm Administrator. The Firm Administrator and/or Chief Operating Officer must be present during the review.
Releasing personnel information to others
Personnel information may be released as follows:
1. If credit checks are submitted in writing with the authorizing signature of the Employee, the Firm Administrator will provide the Employee’s name, address, title, salary and hire date to the requesting agency.
2. Employment verifications from outside sources for which employment dates, title and salary verification are requested may be released by the Firm Administrator if requested by the Employee in writing.
3. Other circumstances in which information on Employees is provided to other parties to be in compliance with legal process, judicial orders and other law enforcement documents as authorized by the CEO.
See policy number 203 regarding employment reference checks.
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203 Employment Reference Checks Effective Date: 9/6/2016
Revision Date:
Prospective Employees
To ensure that individuals who join HBL are well qualified and have a strong potential to be productive and successful, HBL checks the employment references of applicants as determined necessary.
Former Employees
It is the Company's policy to provide limited information on former employees, typically including dates of employment, job title and salary verification without specific written consent from the employee. The Firm Administrator will respond to all reference check inquiries from other employers.
The Company does not typically provide letters of recommendation on current or former employees. These are provided on an as-needed basis and only with the approval of the CEO or COO.
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204 Personnel Data Changes Effective Date: 9/6/2016
Revision Date:
It is the responsibility of each employee to promptly notify HBL of any changes in personnel data. Personal mailing addresses, telephone numbers, number and names of dependents, individuals to be contacted in the event of an emergency, educational accomplishments, additional licensures and other such status reports should be accurate and current at all times. If any personnel data has changed, notify the Firm Administrator.
Employees are individually responsible to notify firm benefit providers of any change in pertinent information.
Licensed professionals are individually responsible to notify licensing agencies of the changes they are required to report in order to be in compliance.
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205 Introductory Period Effective Date: 9/6/2016
Revision Date:
The introductory period is intended to give new employees the opportunity to demonstrate their ability to achieve a satisfactory level of performance and to determine whether the new position meets their expectations. HBL uses this period to evaluate employee capabilities, work habits, and overall performance and give the employee the time to decide if HBL is the right fit for them. Either the employee or HBL may end the employment relationship at will at any time during or after the introductory period, with or without cause or advance notice.
All new and rehired employees work on a introductory basis for the first 90 calendar days after their date of hire. Any significant absence will automatically extend a introductory period by the length of the absence. If HBL determines that the designated introductory period does not allow sufficient time to thoroughly evaluate the employee's performance, the introductory period may be extended for a specified period.
Upon satisfactory completion of the introductory period, employees enter the "regular" employment classification.
During the introductory period, new employees are eligible for those benefits that are required by law, such as workers' compensation insurance and Social Security and health insurance (for employees working 30 or more hours per week). After becoming regular employees, they may also be eligible for other HBL-provided benefits, subject to the terms and conditions of each benefits program. Employees should read the information for each specific benefits program for the details on eligibility requirements.
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208 Employment Résumés
Effective Date: 9/6/2016
Revision Date:
HBL relies upon the accuracy of information contained in an employment résumé, as well as the accuracy of other data presented throughout the hiring process and employment. Any misrepresentations, falsifications, or material omissions in any of this information or data may result in the exclusion of the individual from further consideration for employment or, if the person has been hired, termination of employment.
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209 Performance Evaluation Effective Date: 9/6/2016
Revision Date:
Department managers and employees are strongly encouraged to discuss job performance and goals on an informal, day-to-day basis. A formal performance evaluation discussion will be conducted at the end of an employee's initial period of hire, known as the introductory period. Additional formal performance evaluations are conducted to provide both management and employees the opportunity to discuss job tasks, identify and correct weaknesses, encourage and recognize strengths, and discuss positive, purposeful approaches for meeting goals.
The performance of all employees is generally evaluated according to an ongoing 12 month cycle, beginning at July 1.
Merit-based pay adjustments are awarded by HBL in an effort to recognize truly superior employee performance. The decision to award such an adjustment is dependent upon numerous factors, including the information documented by the formal performance evaluation process.
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210 Job Descriptions Effective Date: 9/6/2016
Revision Date:
HBL makes every effort to create and maintain accurate job descriptions for all positions within the Company. Each description includes a job summary section (giving a general overview of the job's purpose), an essential tasks, skills and responsibilities section, key success factors and performance indicators, a qualifications section (including education and/or experience, language skills, mathematical skills, reasoning ability, and any certification required), and indicates direct supervisor.
HBL maintains job descriptions to aid in orienting new employees to their jobs, identifying the requirements of each position, establishing hiring criteria, setting standards for employee performance evaluations, and establishing a basis for making reasonable accommodations for individuals with disabilities.
The COO and DOO prepare job descriptions when new positions are created. Existing job descriptions are also reviewed and revised in order to ensure that they are up to date. Job descriptions may also be rewritten periodically to reflect any changes in the position's duties and responsibilities. All employees will be expected to help ensure that their job descriptions are accurate and current, reflecting the work being done.
Current job descriptions are found in Appendix A of this document.
Employees should remember that job descriptions do not necessarily cover every task or duty that might be assigned, and that additional responsibilities may be assigned as necessary. Contact the DOO if you have any questions or concerns about your job description.
MEDICAL MARIJUANA CARDS/USE Employees who have been legally issued medical marijuana cards will not be discriminated against in the workplace. However, Employees may not be under the influence of marijuana to the extent they are impaired in the workplace. Smoking or possessing marijuana during work hours on the employer’s or customer/client premises is strictly prohibited. Should an employee exhibit signs of impairment, the situation will be treated under the Drug and Alcohol procedures outlined in our policies. Being impaired in the workplace may lead to termination of employment.
Some positions are designated as “safety sensitive” positions which are shown on your job description. If you are in a safety sensitive position, medical marijuana card protections are not applicable if you test positive for marijuana
Designated Safety Sensitive Positions
HBL has determined that any position that involves or requires driving on behalf of HBL, on site client meetings, or operating any equipment that could cause injury, death or property damage is a “safety sensitive” position.
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It is imperative that an employee be able to safely perform the essential functions of his/her job at all times. Therefore anyone testing positive for any illegal substance or abusing a prescribed medication or under the influence of alcohol or marijuana while engaging in a safety sensitive position is subject to discipline up to and including termination.
Employees holding “safety sensitive” positions are not protected from termination even if they have a medical marijuana card.
This will be reflected in your job description.
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212 Salary Administration Effective Date: 9/6/2016
Revision Date:
Salary administration at HBL strives to achieve consistent pay practices, comply with federal and state laws, mirror our commitment to Equal Employment Opportunity, and offer competitive salaries within our labor market. Because recruiting and retaining talented employees is critical to our success, HBL is committed to paying its employees equitable wages that reflect the requirements and responsibilities of their positions and are comparable to the pay received by similarly situated employees in other organizations in the area.
Compensation for every position is determined by several factors, including the essential duties and responsibilities of the job, and salary survey data on pay practices of other employers. HBL periodically reviews salary administration and restructures it as necessary. Merit-based pay adjustments may be awarded in conjunction with superior employee performance documented by the performance evaluation process. Incentive bonuses may be awarded depending on the overall profitability of HBL and based on each employee's individual contributions to the Company.
Employees are encouraged to bring their pay-related questions or concerns to the attention of the COO, who is responsible for the fair administration of pay practices. The DOO and the Firm Administrator are also available to answer specific questions about salary administration.
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216 Social Security Number Privacy Effective Date: 9/6/2016
Revision Date:
To protect employees' personal information, HBL prohibits the use of employees' Social Security numbers for identification purposes, except as allowed by law. HBL will not:
* Publicly post or publicly display in any manner an employee's Social Security number. "Publicly post" or "publicly display" means to intentionally communicate or otherwise make available to the general public.
* Print an employee's Social Security number on any card required for the employee to access products or services provided by HBL.
* Require an employee to transmit his or her Social Security number over the Internet, unless the connection is secure or the Social Security number is encrypted.
* Require an employee to use his or her Social Security number to access an Internet web site, unless a password or unique personal identification number or other authentication device is also required to access the Internet web site.
* Print an employee's Social Security number on any materials that are mailed to the employee, unless state or federal law requires the Social Security number to be on the document to be mailed.
However, Social Security numbers may be included in applications and forms sent by mail or secure email, including documents sent as part of an application or enrollment process; or to establish, amend, or terminate an account, contract, or policy; or to confirm the accuracy of the Social Security number.
In instances where HBL previously used an employee's Social Security number in a manner inconsistent with this policy, it will continue using that employee's Social Security number in that manner, if all of the following conditions are met:
* The use of the Social Security number is continuous. If the use is stopped for any reason, the conditions listed above will apply.
* The employee is provided an annual disclosure that informs the employee that he or she has the right to stop the use of his or her Social Security number in a manner prohibited by those conditions listed above.
A written request by an employee to stop the use of his or her Social Security number in a prohibited manner will be implemented within 30 days of the receipt of the request. There will be no fee or charge for implementing the request.
HBL will not deny services to an employee because the employee makes a written request to stop the use of his or her Social Security number.
HBL will continue to collect, use, or release Social Security numbers as required by state or federal law,
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and may use Social Security numbers for internal verification or administrative purposes.
Employees who have questions about this policy or who feel that their Social Security number has been used inappropriately by HBL should contact the DOO.
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217 Accident Reports Effective Date: 9/6/2016
Revision Date:
Under the provision of the Occupational Safety and Health Act of 1970, the Company is required to maintain a log of all occupational injuries and illnesses. Therefore, it is mandatory that an employee report any injuries, however slight, to his/her department manager or to the Firm Administrator as soon as possible.
The department manager will transmit accident-related information immediately in writing to the Firm Administrator. The written report will include:
1. The nature of the injury; 2. The part of the body injured or affected by the injuries; 3. The source of the injury-the object, substance or bodily motion that produced the injury; 4. The type of accident or manner in which the person was injured; 5. The conditions or circumstances surrounding the accident; 6. The location of the accident-the object, substance or part of the premises in which the
condition existed; 7. The act that caused or permitted the accident to occur.
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290 Exit Interviews Effective Date: 9/6/2016
Revision Date:
When an Employee terminates employment with the Company, the Firm Administrator may conduct an exit interview with the Employee. The purpose of this interview is to determine the reasons for the Employee leaving the Company and to develop information about the Employee’s reaction to employment with the Company, which may assist in evaluating systems, procedures and practices.
The Firm Administrator may:
7. Explain what compensation and benefits the terminating Employee is scheduled to receive.
8. Elicit comments and input from the Employee regarding the Company’s policies and procedures, and the Employee’s overall employment experience at the Company.
9. Determine the Employee’s availability for future employment.
10. Obtain the correct mailing address and telephone number of the Employee.
11. Collect all Company property, such as credit cards, keys, manuals, etc.
12. Inform the Employee of their rights under COBRA procedures.
When the Firm Administrator receives notification of the Employee’s pending termination, the exit interview may be scheduled on the last day of employment if deemed appropriate.
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301 Employee Benefits Effective Date: 9/6/16
Revision Date:
Eligible employees at HBL are provided a wide range of benefits. A number of the programs (such as Social Security, workers' compensation, state disability, and unemployment insurance) cover all employees in the manner prescribed by law.
Benefits eligibility is dependent upon a variety of factors, including employee classification. Your supervisor can identify the programs for which you are eligible. Details of many of these programs can be found elsewhere in the employee handbook.
The following benefit programs are available to eligible employees:
* Holidays
* PTO - sick/vacation/personal time
* Jury Duty Leave
* Business auto mileage reimbursement
* Health Insurance
* Dental Insurance
* Life Insurance
* Long-Term Disability
*401(k) Savings Plan
* CPE Courses
*Section 125 Cafeteria Plan
* Flextime Scheduling
* Educational and Licensure Assistance
* Membership Dues
* Personal/Family/Friend Tax Return Preparation
* Dress For Your Day and Casual Fridays
Some benefit programs require contributions from employees, but many are fully paid by HBL.
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305 Holidays Effective Date: 9/6/2016
Revision Date: 10/4/2016
HBL will grant holiday time off to all employees on the holidays listed below:
Permanent holidays:
* New Year's Day (January 1)
* Memorial Day (last Monday in May)
* Independence Day (July 4)
* Labor Day (first Monday in September)
* Thanksgiving (fourth Thursday in November)
* Christmas (December 25)
Discretionary holidays (as determined by the CEO):
* Busy seasons holiday (first Friday after April tax deadline or alternative date)
* Friday after Thanksgiving
HBL will grant paid holiday time off to all eligible employees who have completed 90 calendar days of service in an eligible employment classification. Holiday pay will be calculated based on the employee's straight-time pay rate (as of the date of the holiday) times the number of hours the employee would otherwise have worked on that day up to 8 hours. Eligible employee classification(s):
* Regular full-time employees
* Regular part-time employees
A recognized holiday that falls on a Saturday will be observed on the preceding Friday. A recognized holiday that falls on a Sunday will be observed on the following Monday.
If a recognized holiday falls during an eligible employee's paid absence (such as vacation or sick leave), holiday pay will be provided instead of the paid time off benefit that would otherwise have applied.
Paid time off for holidays will not be counted as hours worked for the purposes of determining overtime. If an employee works a full or partial holiday, the unused holiday hours may be banked for future use by notifying the Firm Administrator during the pay period in which the holiday falls.
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306 Workers' Compensation Insurance Effective Date: 9/6/2016
Revision Date:
HBL provides a comprehensive workers' compensation insurance program at no cost to employees. This program covers any injury or illness sustained in the course of employment that requires medical, surgical, or hospital treatment. Subject to applicable legal requirements, workers' compensation insurance provides benefits after a short waiting period or, if the employee is hospitalized, immediately.
Employees who sustain work-related injuries or illnesses should inform their department manager immediately. No matter how minor an on-the-job injury may appear, it is important that it be reported immediately. This will enable an eligible employee to qualify for coverage as quickly as possible.
Neither HBL nor the insurance carrier will be liable for the payment of workers' compensation benefits for injuries that occur during an employee's voluntary participation in any off-duty recreational, social, or athletic activity sponsored by HBL.
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309 Bereavement Leave Effective Date: 9/6/2016
Revision Date:
Employees who wish to take time off due to the death of an immediate family member should notify their supervisor immediately.
The Employee should inform his/her department manager and the Firm Administrator of the need to be absent and the anticipated length of absence under the provisions of the policy. The Employee submits a request or notice of the absence using the Company’s E-mail system to the Firm Administrator.
Up to 2 days of paid bereavement leave will be provided to all regular full- and part-time employees with approval from the CEO or COO.
Bereavement pay is calculated based on the base pay rate at the time of absence and will not include any special forms of compensation, such as incentives, commissions, bonuses, or shift differentials.
Additional time away from work may be approved at the shareholders' discretion and the Employee may choose to take the additional time given, using accrued sick time and/or vacation time, or request an unpaid personal leave of absence.
HBL defines "immediate family" as the employee's spouse, parent, child, sibling; the employee's spouse's parent, child, or sibling; the employee's child's spouse; grandparents or grandchildren. Special consideration will also be given to any other person whose association with the employee was similar to any of the above relationships.
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311 Jury Duty Effective Date: 9/6/2016
Revision Date:
HBL encourages employees to fulfill their civic responsibilities by serving jury duty when required. Employees who have completed a minimum of 90 calendar days of service in an eligible classification may request up to 5 days of paid jury duty leave over any 1 year period.
Jury duty pay will be calculated on the employee's base pay rate times the number of hours the employee would otherwise have worked on the day of absence. Employee classifications that qualify for paid jury duty leave are:
* Regular full-time employees
* Regular part-time employees
If employees are required to serve jury duty beyond the period of paid jury duty leave, they may use any available paid time off (for example, vacation benefits) or may request an unpaid jury duty leave of absence.
Employees must show the jury duty summons to their supervisor as soon as possible so that the supervisor may make arrangements to accommodate their absence. Of course, employees are expected to report for work whenever the court schedule permits.
Either HBL or the employee may request an excuse from jury duty if, in HBL's judgment, the employee's absence would create serious operational difficulties.
HBL will continue to provide health insurance benefits for the full term of the jury duty absence.
Vacation, sick leave, and holiday benefits will continue to accrue during unpaid jury duty leave.
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313 Benefits Continuation (COBRA) Effective Date: 9/6/2016
Revision Date:
The federal Consolidated Omnibus Budget Reconciliation Act (COBRA) gives employees and their qualified beneficiaries the opportunity to continue health insurance coverage under HBL's health plan when a "qualifying event" would normally result in the loss of eligibility. Some common qualifying events are resignation, termination of employment, or death of an employee; a reduction in an employee's hours or a leave of absence; an employee's divorce or legal separation; and a dependent child no longer meeting eligibility requirements.
Under COBRA, the employee or beneficiary pays the full cost of coverage at HBL's group rates plus a $3 administration fee. HBL provides each eligible employee with a written notice describing rights granted under COBRA when the employee becomes eligible for coverage under HBL's health insurance plan. The notice contains important information about the employee's rights and obligations.
Qualified individuals will have thirty (30) days from the day health care coverage would normally end to notify the Firm Administrator of the desire to continue coverage.
Employees and/or qualified dependents have the responsibility to inform the Firm Administrator of a divorce, legal separation, or a child losing dependent status.
Specific questions about this program should be referred to the Firm Administrator.
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314 Educational Assistance Effective Date: 9/6/2016
Revision Date: 11/29/2016
At the discretion of shareholders, HBL may provide educational and licensure assistance to all eligible employees immediately upon assignment to an eligible employment classification. To maintain eligibility employees must remain on the active payroll and be performing their job satisfactorily through completion of each course. Regular full-time employees are eligible for educational and licensure assistance.
Individual courses or courses that are part of a degree, licensing, or certification program must be related to the employee's current job duties or a foreseeable-future position in the Company in order to be eligible for educational assistance. HBL has the sole discretion to determine whether a course relates to an employee's current job duties or a foreseeable-future position. Employees should contact the Firm Administrator or DOO for more information or questions about educational assistance.
Existing employees who receive their original CPA license may receive up to $2,500 of substantiated study costs that were incurred during the licensure process upon their first anniversary with the Company.
All educational and licensure assistance must be approved in writing by the CEO or COO.
Limited study time during work hours may be allowed with the permission of your department manager and the CEO or COO.
While educational assistance is expected to enhance employees' performance and professional abilities, HBL cannot guarantee that participation in formal education will entitle the employee to automatic advancement, a different job assignment, or pay increases.
HBL invests in educational assistance to employees with the expectation that the investment be returned through enhanced job performance. However, if an employee voluntarily separates from HBL's employment within one year of the last educational or licensure assistance payment, the amount of the reimbursement payment will be considered only a loan. Accordingly, the employee will be required to repay 100 percent of the original reimbursement payment.
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315 Paid Time Off (PTO) Effective Date: 9/6/2016
Revision Date:
Paid Time Off (PTO) is an all purpose time-off policy for eligible employees to use for vacation, illness or injury, and personal business. It combines traditional vacation and sick leave plans into one flexible, paid time-off policy. Employees in the following employment classification(s) are eligible to earn and use PTO as described in this policy:
* Regular full-time employees
* Regular part-time employees who work more than 20 hours per week at 1/2 the regular accrual amount based on current year expectation.
The amount of PTO received each year increases with the length of employment as shown in the following schedule:
*After completion of the 90-day introductory period, the employee is entitled to 120 PTO hours in the calendar year which is accrued and vested at the rate of 5.0 hours semi-monthly or 10 hours a month. Accrual begins immediately at hire and will remain at the level of 120 hours a year for the first 5 years of your employment.
*After 5 years of eligible service the employee is entitled to 160 PTO hours each year, accrued and vested at the rate of 6.67 hours semi-monthly or 13.34 hours a month.
The length of eligible service is calculated on the basis of a "benefit year". This is the 12-month period that begins when the employee starts to earn PTO. An employee's benefit year may be extended for any significant leave of absence except military leave of absence. Military leave has no effect on this calculation. (See individual leave of absence policies for more information.)
PTO can be used in minimum increments of any amount. Employees who have an unexpected need to be absent from work should notify their department manager before the scheduled start of their workday, if possible. Their department manager must also be contacted on each additional day of unexpected absence.
To schedule planned PTO, employees should request advance approval from their department manager. Requests will be reviewed based on a number of factors, including business needs and staffing requirements. Depending on the employee's role and responsibilities, the ability to take PTO at certain times of the year may be limited and must be approved by the CEO and COO.
PTO is paid at the employee's base pay rate at the time of absence. It does not include overtime or any special forms of compensation such as incentives, commissions, bonuses, or shift differentials.
HBL does not grant PTO to full-time non-exempt employees that results in reporting total weekly hours in excess of 40. HBL does not grant unpaid leave if an employee has PTO available. See Policy #509, Part-
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day and Full-day Absences, for more details.
In the event that available PTO is not used by the end of the benefit year, employees may carry unused time forward to the next benefit year. If the total amount of unused PTO reaches a "cap" equal to 160 hours, further accrual will stop. When the employee uses PTO and brings the available amount below the cap, accrual will begin again.
Upon termination of employment, employees will be paid for unused PTO that has been earned through the last day of work.
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316 Health Insurance Effective Date: 9/6/2016
Revision Date:
HBL's health insurance plan provides employees and their dependents access to medical and dental insurance benefits. Employees in the following employment classifications are eligible to participate in the health insurance plan as of the first of the month after date of hire:
* Regular full-time employees
* Regular part-time employees who work 30 hours or more per week
Eligible employees may participate in the health insurance plan subject to all terms and conditions of the agreement between HBL and the insurance carrier.
A change in employment classification that would result in loss of eligibility to participate in the health insurance plan may qualify an employee for benefits continuation under the Consolidated Omnibus Budget Reconciliation Act (COBRA). Refer to the Benefits Continuation (COBRA) Policy for more information.
Details of the health insurance plan are described in the Summary Plan Description (SPD). An SPD and information on cost of coverage will be provided in advance of enrollment to eligible employees. Contact the Firm Administrator for more information about health insurance benefits.
The Company will pay a fixed amount per month (which is announced at year-end) of health coverage for participating employees. The balance of the monthly premium, if any, will be paid by the Employee. Employees can pay for dependents coverage, if desired. These payments will be handled as a payroll deduction.
Dental Insurance
Group dental insurance is available to all employees. This is a total employee contributory type plan. We will collect the premium in the way of a payroll deduction and transmit it to the dental insurance carrier. Eligibility for coverage is the first of the month after date of hire. Dependent coverage is available under this plan. It will remain in effect as long as there is the required number of participants in the plan. If the firm falls below the required number of participants, the plan may be dropped.
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317 Life Insurance Effective Date: 9/6/2016
Revision Date:
Life insurance offers you and your family important financial protection. HBL provides a basic life insurance plan for eligible employees. Additional supplemental and/or dependent life insurance coverage may also be purchased.
Accidental Death and Dismemberment (AD&D) insurance provides protection in cases of serious injury or death resulting from an accident. AD&D insurance coverage is provided as part of the basic life insurance plan.
After one year of employment, employees in the following employment classifications are eligible to participate in the life insurance plan:
* Regular full-time employees
* Regular part-time employees who work more than 30 hours per week
Eligible employees may participate in the life insurance plan subject to all terms and conditions of the agreement between HBL and the insurance carrier.
Details of the basic life insurance plan including benefit amounts are described in the Summary Plan Description provided to eligible employees. Contact the Firm Administrator for more information about life insurance benefits.
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319 Long-Term Disability Effective Date: 9/6/2016
Revision Date:
HBL provides a long-term disability (LTD) benefits plan to help eligible employees cope with an illness or injury that results in a long-term absence from employment. LTD is designed to ensure a continuing income for employees who are disabled and unable to work.
HBL provides a disability insurance plan but does not pay for any of the premium. The employee is responsible for the total monthly premium. It is based on an individual basis and the premium is paid through a payroll deduction. If you are interested in getting a quote, please contact the Firm Administrator.
All employees are eligible to participate in the LTD plan.
Employees may participate in the LTD plan subject to all terms and conditions of the agreement between HBL and the insurance carrier.
Details of the LTD benefits plan including benefit amounts, and limitations and restrictions are described in the Summary Plan Description provided to eligible employees. Contact the Firm Administrator for more information about LTD benefits.
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320 401(k) Savings Plan Effective Date: 9/6/2016
Revision Date:
HBL has established a 401(k) savings plan to provide employees the potential for future financial security for retirement.
To be eligible to join the 401(k) savings plan, you must be 21 years of age or older. You may join the plan only during open enrollment periods. Eligible employees may participate in the 401(k) plan subject to all terms and conditions of the plan.
The 401(k) savings plan allows you to elect how much salary you want to contribute and direct the investment of your plan account, so you can tailor your own retirement package to meet your individual needs. HBL also contributes an additional matching amount to each employee's 401(k) contribution.
All full time employees are eligible to enroll. Enrollment times are only on January 1st and July 1st. The firms match is 50% up to 2% of eligible compensation. There is also a discretionary profit sharing plan contribution that the Company may make.
Complete details of the 401(k) savings plan are described in the Summary Plan Description provided to eligible employees. Contact the Firm Administrator for more information about the 401(k) plan.
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321 CPE Courses and Training Effective Date: 9/6/2016
Revision Date:
The cost of approved CPE seminars, conferences, and other training mileage and/or air fare and hotel accommodations will be paid for by the Company. Mileage will be reimbursed at current IRS rates.
Reimbursements are handled the same as reimbursement for business travel. See Policy #512, Business Travel Expenses, for more detail.
Any questions regarding CPE courses and training should be referred to the DOO.
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327 Section 125 Cafeteria Plan Effective Date: 9/6/2016
Revision Date:
The Company has a Section 125 Cafeteria Plan in effect. Employees are eligible to participate the first of the month after date of hire.
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335 Partner-Designated Time Off Effective Date: 9/6/2016
Revision Date:
At the discretion of the shareholders, the office may be closed early on occasion and a partial day off given to employees in accordance with the following guidelines:
An employee who takes the entire day off or leaves prior to the partner/shareholder closing the office early is not eligible to take that time as partner-designated time off (PDTO).
Should an employee be at a client's office or otherwise engaged such that they are not able to leave early, they may take the PDTO hours at a later time with permission from their department manager. A notation should be made on the time sheet for the week that the alternative PDTO is taken.
PDTO should not be posted to create an excess of 8 hours (or hours normally worked during flextime) in a day without prior approval from the CEO.
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401 Timekeeping Effective Date: 9/6/2016
Revision Date:
Accurately recording time worked is the responsibility of every employee. Federal and state laws require HBL to keep an accurate record of time worked in order to calculate employee pay and benefits and bill clients. Time worked is all the time actually spent on the job performing assigned duties.
All employees should accurately record the time they begin and end their work, as well as the beginning and ending time of each meal period. They should also record the beginning and ending time of departure from work for personal reasons. Overtime work for nonexempt employees must always be approved before it is performed. There will be absolutely no working "off the clock." Employees who do may be subject to discipline up to and including termination.
Altering, falsifying, tampering with time records, or recording time on another employee's time record may result in disciplinary action, up to and including termination of employment.
Nonexempt employees should report to work no more than 5 minutes prior to their scheduled starting time nor stay more than 5 minutes after their scheduled stop time without expressed, prior authorization from their department manager.
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403 Paydays Effective Date: 9/6/2016
Revision Date:
All employees are paid semimonthly on the third business day following end of the period. Each paycheck will include earnings for all work performed through the end of the previous payroll period.
In the event that a regularly scheduled payday falls on a day off such as a weekend or holiday, employees will be paid on the first day of work following the regularly scheduled payday.
Overtime pay is disbursed in the same manner as regular pay and is paid for the pay period in which the employee actually worked the overtime.
Employees have pay directly deposited into their bank accounts with advance written authorization to HBL. Employees will receive an itemized statement of wages when HBL makes direct deposits.
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405 Employment Termination Effective Date: 9/6/2016
Revision Date:
Termination of employment is an inevitable part of personnel activity within any organization, and many of the reasons for termination are routine. Below are examples of some of the most common circumstances under which employment is terminated:
* Resignation - voluntary employment termination initiated by an employee.
* Discharge - involuntary employment termination initiated by the organization.
* Layoff - involuntary employment termination initiated by the organization for nondisciplinary reasons.
* Retirement - voluntary employment termination initiated by the employee meeting age, length of service, and any other criteria for retirement from the organization.
HBL will generally schedule exit interviews at the time of employment termination. The exit interview will afford an opportunity to discuss such issues as employee benefits, conversion privileges, repayment of outstanding debts to HBL, or return of HBL-owned property. Suggestions, complaints, and questions can also be voiced.
Since employment with HBL is based on mutual consent, both the employee and HBL have the right to terminate employment at will, with or without cause, at any time. Employees will receive their final pay in accordance with applicable state law.
Employee benefits will be affected by employment termination in the following manner. All accrued, vested benefits that are due and payable at termination will be paid. Some benefits may be continued at the employee's expense if the employee so chooses. The employee will be notified in writing of the benefits that may be continued and of the terms, conditions, and limitations of such continuance.
Any employee terminating prior to completing 90 days with the Company will be paid accrued wages only.
An adjustment will be made in an employee's final paycheck to reflect vacation days earned but not taken, or vacation days taken but not earned.
Constructive Discharge Notice
ARS 23-1502 (E 2)
An employee is encouraged to communicate to the employer whenever the employee believes working conditions may become intolerable to the employee and may cause the employee to resign. Under section 23-1502, Arizona Revised Statutes, an employee may be required to notify an appropriate representative of the employer in writing that a working condition exists that the employee believes is intolerable, that
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will compel the employee to resign or that constitutes a constructive discharge, if the employee wants to preserve the right to bring a claim against the employer alleging that the working condition forced the employee to resign.
Under the law, an employee may be required to wait for fifteen calendar days after providing written notice before the employee may resign if the employee desires to preserve the right to bring a constructive discharge claim against the employer. An employee may be entitled to paid or unpaid leave of absence of up to fifteen calendar days while waiting for the employer to respond to the employee's written communication about the employee's working condition.
Any such communications should be directed to the CEO or COO.
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408 Pay Advances Effective Date: 9/6/2016
Revision Date:
In the event of work-related educational needs, employees may submit a written request for a pay advance to the CEO or COO, indicating the nature of the need. They will evaluate the request and determine whether a pay advance can be granted.
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409 Administrative Pay Corrections Effective Date: 9/6/2016
Revision Date:
HBL takes all reasonable steps to ensure that employees receive the correct amount of pay in each paycheck and that employees are paid promptly on the scheduled payday.
In the unlikely event that there is an error in the amount of pay, the employee should promptly bring the discrepancy to the attention of the Firm Administrator so that corrections can be made as quickly as possible.
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410 Pay Deductions and Setoffs Effective Date: 9/6/2016
Revision Date:
The law requires that HBL make certain deductions from every employee's compensation. Among these are applicable federal, state, and local income taxes. HBL also must deduct Social Security taxes on each employee's earnings up to a specified limit that is called the Social Security "wage base". HBL matches the amount of Social Security taxes paid by each employee.
HBL offers programs and benefits beyond those required by law. Eligible employees may voluntarily authorize deductions from their paychecks to cover the costs of participation in these programs.
Pay setoffs are pay deductions taken by HBL, usually to help pay off a debt or obligation to HBL or others.
Garnishments
If the Company receives a Writ of Garnishment to withhold wages, the Firm Administrator will notify the Employee. The Company is legally obligated to respond to a Writ of Garnishment. Employees will not be terminated because a Writ of Garnishment has been served on the Company.
Obligations
If a terminating Employee has unpaid obligations (i.e., owes the Company money or fails to return Company property), the final paycheck may reflect the appropriate deductions as long as legal guidelines have been followed. By sign the Handbook Acknowledgement form, the Employee authorizes HBL to withhold monies owed by the employee to HBL in an amount allowed by law.
Employee obligations to the Company include monies owed in relation to advances, profit-sharing loans, expenses, etc. Where Company-issued property is involved, the current market value of the property will be taken into account, which will be deducted from the final paycheck.
If you have questions concerning why deductions were made from your paycheck or how they were calculated, the Firm Administrator can assist in having your questions answered.
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501 Safety Effective Date: 9/6/2016
Revision Date:
HBL provides information to employees about workplace safety and health issues through regular internal communication channels such as supervisor-employee meetings, bulletin board postings, memos, or other written communications.
Some of the best safety improvement ideas come from employees. Those with ideas, concerns, or suggestions for improved safety in the workplace are encouraged to raise them with their supervisor, or with another supervisor or manager, or bring them to the attention of the DOO. Reports and concerns about workplace safety issues may be made without fear of reprisal.
Employees must immediately report any unsafe condition to the appropriate supervisor. Employees who violate safety standards, who cause hazardous or dangerous situations, or who fail to report or, where appropriate, remedy such situations, may be subject to disciplinary action, up to and including termination of employment.
In the case of accidents that result in injury, regardless of how insignificant the injury may appear, employees should immediately notify the DOO or their department manager. Such reports are necessary to comply with laws and initiate insurance and workers' compensation benefits procedures.
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502 Work Schedules Effective Date: 9/6/2016
Revision Date:
Except for the period between February 15 and April 15 of each year, the normal work schedule for all employees is eight hours a day, five days a week. A standard week is forty hours, from Sunday midnight to Sunday midnight. Supervisors will advise employees of the times their schedules will normally begin and end. Staffing needs and operational demands may necessitate variations in starting and ending times, as well as variations in the total hours that may be scheduled each day and week.
The office is open during the period of approximately February 15 through April 15 from 7:30 a.m. to 5:30 p.m. on Monday through Friday, and from 8:00 a.m. to noon on Saturday. Additional working hours should be anticipated during this time period. Attest services staff should anticipate work schedules that fluctuate in conjunction with audit scheduling.
A flexible scheduling program, or flextime, is available in some cases during a portion of the year to allow employees to vary their starting and ending times each day within established limits. This program is detailed in Section 503, Flextime.
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503 Flextime Effective Date: 9/6/2016
Revision Date:
In order to provide personnel the ability to have some flexibility in balancing their work schedule and personal lives, the Company has a flextime policy that is in effect from May through November.
For this program to be successful we must continue to help our clients achieve their vision by being their best guide and partner. Client needs must continue to be met at all times. In addition, if overtime is necessary, flex time schedules will need to be modified to handle the increased workload. Individuals will need to alter their flex time schedule to allow attendance of staff meetings, firm meetings and relevant training sessions. Flextime will not be approved if it affects the flow of work, operations in the office or inconveniences our clients.
Full-time team members may modify their start/end time schedules within the following parameters:
1. The Firm’s public office hours will be Monday through Thursday 8:00am-5:00pm and Friday 8:00am-2:00pm.
2. All full-time team members are expected to work 40 hours per week and must schedule their flextime to meet this requirement. Team members should limit their time to no more than 10 hours in any one day. Please note that for all workdays but Friday you need to allow a minimum of ½ hour for lunch.
3. All team members are expected to work during the core hours of 9:00 a.m. to 3:00 p.m. Monday through Thursday, and 9:00 a.m. to 2:00 p.m. on Friday.
4. Please be considerate of our clients and fellow employees. Communication is critical. Please anticipate your schedule and discuss due dates and expectations with others that may be impacted.
5. Team members are responsible to notify the administrative staff when they are leaving prior to the end of their regularly scheduled flex day.
6. Team members must coordinate their flextime schedules so that each department has sufficient staff available during the work day.
7. Your flex hours must be reflected in your Outlook calendar to communicate your availability to everyone in the Firm. This can be accomplished by blocking out the hours you will be unavailable as a recurring “Flextime” appointment.
8. Team members already working a modified schedule also have the option of flextime.
9. Other modified schedules may be considered on a temporary basis. Please feel free to discuss with your department manager.
Annual flextime requests are requested in late April so that coordinators will be certain all departments are
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sufficiently staffed during regular business hours. Please note that all requests firm wide will be reviewed and coordinated before any schedules are approved for implementation.
If a team member needs to take time off at any time between the core hours of 9:00 a.m. and 3:00 p.m., they should notify their department manager as well as the person at the front desk, even if they are not required to obtain approval. You are strongly encouraged to schedule your personal appointments outside of these core hours.
Flexibility works both ways. Employees must be flexible to accommodate the needs of HBL and HBL will be flexible to meet the needs of individuals and clients. We believe it is important that we maintain set business hours and that you be in the office on time so that we may respond to our clients and other personnel in a timely manner. Therefore, the flex schedule policy will be evaluated at the end of each calendar year to determine how it affects our ability to service our clients.
Sample Employee Flex-time schedules:
Sample Schedule 1 Start Time Lunch End Time Hours Worked Monday 9:00 1/2 hr 6:00 8.5 hrs Tuesday 9:00 1/2 hr 6:00 8.5 hrs Wednesday 9:00 1/2 hr 6:00 8.5 hrs Thursday 9:00 1/2 hr 6:00 8.5 hrs Friday 8:00 none 2:00 6.0 hrs Total hours 40.0 hrs
Sample Schedule 2 Start Time Lunch End Time Hours Worked Monday 8:00 1 hr 5:00 8.0 hrs Tuesday 8:00 1 hr 5:00 8.0 hrs Wednesday 8:00 1 hr 5:00 8.0 hrs Thursday 7:00 1 hr 6:00 10.0 hrs Friday 8:00 none 2:00 6.0 hrs Total hours 40.0 hrs
Sample Schedule 3 Start Time Lunch End Time Hours Worked Monday 9:00 1 hr 6:00 8.0 hrs Tuesday 7:00 1 hr 5:00 9.0 hrs Wednesday 9:00 1 hr 6:00 8.0 hrs Thursday 7:00 1 hr 5:00 9.0 hrs Friday 9:00 none 3:00 6.0 hrs Total hours 40.0 hrs
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504 Use of Phone and Mail Systems Effective Date: 9/6/2016
Revision Date:
Personal Use
Employees may be required to reimburse HBL for any charges resulting from their personal use of the telephone or postage.
Business Use
To ensure effective telephone communications, employees should always use the approved greeting and speak in a courteous and professional manner. Please confirm information received from the caller, and hang up only after the caller has done so.
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505 Smoking Effective Date: 9/6/2016
Revision Date:
In keeping with HBL's intent to provide a safe and healthful work environment, smoking is prohibited throughout the workplace.
To protect and enhance indoor air quality and contribute to the health and well-being of all employees and visitors, HBL shall be entirely smoke free and vape free. Smoking and vaping are prohibited in all enclosed areas within this worksite without exception. This includes common work areas, conference rooms, private offices, hallways, employee lunchrooms, restrooms, and all other enclosed facilities. Smoking refers to the use of traditional tobacco products. Vaping refers to the use of electronic nicotine delivery systems or electronic smoking devices. These are commonly called e- cigarettes, e-pipes, e-hookahs and e-cigars.
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506 Rest and Meal Periods Effective Date: 9/6/2016
Revision Date:
Each workday, full-time nonexempt employees are provided with two rest periods of fifteen minutes in length. To the extent possible, rest periods will be provided in the middle of work periods. Since this time is counted and paid as time worked, employees must not be absent from their workstations beyond the allotted rest period time.
This is a privilege and, should circumstances of work interfere, the work must prevail. Timing should be such as to minimize the inconvenience to clients and the office. When administrative staff are to be away from their desks for any extended period of time, they should advise their supervisor and other administrative staff.
All full-time regular employees are provided with one meal period of sixty minutes in length each workday. Lunch will be taken between 11:30 and 1:30 p.m., unless circumstances require a deviation from this schedule or the Employee is working a flextime schedule. Employees will be relieved of all active responsibilities and restrictions and should do no work during meal periods and will not be compensated for that time.
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507 Overtime Effective Date: 9/6/2016
Revision Date:
During tax and audit 'busy' season, or if needs cannot be met during regular working hours, employees may be expected to work more than 40 hours per week. When possible, advance notification of these mandatory assignments will be provided. All paid overtime work for nonexempt employees must receive a shareholder's or department manager's prior authorization. Overtime assignments will be distributed as equitably as practical to all employees qualified to perform the required work. Work requiring overtime should, under most circumstances, be chargeable to client work.
Overtime compensation is paid to all nonexempt employees in accordance with federal and state wage and hour restrictions. Overtime pay is based on actual hours worked. PTO or any leave of absence will not be considered hours worked for purposes of performing overtime calculations.
Overtime pay will be for increments of one-tenth hour or more. Overtime pay will be computed at the rate of 1.5 times the employee's normal hourly rate for any time over 40 hours in one work week.
Failure to work scheduled overtime or overtime worked without prior authorization from a shareholder or department manager may result in disciplinary action, up to and including possible termination of employment.
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508 Use of Equipment and Personal Vehicles
Effective Date:
Revision Date:
Use of Equipment
Equipment essential in accomplishing job duties is often expensive and may be difficult to replace. When using property, employees are expected to exercise care, and follow all operating instructions, and guidelines.
Please notify IT if any equipment appears to be damaged, defective, or in need of repair. Prompt reporting of damages, defects, and the need for repairs could prevent deterioration of equipment. IT can answer any questions about an employee's responsibility for maintenance and care of equipment used on the job.
The improper, careless, negligent, destructive, or unsafe use or operation of equipment can result in disciplinary action, up to and including termination of employment.
Use of Personal Vehicles
Use of personal vehicles for Company business is reimbursed at current IRS rates. Employees are expected to have a valid driver's license and be insured up to at least the minimum required by law. If your license is suspended or restricted, you are not allowed to drive on behalf of the Company.
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509 Part-day and Full-day Absences Effective Date: 9/6/2016
Revision Date:
Salaried employees
In general, salaried (exempt) employees are paid for a full day if any time during the day is worked. However, salaried employees who are absent from work for one or more full days for personal reasons, sickness or disability will have a deduction from pay once PTO benefits are exhausted. No deduction will be made for part-day absences, but available accrued PTO is required to be taken until exhausted.
If you believe that an improper deduction has been made, please contact the COO immediately so that the issue can be reviewed and any error corrected.
The initiation of a complaint, in good faith, shall not under any circumstances be grounds for discipline. It is a violation of Company policy for an individual to be disciplined or otherwise disadvantaged as a result of the good faith resort to this complaint procedure.
Hourly employees
In general, hourly (non-exempt) employees are paid for time worked. Employees who are absent from work during a workweek are required to take available accrued PTO until exhausted when time off is taken.
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512 Business Travel Expenses Effective Date: 9/6/2016
Revision Date:
HBL will reimburse employees for reasonable business travel expenses incurred while on assignments away from the normal work location. All business travel must be approved in advance by the CEO or COO.
Employees whose travel plans have been approved are responsible for making their own travel arrangements.
When approved, the actual costs of travel, meals, lodging, and other expenses directly related to accomplishing business travel objectives will be reimbursed by HBL. Employees are expected to limit expenses to reasonable amounts.
Employees who are involved in an accident while traveling on business must promptly report the incident to their immediate supervisor. Vehicles leased or rented by HBL may not be used for personal use without prior approval.
With prior approval, employees on business travel may be accompanied by a family member or friend, when the presence of a companion will not interfere with successful completion of business objectives. Generally, employees are also permitted to combine personal travel with business travel, as long as time away from work is approved. Additional expenses arising from such non-business travel are the responsibility of the employee.
When travel is completed, employees should submit completed travel expense reports within thirty days. Reports should be accompanied by receipts for all individual expenses.
Employees should contact their supervisor for guidance and assistance on procedures related to travel arrangements, expense reports, reimbursement for specific expenses, or any other business travel issues.
Abuse of this business travel expenses policy, including falsifying expense reports to reflect costs not incurred by the employee, can be grounds for disciplinary action, up to and including termination of employment.
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513 Travel Time Effective Date: 9/6/2016
Revision Date:
Whether travel time is compensable work time for non-exempt employees depends upon the kind of travel involved.
Home to Work Travel
An employee who travels from home before the regular workday and returns to his/her home at the end of the workday is engaged in ordinary home to work travel, which is not work time.
Home to Work on a Special One-Day Assignment
An employee who regularly works at a fixed location in one city may be given a special one day assignment in another city and return home the same day. The time spent in traveling to and returning from the other city is work time, except that the time the employee would normally spend commuting to the regular work site may be deducted.
Travel That is All in a Day's Work
Time spent by an employee in travel as part of their principal activity, such as travel from job site to job site during the workday, is work time and is counted as hours worked.
Travel Away from Home
Travel that keeps an employee away from home overnight is travel away from home. Travel away from home is work time when it cuts across the employee's workday. The time is not only hours worked on regular working days during normal working hours but also during corresponding hours on nonworking days. For example, travel on Saturday between 8 a.m. and 5 p.m., our regular working hours, is considered work time. Travel away from home outside of regular working hours as a passenger on an airplane, train, boat, bus or automobile is not considered work time.
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516 Computer and Email Usage Effective Date: 9/6/2016
Revision Date:
Computers, computer files, the email system, and software furnished to employees are HBL property intended for business use. Employees should not use a password, access a file, or retrieve any stored communication without authorization. To ensure compliance with this policy, computer and email usage may be monitored.
HBL strives to maintain a workplace free of harassment and sensitive to the diversity of its employees. Therefore, HBL prohibits the use of computers and the email system in ways that are disruptive, offensive to others, illegal, or harmful to morale.
For example, the display or transmission of sexually explicit images, messages, and cartoons is not allowed. Other such misuse includes, but is not limited to, ethnic slurs, racial comments, off-color jokes, or anything that may be construed as harassment or showing disrespect for others.
HBL purchases and licenses the use of various computer software for business purposes and does not own the copyright to this software or its related documentation. Unless authorized by the software developer, HBL does not have the right to reproduce such software for use on more than one computer.
Employees may only use software on local area networks or on multiple machines according to the software license agreement. HBL prohibits the illegal duplication of software and its related documentation.
Data that is stored on a workstation hard drive (e.g., a computer desktop) is not backed up as part of our regular backup procedures. Therefore, each employee must ensure that all pertinent data is stored on a network drive or otherwise backed up.
Employees should notify their department manager, the Network Administrator or any member of management upon learning of violations of this policy. Employees who violate this policy will be subject to disciplinary action, up to and including termination of employment.
Nothing in this section limits the rights of an employee under any provision of the National Labor Relations Act.
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517 Internet Usage Effective Date: 9/6/2016
Revision Date:
Internet access to global electronic information resources on the World Wide Web is provided by HBL to assist employees in obtaining work-related data and technology. The following guidelines have been established to help ensure responsible and productive Internet usage. While Internet usage is intended for job-related activities, incidental and occasional brief personal use is permitted within reasonable limits.
All Internet data that is composed, transmitted, or received via our computer communications systems is considered to be part of the official records of HBL and, as such, is subject to disclosure to law enforcement or other third parties. Consequently, employees should always ensure that the business information contained in Internet email messages and other transmissions is accurate, appropriate, ethical, and lawful.
The equipment, services, and technology provided to access the Internet remain at all times the property of HBL. As such, HBL reserves the right to monitor Internet traffic, and retrieve and read any data composed, sent, or received through our online connections and stored in our computer systems.
Data that is composed, transmitted, accessed, or received via the Internet must not contain content that could be considered discriminatory, offensive, obscene, threatening, harassing, intimidating, or disruptive to any employee or other person. Examples of unacceptable content may include, but are not limited to, sexual comments or images, racial slurs, gender-specific comments, or any other comments or images that could reasonably offend someone on the basis of race, age, sex, religious or political beliefs, national origin, disability, sexual orientation, or any other characteristic protected by law.
The unauthorized use, installation, copying, or distribution of copyrighted, trademarked, or patented material on the Internet is expressly prohibited. As a general rule, if an employee did not create material, does not own the rights to it, or has not gotten authorization for its use, it should not be put on the Internet. Employees are also responsible for ensuring that the person sending any material over the Internet has the appropriate distribution rights.
Internet users should take the necessary anti-virus precautions before downloading or copying any file from the Internet. All downloaded files are to be checked for viruses; all compressed files are to be checked before and after decompression.
Abuse of the Internet access provided by HBL in violation of law or HBL policies will result in disciplinary action, up to and including termination of employment. Employees may also be held personally liable for any violations of this policy. The following behaviors are examples of previously stated or additional actions and activities that are prohibited and can result in disciplinary action:
* Sending or posting discriminatory, harassing, or threatening messages or images
* Using the organization's time and resources for personal gain
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* Stealing, using, or disclosing someone else's code or password without authorization
* Copying, pirating, or downloading software and electronic files without permission
* Violating copyright law
* Failing to observe licensing agreements
* Engaging in unauthorized transactions that may incur a cost to the organization or initiate unwanted Internet services and transmissions
* Sending or posting messages or material that could damage the organization's image or reputation
* Participating in the viewing or exchange of pornography or obscene materials
* Sending or posting messages that defame or slander other individuals
* Attempting to break into the computer system of another organization or person
* Refusing to cooperate with a security investigation
* Sending or posting chain letters, solicitations, or advertisements not related to business purposes or activities
* Using the Internet for political causes or activities, religious activities, or any sort of gambling
* Jeopardizing the security of the organization's electronic communications systems
* Sending or posting messages that disparage another organization's products or services
* Passing off personal views as representing those of the organization
* Sending anonymous email messages
* Engaging in any other illegal activities
Nothing in this section limits the rights of an employee under any provision of the National Labor Relations Act.
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518 Workplace Monitoring Effective Date: 9/6/2016
Revision Date:
Workplace monitoring may be conducted by HBL to ensure quality control, employee safety, security, and customer satisfaction.
Computers furnished to employees are the property of HBL. As such, computer usage and files may be monitored or accessed.
Because HBL is sensitive to the legitimate privacy rights of employees, every effort will be made to guarantee that workplace monitoring is done in an ethical and respectful manner. However, employees have no privacy rights when it comes to Company-provided equipment.
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519 Social Media Policy Effective Date: 9/6/2016
Revision Date:
Social Media Policy
At HBL we understand that social media can be a fun and rewarding way to share your life and opinions with family, friends and co-workers around the world. However, use of social media also presents certain risks and carries with it certain responsibilities. To assist you in making responsible decisions about your use of social media, we have established these guidelines for appropriate use of social media.
This policy applies to all employees who work for HBL.
Guidelines
In the rapidly expanding world of electronic communication, social media can mean many things. Social media includes all means of communicating or posting information or content of any sort on the Internet, including to your own or someone else's web log or blog, journal or diary, personal web site, social networking or affinity web site, web bulletin board or a chat room, whether or not employeed or affiliated with HBL, as well as any other form of electronic communication.
The same principles and guidelines found in HBL policies and three basic beliefs apply to your activities online. Ultimately, you are solely responsible for what you post online. Before creating online content, consider some of the risks and rewards that are involved. Keep in mind that any of your conduct that adversely affects your job performance, the performance of fellow employees or otherwise adversely affects members, clients, suppliers, or people who work on behalf of HBL’s legitimate business interests may result in disciplinary action up to and including termination.
Know and follow the rules
Carefully read these guidelines, the HBL Information Policy and the Discrimination & Harassment Prevention Policy, and ensure your postings are consistent with these policies. Inappropriate postings that may include discriminatory remarks, harassment, and threats of violence or similar inappropriate or unlawful conduct will not be tolerated and may subject you to disciplinary action up to and including termination.
Be respectful
Always be fair and courteous to fellow employees, clients, members, suppliers or people who work on behalf of HBL. Also, keep in mind that you are more likely to resolve work-related complaints by speaking directly with your co-workers or by utilizing our Complaint process than by posting complaints to a social media outlet. Nevertheless, if you decide to post complaints or criticism, avoid using statements, photographs, video or audio that reasonably could be viewed as malicious, obscene, threatening or
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intimidating, that disparage clients, members, employees or suppliers, or that might constitute harassment or bullying. Examples of such conduct might include offensive posts meant to intentionally harm someone's reputation or posts that could contribute to a hostile work environment on the basis of race, sex, disability, religion or any other status protected by law or Company policy.
Be honest and accurate
Make sure you are always honest and accurate when posting information or news, and if you make a mistake, correct it quickly. Be open about any previous posts you have altered. Remember that the Internet archives almost everything; therefore, even deleted postings can be searched. Never post any information or rumors that you know to be false about HBL, fellow employees, members, clients, suppliers, people working on behalf of HBL or competitors.
Post only appropriate and respectful content
Maintain the confidentiality of HBL trade secrets and private or confidential information. Trades secrets may include information regarding the development of systems, processes, products, know-how and technology. Do not post internal reports, policies, procedures or other internal business-related confidential communications.
Respect financial disclosure laws. It is illegal to communicate or give a "tip" on inside information to others so that they may buy or sell stocks or securities. Such online conduct may also violate the Insider Trading Policy.
Do not create a link from your blog, website or other social networking site to a HBL website without identifying yourself as a HBL employee.
Express only your personal opinions. Never represent yourself as a spokesperson for HBL. If HBL is a subject of the content you are creating, be clear and open about the fact that you are an employee and make it clear that your views do not represent those of HBL, fellow employees, members, clients, suppliers or people working on behalf of HBL. If you do publish a blog or post online related to the work you do or subjects employed with HBL, make it clear that you are not speaking on behalf of HBL. It is best to include a disclaimer such as "The postings on this site are my own and do not necessarily reflect the views of HBL."
Using social media at work
Refrain from using social media while on work time or on equipment we provide, unless it is work-related as authorized by your department manager or consistent with the Company Equipment Policy. Do not use HBL email addresses to register on social networks, blogs or other online tools utilized for personal use.
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Retaliation is prohibited
HBL prohibits taking negative action against any employee for reporting a possible deviation from this policy or for cooperating in an investigation. Any employee who retaliates against another employee for reporting a possible deviation from this policy or for cooperating in an investigation will be subject to disciplinary action, up to and including termination.
Media contacts
Employees should not speak to the media on HBL ’s behalf without contacting management. All media inquiries should be directed to them.
For more information
If you have questions, please contact the DOO or IT Manager.
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520 Telecommuting Effective Date: 9/6/2016
Revision Date:
Telecommuting is the practice of working at home or at a site near the home instead of physically traveling to a central workplace. It is a work alternative that HBL may offer to some employees when it would benefit both the Company and the employee.
The decision to approve a telecommuting arrangement will be based on factors such as position and job duties, performance history, related work skills, and the impact on the Company.
The employee's compensation, benefits, work status, work responsibilities, and the amount of time the employee is expected to work per day or per pay period will not change due to participation in the telecommuting program (unless otherwise agreed upon in writing).
The employee's at-home work hours will conform to a schedule agreed upon by the employee and his or her department manager. If such a schedule has not been agreed upon, the employee's work hours will be assumed to be the same as they were before the employee began telecommuting. Changes to this schedule must be reviewed and approved in advance by the employee's department manager.
Telecommuting is an alternative method of meeting the needs of the Company and is not a universal employee benefit. As such, HBL has the right to refuse to make telecommuting available to an employee and to terminate a telecommuting arrangement at any time.
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522 Workplace Violence Prevention Effective Date: 9/6/2016
Revision Date: 11/29/2016
HBL is committed to preventing workplace violence and to maintaining a safe work environment. Given the increasing violence in society in general, HBL has adopted the following guidelines to deal with intimidation, harassment, or other threats of (or actual) violence that may occur during business hours or on its premises.
All employees, including supervisors and temporary employees, should be treated with courtesy and respect at all times. Employees are expected to refrain from fighting, "horseplay," or other conduct that may be dangerous to others. No weapons are permitted inside the building but may be left in vehicles.
Conduct that threatens, intimidates, or coerces another employee, a customer, or a member of the public at any time, including off-duty periods, will not be tolerated. This prohibition includes all acts of harassment, including harassment that is based on an individual's sex, race, age, or any characteristic protected by federal, state, or local law.
All threats of (or actual) violence, both direct and indirect, should be reported as soon as possible to your department manager or any other member of management. This includes threats by employees, as well as threats by customers, vendors, solicitors, or other members of the public. When reporting a threat of violence, you should be as specific and detailed as possible.
All suspicious individuals or activities should also be reported as soon as possible to your department manager. Do not place yourself in peril. If you see or hear a commotion or disturbance near your workstation, do not try to intercede or see what is happening.
HBL will promptly and thoroughly investigate all reports of threats of (or actual) violence and of suspicious individuals or activities. The identity of the individual making a report will be protected as much as is practical.
Anyone determined to be responsible for threats of (or actual) violence or other conduct that is in violation of these guidelines will be subject to prompt disciplinary action up to and including termination of employment.
HBL encourages employees to bring their disputes or differences with other employees to the attention of their department manager or the CEO and/or COO before the situation escalates into potential violence. HBL is eager to assist in the resolution of employee disputes, and will not discipline employees for raising such concerns.
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526 Cell Phone Usage Effective Date: 9/6/2016
Revision Date:
HBL provides cellular telephone reimbursement to some employees as a business tool. They are provided to assist employees in communicating with management and other employees, their clients, associates, and others with whom they may conduct business.
Employees may have access to a cell phone while in their cars and should remember that their primary responsibility is driving safely and obeying the rules of the road. Employees are prohibited from using cell phones to conduct business while driving and should safely pull off the road and come to a complete stop before dialing or talking on the phone.
To protect Company data and computer system, all employees that access firm email from their personal cell phones must have an access passcode set.
As a representative of HBL, cell phone users are reminded that the regular business etiquette employed when speaking from office phones or in meetings applies to conversations conducted over a cell phone.
Personal use of cell phones should be limited during work hours.
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603 Personal Leave Effective Date: 9/6/2016
Revision Date:
HBL may provide leaves of absence when in the Company Management's judgment exceptional circumstances warrant such action, without pay to eligible employees who wish to take time off from work duties to fulfill personal obligations. Employees in the following employment classification(s) are eligible to request personal leave as described in this policy:
* Regular full-time employees
* Regular part-time employees
Eligible employees may request personal leave only after having completed 365 calendar days of service. As soon as eligible employees become aware of the need for a personal leave of absence, they should request a leave from their department manager.
An employee must take any available PTO as part of the approved period of leave.
Requests for personal leave will be evaluated based on a number of factors, including anticipated workload requirements and staffing considerations during the proposed period of absence.
Subject to the terms, conditions, and limitations of the applicable plans, health insurance benefits will be provided by HBL until the end of the month in which the approved personal leave begins. At that time, employees will become responsible for the full costs of these benefits if they wish coverage to continue. When the employee returns from personal leave, benefits will again be provided by HBL according to the applicable plans.
Benefit accruals, such as PTO or holiday benefits, will be suspended during the leave and will resume upon return to active employment.
When a personal leave ends, every reasonable effort will be made to return the employee to the same position, if it is available, or to a similar available position for which the employee is qualified. However, HBL cannot guarantee reinstatement in all cases.
If an employee fails to report to work promptly at the expiration of the approved leave period, HBL will assume the employee has resigned.
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605 Military Leave Effective Date: 9/6/2016
Revision Date:
A military leave of absence will be granted to employees who are absent from work because of service in the U. S. uniformed services in accordance with the Uniformed Services Employment and Reemployment Rights Act (USERRA). Advance notice of military service is required, unless military necessity prevents such notice or it is otherwise impossible or unreasonable.
Employees will receive partial pay for two-week training assignments and shorter absences. Upon presentation of satisfactory military pay verification data, employees will be paid the difference between their normal base compensation and the pay (excluding expense pay) received while on military duty.
The portion of any military leaves of absence in excess of two weeks will be unpaid. However, employees may use any available paid time off for the absence.
Continuation of health insurance benefits is available as required by USERRA based on the length of the leave and subject to the terms, conditions and limitations of the applicable plans for which the employee is otherwise eligible.
Benefit accruals, such as PTO or holiday benefits, will be suspended during the leave and will resume upon the employee's return to active employment.
Employees on military leave for up to 30 days are required to return to work for the first regularly scheduled day after the end of service, allowing reasonable travel time. Employees on longer military leave must apply for reinstatement in accordance with USERRA and all applicable state laws.
Employees returning from military leave will be placed in the position they would have attained had they remained continuously employed or a comparable one depending on the length of military service in accordance with USERRA. They will be treated as though they were continuously employed for purposes of determining benefits based on length of service.
Contact the Firm Administrator for more information or questions about military leave.
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607 Pregnancy-Related Absences Effective Date: 9/6/2016
Revision Date:
HBL will not discriminate against any employee who requests an excused absence for medical disabilities associated with pregnancy. Such leave requests will be evaluated according to the medical leave policy provisions outlined in this handbook and all applicable federal and state laws.
Requests for time off associated with pregnancy and/or childbirth, such as bonding and child care, not related to medical disabilities for those conditions will be considered in the same manner as other requests for unpaid family or personal leave.
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615 Court Appearance Leave Effective Date: 9/6/2016
Revision Date:
If an employee is the victim of a crime or a witness to a crime, or a member of a crime victim's family, the employee may request time off to attend court proceedings or other needs related to that crime. In this context, a crime includes domestic violence, sexual assault, and stalking, as well as other crimes for which judicial proceedings are called. Family members include the employee's spouse, registered domestic partner, child or stepchild, brother or stepbrother, sister or stepsister, mother or stepmother, father or stepfather or child of a registered domestic partner.
The employee requesting leave must give advance notice whenever possible of the need for leave to their department manager, and provide documentation verifying the need for the leave. Acceptable documentation includes:
* a police report indicating that the employee or a member of the employee's family was a victim of a crime;
* a court order protecting or separating the employee from the perpetrator of an act of domestic violence, or other evidence from the court or prosecuting attorney that the employee has appeared in court; or,
* documentation from a medical professional, domestic violence advocate, health care provider, or counselor that the employee was undergoing treatment for physical or mental injuries or abuse resulting in victimization from an act of domestic violence, sexual assault, or other crime.
Leave may be requested to:
* prepare for and attend court proceedings;
* receive medical treatment or attend to medical treatment for a victim who is the employee or the employee's family member;
* obtain a court-ordered relief to help ensure the health, safety or welfare of the victim; or,
* procure a restraining order or a temporary restraining order (in the case of victims of domestic violence or sexual assault);
While this leave is unpaid leave, the employee may use accrued leave during the leave period.
HBL will make every attempt to maintain the confidentiality of any information provided as certification of the need for court appearance leave.
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701 Employee Conduct and Work Rules Effective Date: 9/6/2016
Revision Date:
To ensure orderly operations and provide the best possible work environment, HBL expects employees to follow rules of conduct that will protect the interests and safety of all employees and the Company.
It is not possible to list all the forms of behavior that are considered unacceptable in the workplace. The following are examples of infractions of rules of conduct that may result in disciplinary action, up to and including termination of employment:
Theft or inappropriate removal or possession of property or confidential client information
Falsification of timekeeping records
Coming to work or working under the influence of alcohol or illegal drugs
Possession, distribution, sale, transfer, or use of alcohol or illegal drugs in the workplace, while on duty, or while operating employer-owned vehicles or equipment
Fighting or threatening violence in the workplace
Boisterous or disruptive activity in the workplace
Negligence or improper conduct leading to damage of employer-owned or customer-owned property
Insubordination or other conduct, such as refusal of a lawful request from a supervisor, department manager, or management
Violation of safety or health rules
Smoking in prohibited areas
Sexual or other unlawful or unwelcome harassment
Possession of dangerous or unauthorized materials, such as explosives or firearms (except in accordance with this policy), in the workplace
Excessive absenteeism or any absence without notice (no call, no show)
Unauthorized absence from work station during the workday
Unauthorized use of telephones, mail system, or other employer-owned equipment
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Unauthorized disclosure of business "secrets" or confidential information
Violation of personnel policies
Unsatisfactory performance or conduct
Employment with HBL is at the mutual consent of HBL and the employee, and either party may terminate that relationship at any time, with or without cause, and with or without advance notice.
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703 Sexual and Other Unlawful Harassment Effective Date: 9/6/2016
Revision Date:
HBL is committed to providing a work environment that is free from all forms of discrimination and conduct that can be considered harassing, coercive, or disruptive, including sexual harassment. Actions, words, jokes, or comments based on an individual's sex, race, color, national origin, age, religion, disability, sexual orientation, or any other legally protected characteristic will not be tolerated. HBL provides ongoing sexual harassment training to ensure you the opportunity to work in an environment free of sexual and other unlawful harassment.
Sexual harassment is defined as unwanted sexual advances, or visual, verbal, or physical conduct of a sexual nature. This definition includes many forms of offensive behavior and includes gender-based harassment of a person of the same sex as the harasser. The following is a partial list of sexual harassment examples:
* Unwanted sexual advances.
* Offering employment benefits in exchange for sexual favors.
* Making or threatening reprisals after a negative response to sexual advances.
* Visual conduct that includes leering, making sexual gestures, or displaying of sexually suggestive objects or pictures, cartoons or posters.
* Verbal conduct that includes making or using derogatory comments, epithets, slurs, or jokes.
* Verbal sexual advances or propositions.
* Verbal abuse of a sexual nature, graphic verbal commentaries about an individual's body, sexually degrading words used to describe an individual, or suggestive or obscene letters, notes, or invitations.
* Physical conduct that includes touching, assaulting, or impeding or blocking movements.
Unwelcome sexual advances (either verbal or physical), requests for sexual favors, and other verbal or physical conduct of a sexual nature constitute sexual harassment when: (1) submission to such conduct is made either explicitly or implicitly a term or condition of employment; (2) submission or rejection of the conduct is used as a basis for making employment decisions; or, (3) the conduct has the purpose or effect of interfering with work performance or creating an intimidating, hostile, or offensive work environment.
If you experience or witness sexual or other unlawful harassment in the workplace, report it immediately to your department manager. If your department manager is unavailable or you believe it would be inappropriate to contact that person, you should immediately contact the CEO or COO or any other member of management. You can raise concerns and make reports without fear of reprisal or retaliation.
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All allegations of sexual harassment will be quickly and discreetly investigated. To the extent possible, your confidentiality and that of any witnesses and the alleged harasser will be protected against unnecessary disclosure. When the investigation is completed, you will be informed of the outcome of the investigation.
Any supervisor or department manager who becomes aware of possible sexual or other unlawful harassment must immediately advise the CEO or COO or any member of management so it can be investigated in a timely and confidential manner. Anyone engaging in sexual or other unlawful harassment will be subject to disciplinary action, up to and including termination of employment.
The initiation of a complaint, in good faith, shall not under any circumstances be grounds for discipline. It is a violation of Company policy for an individual to be disciplined or otherwise disadvantaged as a result of the good faith resort to this complaint procedure.
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704 Attendance and Punctuality Effective Date: 9/6/2016
Revision Date:
To maintain a safe and productive work environment, HBL expects employees to be reliable and to be punctual in reporting for scheduled work. Absenteeism and tardiness place a burden on other employees and on HBL. In the rare instances when employees cannot avoid being late to work or are unable to work as scheduled, they should notify their department manager by phone as soon as possible in advance of the anticipated tardiness or absence. (It is not considered adequate notice to leave a message on the Firm's phone.)
Poor attendance and excessive tardiness are disruptive. Either may lead to disciplinary action, up to and including termination of employment.
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705 Personal Appearance Effective Date: 9/6/2016
Revision Date:
Dress, grooming, and personal cleanliness standards contribute to the morale of all employees and affect the business image HBL presents to clients and visitors. Because our work environment serves clients, professional business casual attire is essential. HBL expects you to "Dress for Your Day" which simply allows you to determine the appropriate apparel for your scheduled work day. Our goal is to have employees project a professional image while taking advantage of more casual and relaxed fashions, if calendars permit.
Clients make decisions about the quality of our products and services based on their interaction with you. We expect that you will present a professional appearance and provide the following guidelines for your assistance. If you have questions regarding this policy, please consult your department manager.
During business hours or when representing HBL, you are expected to present a clean, neat, and tasteful appearance. You should dress and groom yourself according to the requirements of your position, your expected client interactions and accepted social standards.
Business casual attire includes suits, dress slacks, jackets, sweaters, shirts, skirts, dark-wash jeans and dresses that are appropriate for a business environment. Clothing should be in good condition; clean, modest, ironed if needed and should fit properly.
Employees are expected to demonstrate good judgment and professional taste. Courtesy to coworkers and your professional image to clients should be the factors that are used to assess that you are dressing in business attire that is appropriate.
If your department manager feels your personal appearance is inappropriate, you may be asked to leave the workplace until you are properly dressed or groomed. Under such circumstance, you will not be compensated for the time away from work. Consult your department manager if you have questions as to what constitutes appropriate appearance. Where necessary, reasonable accommodation will be made to a person with a disability or to meet the employee's needs of a sincerely held religious belief.
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716 Discipline Effective Date: 9/6/2016
Revision Date:
The purpose of this policy is to state HBL's position on administering equitable and consistent discipline for unsatisfactory conduct in the workplace. The best disciplinary measure is the one that does not have to be enforced and comes from good leadership and fair supervision at all employment levels.
HBL's own best interest lies in ensuring fair treatment of all employees and in making certain that disciplinary actions are prompt, uniform, and impartial. The major purpose of any disciplinary action is to correct the problem, prevent recurrence, and prepare the employee for satisfactory service in the future.
Although employment with HBL is based on mutual consent and both the employee and HBL have the right to terminate employment at will, with or without cause or advance notice, HBL may use discipline at its discretion.
Disciplinary action consists of the following four steps -- verbal warning, written warning, suspension with or without pay, or termination of employment -- depending on the severity of the problem and the number of occurrences. There may be circumstances when one or more steps are bypassed.
With respect to most disciplinary problems, these steps will normally be followed: a first offense calls for a verbal warning; a next offense is followed by a written warning; another offense can lead to a suspension; and, still another offense can then lead to termination of employment.
HBL recognizes that there are certain types of employee problems that are serious enough to justify either a suspension, or, in extreme situations, termination of employment, without going through the usual progressive discipline steps.
While it is impossible to list every type of behavior that may be deemed a serious offense, the Employee Conduct and Work Rules, Policy #701, includes examples of problems that may result in immediate suspension or termination of employment. However, the problems listed are not all necessarily serious offenses, but may be examples of unsatisfactory conduct that will trigger progressive discipline.
We hope that most employee problems can be corrected at an early stage, benefiting both the employee and HBL.
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718 Problem Resolution Effective Date: 9/6/2016
Revision Date:
HBL is committed to providing the best possible working conditions for its employees. Part of this commitment is encouraging an open and frank atmosphere in which any problem, complaint, suggestion, or question receives a timely response from HBL supervisors and management.
HBL strives to ensure fair and honest treatment of all employees. Supervisors, managers, and employees are expected to treat each other with mutual respect. Employees are encouraged to offer positive and constructive criticism.
If employees disagree with established rules of conduct, policies, or practices, they can express their concern through the problem resolution procedure. No employee will be penalized, formally or informally, for voicing a complaint with HBL in a reasonable, business-like manner, or for using the problem resolution procedure.
If a situation occurs when employees believe that a condition of employment or a decision affecting them is unjust or inequitable, they are encouraged to make use of the following steps. The employee may discontinue the procedure at any step.
1. Employee presents problem to their department manager after incident occurs. If their department manager is unavailable or employee believes it would be inappropriate to contact that person, employee may present problem to the COO or DOO or any other member of management.
2. The department manager responds to problem during discussion or after consulting with appropriate management, when necessary. Department manager documents discussion and forwards a copy of the discussion to the Firm Administrator for employee's file if resolved.
3. Employee presents problem to COO or DOO if problem is unresolved.
4. COO or DOO counsels and advises employee, assists in putting problem in writing, visits with employee's manager(s), if necessary, and directs employee to CEO for review of problem.
5. Employee presents problem to CEO in writing.
6. CEO reviews and considers problem. COO informs employee of decision and forwards copy of written response to the Firm Administrator for employee's file. The CEO has full authority to make any adjustment deemed appropriate to resolve the problem.
Not every problem can be resolved to everyone's total satisfaction, but only through understanding and discussion of mutual problems can employees and management develop confidence in each other. This confidence is important to the operation of an efficient and harmonious work environment, and helps to ensure everyone's job security.
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Termination decisions are final and terminated employees are not eligible to participate in the Problem Resolution process.
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720 Casual Days Effective Date: 9/6/2016
Revision Date:
In addition to our "Dress for Your Day" policy, HBL's policy designating all Fridays and tax season Saturdays as casual dress days will remain in force. The following information is intended to serve as a guide to help define appropriate casual wear for all employees during designated casual days at HBL. In addition to Fridays and Saturdays, other days, such as certain holidays or days preceding holidays, may be designated as casual days with prior notification from the Firm Administrator.
Not all casual clothing is appropriate for the office. Casual wear means clean, and neat clothing. It is never appropriate to wear stained, wrinkled, frayed, or revealing clothing to the workplace. If you are considering wearing something and you are not sure if it is acceptable, choose something else or inquire first.
Listed below is a general overview of acceptable casual wear as well as a listing of some of the more common items that are not appropriate for the office. Neither group is intended to be all inclusive. Rather, these items should help set the general parameters for proper casual wear and allow you to make intelligent judgments about items that are not specifically addressed.
Examples of acceptable casual wear include:
* jeans, light-wash/distressed, no holes or frays
* casual dresses and skirts
* casual shirts and blouses
* polo/golf shirts
* sweaters
* tasteful T-shirts and sweatshirts
* tennis shoes that are clean and worn appropriately laced up
* sandals
Examples of inappropriate clothing items that should not be worn on casual days include:
* jeans that are excessively worn or faded
* sweatpants/yoga pants
* warm-up or jogging suits and pants
* shorts
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* bib overalls
* miniskirts
* spaghetti-strap dresses or tops
* T-shirts or sweatshirts with messages or images, except on firm designated days
* crop tops
* visible undergarments
* slippers
* flip-flops
For some, traditional business attire may simply remain a more favored option on casual days. The choice will be yours. We hope and fully expect that casual days will help make our workplace more enjoyable and productive.
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722 Workplace Etiquette Effective Date: 9/6/2016
Revision Date:
HBL strives to maintain a positive work environment where employees treat each other with respect and courtesy. Sometimes issues arise when employees are unaware that their behavior in the workplace may be disruptive or annoying to others. Many of these day-to-day issues can be addressed by politely talking with a co-worker to bring the perceived problem to his or her attention. In most cases, common sense will dictate an appropriate resolution. HBL encourages all employees to keep an open mind and graciously accept constructive feedback or a request to change behavior that may be affecting another employee's ability to concentrate and be productive.
The following workplace etiquette guidelines are not necessarily intended to be hard and fast work rules with disciplinary consequences. They are simply suggestions for appropriate workplace behavior to help everyone be more conscientious and considerate of co-workers and the work environment. Please contact the DOO if you have comments, concerns, or suggestions regarding these workplace etiquette guidelines.
* Return copy machine and printer settings to their default settings after changing them.
* Retrieve print jobs in a timely manner and be sure to collect all your pages.
* Be careful not to take or discard others' print jobs or faxes when collecting your own.
* Avoid public accusations or criticisms of other employees. Address such issues privately with those involved or your department manager.
* Try to minimize unscheduled interruptions of other employees while they are working.
* Be conscious of how your voice travels, and try to lower the volume of your voice when talking on the phone or to others in open areas.
* Minimize talking between workspaces or over cubicle walls. Instead, conduct conversations with others in their workspace.
* Monitor the volume when listening to music, voice mail, or a speakerphone that others can hear.
* Clean up after yourself.
* Make coffee!!
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800 Life-Threatening Illnesses in the Workplace Effective Date: 9/6/2016
Revision Date:
Employees with life-threatening illnesses, such as cancer, heart disease, and AIDS, often wish to continue their normal pursuits, including work, to the extent allowed by their condition. HBL supports these endeavors as long as employees are able to meet acceptable performance standards. As in the case of other disabilities, HBL will make reasonable accommodations in accordance with all legal requirements, to allow qualified employees with life-threatening illnesses to perform the essential functions of their jobs.
Medical information on individual employees is treated confidentially. HBL will take reasonable precautions to protect such information from inappropriate disclosure. Managers and other employees have a responsibility to respect and maintain the confidentiality of employee medical information. Anyone inappropriately disclosing such information is subject to disciplinary action, up to and including termination of employment.
Employees with questions or concerns about life-threatening illnesses are encouraged to contact the COO, DOO or Firm Administrator for information and referral to appropriate services and resources.
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802 Recycling & Shredding Effective Date: 9/6/2016
Revision Date:
HBL supports environmental awareness by encouraging recycling and waste management in its business practices and operating procedures. This support includes a commitment to the purchase, use, and disposal of products and materials in a manner that will best utilize natural resources and minimize any negative impact on the earth's environment.
Special recycling receptacles have been set up to promote the separation and collection of the following recyclable materials at HBL:
* computer paper
* white high grade or bond paper
* ledger paper
* mixed or colored paper
* newspaper
* corrugated cardboard
* brown paper bags
* aluminum
* glass
* plastics
The simple act of placing a piece of paper, can, or bottle in a recycling container is the first step in reducing demand on the earth's limited resources. Success of this program depends on active participation by all of us. Employees are encouraged to make a commitment to recycle and be a part of this solution.
HBL encourages reducing and, when possible, eliminating the use of disposable products. Source reduction decreases the consumption of valuable resources through such workplace practices as:
* communication through computer networks with email
* two-sided photocopying
* computerized business forms
* reusing paper clips, folders, and binders
By recycling, HBL is helping to solve trash disposal and control problems facing all of us today. If you
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have any questions or new ideas and suggestions for the recycling program contact the Director of Operations.
All documents that contain client or confidential information must be shredded rather than put in a waste can.
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803 Serving as a Trustee, Executor or Receiver Effective Date: 9/6/2016
Revision Date:
It is not uncommon for an employee or shareholder to be asked to serve as a trustee, executor or receiver in the course of Company duties. Employees and shareholders must adhere to the following guidance in accepting such a position:
1. A Company member must get approval from the shareholders prior to accepting a position as a Trustee, Executor, Conservator or similar position of an Estate, Trust, Receivership or similar engagement.
2. The Company prohibits the use of trust funds to invest in entities in which the Trustee, Company
or related individual or entity is involved.
3. The Company prohibits the use of trust funds as loans to the Trustee, Owners or employees of the Company or any Predecessor Company or as loans to the Company or any Predecessor Company itself.
4. Any accounting services (bookkeeping, tax, etc.) performed under the name of the Company must be either performed or reviewed by a Company member other than the Executor, Trustee or Receiver.
5. Responsibilities of an Executor, Trustee or Receiver will be executed as they are stated in the trust, therefore, an engagement letter is not required.
6. All fees earned as Executor, Trustee or Receiver inure to the benefit of the Company.
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810 Recruiting Referral Fees Effective Date: 11/29/2016
Revision Date:
In order to encourage and reward employees for participating in our staff recruiting process, referral fees will be paid to existing employees as follows:
A $3,500 fee will be paid for referrals of professional staff with a CPA license and 3 or more years experience: $1,000 will be paid at the 90-day anniversary of the new employee and $2,500 at their 18-month anniversary.
A $2,500 fee will be paid for referrals of professional staff with no CPA license but with 3 or more years experience: $750 will be paid at the 90-day anniversary of the new employee and $1,750 at their 18-month anniversary.
A $1,500 fee will be paid for referrals of professional staff with or without a CPA license, and with 1 or more but less than 3 years experience: $500 at the 90-day anniversary of the new employee and $1,000 at their 18-month anniversary.
A $100 spiff will be paid to anyone referring a person who is extended a full-time job offer by our Company and declines it.
No payments will be made for referrals of administrative employees or anyone with less than 1 year of full-time experience.
Referral fees will be paid in the paycheck immediately following the respective anniversary dates.
Employees due referral fees must be working here at the time the payment to them is payable; i.e., we will not send any referral checks to ex-employees.
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899 Employee Acknowledgement Form Effective Date: 9/6/2016
Revision Date:
EMPLOYEE ACKNOWLEDGEMENT FORM
The employee handbook describes important information about the Company. I understand that I should consult the Firm Administrator if I have any questions that are not answered in the handbook.
I became an employee at HBL voluntarily. I understand and acknowledge that there is no specified length to my employment at HBL and that my employment is “at will.” I understand and acknowledge that "at will" means that I may terminate my employment at any time, with or without cause or advance notice. I also understand and acknowledge that "at will" means that the Company may terminate my employment at any time, with or without cause or advance notice, as long as they do not violate federal or state laws.
I understand and acknowledge that there may be changes to the information, policies, and benefits in the handbook. The only exception is that HBL will not change or cancel its “at will” employment policy and no one other than the CEO or COO of the Company has the authority to alter this arrangement, to enter into an agreement for employment for a specified period of time, or to make any agreement contrary to this policy. I understand that the Company may add new policies to the handbook as well as replace, change, or cancel existing policies. I understand that handbook changes can only be authorized by the HBL.
I understand and acknowledge that this handbook is not a contract of employment or a legal document. I have received the 2016 revised handbook and I understand that it is my responsibility to read and follow the policies contained in this handbook and any changes made to it.
By signing the acknowledgement and receipt of this handbook, I give the Company the right to deduct from my final paycheck the fair market value of any Company property not returned at the end of my employment or any amounts I may owe HBL.
EMPLOYEE'S NAME (printed): _____________________________________________
EMPLOYEE'S SIGNATURE: _________________________________________________
DATE: __________________________________
THIS PAGE IS TO REMAIN AS PART OF THE EMPLOYEE HANDBOOK.
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Index (Policy number shown in brackets)
Reference Item Page No. SECTION 125 PLAN 39 see Section 125 Cafeteria Plan [327] 401(K) SAVINGS PLAN [320] 37 ABSENCES 57 see Part-day and Full-day Absences [509] ABSENTEEISM 78 see Attendance and Punctuality [704] ACCESS TO PERSONNEL FILES [202] 12 ACCIDENT 23 see Accident Reports [217] ACCIDENT REPORTS [217] 23 ACTIVE MILITARY DUTY 71 see Military Leave [605] ADA 3 see Equal Employment Opportunity [103] see Disability Accommodation [114] ADMINISTRATIVE PAY CORRECTIONS [409] 46 ADVANCES 45 see Pay Advances [408] AFFIRMATIVE ACTION 3 see Equal Employment Opportunity [103] AIDS 86 see Life-Threatening Illnesses in the Workplace [800] APPEARANCE 79 see Personal Appearance [705] APPLICATIONS FOR EMPLOYMENT 16 see Employment Résumés [208] ATTENDANCE AND PUNCTUALITY [704] 78 AUTOMOBILES 56 see Use of Equipment and Personal Vehicles [508] BEHAVIOR GUIDELINES 85 see Workplace Etiquette [722] BENEFITS 25 see Employee Benefits [301] BENEFITS CONTINUATION (COBRA) [313] 30 BEREAVEMENT LEAVE [309] 28 BLOGGING 64 see Social Media Policy [519]
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BLOGS 64 see Social Media Policy [519] BREAKS 54 see Rest and Meal Periods [506] BRIBES 7 see Confidentiality and Conflicts of Interest [108] BUSINESS ATTIRE 82 see Casual Days [720] BUSINESS ETHICS AND CONDUCT [104] 4 BUSINESS TRAVEL EXPENSES [512] 58 CAFETERIA PLAN 39 see Section 125 Cafeteria Plan [327] CANCER 86 see Life-Threatening Illnesses in the Workplace [800] CARS 56 see Use of Equipment and Personal Vehicles [508] CASUAL DAYS [720] 83 CASUAL EMPLOYEES 11 see Employment Categories [201] CELL PHONE USAGE [526] 69 CELLULAR TELEPHONES 69 see Cell Phone Usage [526] CHECK DISTRIBUTION 42 see Paydays [403] CLOTHING ITEMS 82 see Casual Days [720] COBRA 30 see Benefits Continuation (COBRA) [313] COLLECTIVE BARGAINING AGENT 2 see Employee Relations [102] COMPANY PROPERTY 52 see Use of Phone and Mail Systems [504] see Use of Equipment and Personal Vehicles [508] COMPENSATION 20 see Salary Administration [212] COMPLAINT PROCEDURES 81 see Problem Resolution [718] COMPUTER AND EMAIL USAGE [516] 60 COMPUTERS 60 see Computer and Email Usage [516] CONDUCT 4 see Business Ethics and Conduct [104] CONFERENCES 38
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see CPE Courses and Training [321] CONFIDENTIALITY AND CONFLICTS OF INTEREST [108] 7 CONSERVATION 87 see Recycling & Shredding [802] CONTINUATION OF BENEFITS 30 see Benefits Continuation (COBRA) [313] COPYRIGHT LAW 60 see Computer and Email Usage [516] CORRECTIVE ACTIONS 80 see Discipline [716] COURSES 38 see CPE Courses and Training [321] COURT APPEARANCE 29 see Jury Duty [311] COURT APPEARANCE LEAVE [615] 73 COURTESY 85 see Workplace Etiquette [722] CO-WORKER COURTESY 85 see Workplace Etiquette [722] CPE 38 see CPE Courses and Training [321] CPE COURSES AND TRAINING [321] 38 CREDIT REPORTS 16 see Employment Résumés [208] DEATH IN THE FAMILY 28 see Bereavement Leave [309] DEDUCTIONS FROM PAY 47 see Pay Deductions and Setoffs [410] DINNER BREAKS 54 see Rest and Meal Periods [506] DISABILITY ACCOMMODATION [114] 10 DISABILITY INSURANCE 36 see Long-Term Disability [319] DISCHARGE OF EMPLOYEE 43 see Employment Termination [405] DISCIPLINARY PROCEDURES 80 see Discipline [716] DISCIPLINE 74 see Employee Conduct and Work Rules [701] see Discipline [716] DISCIPLINE [716] 80 DISCRIMINATION 3 see Equal Employment Opportunity [103]
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see Sexual and Other Unlawful Harassment [703] DISEASES 86 see Life-Threatening Illnesses in the Workplace [800] DISPUTE RESOLUTION 81 see Problem Resolution [718] DRESS CODE 79 see Personal Appearance [705] DRESS-DOWN DAYS 82 see Casual Days [720] EDUCATIONAL ASSISTANCE [314] 31 EEO 3 see Equal Employment Opportunity [103] ELECTRONIC COMMUNICATIONS 61 see Internet Usage [517] E-MAIL 60 see Computer and Email Usage [516] EMPLOYEE ACKNOWLEDGEMENT FORM [899] 91 EMPLOYEE BENEFITS [301] 25 EMPLOYEE CONDUCT AND WORK RULES [701] 74 EMPLOYEE FILES 12 see Access to Personnel Files [202] EMPLOYEE INFORMATION 14 see Personnel Data Changes [204] EMPLOYEE RELATIONS [102] 2 EMPLOYEE REPRESENTATIVES 2 see Employee Relations [102] EMPLOYEE TRAVEL 58 see Business Travel Expenses [512] EMPLOYEE WARNINGS 80 see Discipline [716] EMPLOYMENT CATEGORIES [201] 11 EMPLOYMENT REFERENCE CHECKS [203] 13 EMPLOYMENT RÉSUMÉS [208] 16 EMPLOYMENT TERMINATION [405] 43 ENVIRONMENTAL AWARENESS 87 see Recycling & Shredding [802] ENVIRONMENTAL HEALTH AND SAFETY 48 see Safety [501] EQUAL EMPLOYMENT OPPORTUNITY [103] 3 EQUIPMENT 56 see Use of Equipment and Personal Vehicles [508] ESTATE 89 see Serving as a Trustee, Executor or Receiver [803]
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ETHICS 4 see Business Ethics and Conduct [104] ETIQUETTE 85 see Workplace Etiquette [722] EVALUATION 17 see Performance Evaluation [209] EXECUTOR 89 see Serving as a Trustee, Executor or Receiver [803] EXEMPT EMPLOYEES 11 see Employment Categories [201] EXIT INTERVIEW 24 see Exit Interviews [290] EXIT INTERVIEWS [290] 24 EXPENSE REPORTS 58 see Business Travel Expenses [512] EXPENSES, BUSINESS TRAVEL 58 see Business Travel Expenses [512] EXPENSES, EDUCATIONAL 31 see Educational Assistance [314] FAIR CREDIT REPORTING ACT 16 see Employment Résumés [208] FIRED 24 see Exit Interviews [290] FLEX TIME 50 see Flextime [503] FLEXIBLE SCHEDULING 49 see Work Schedules [502] FLEXIBLE TIME 50 see Flextime [503] FLEXTIME 50 see Flextime [503] see Work Schedules [502] FLEXTIME [503] 50 FULL-DAY ABSENCES 57 see Part-day and Full-day Absences [509] FULL-TIME EMPLOYEES 11 see Employment Categories [201] FUNERAL LEAVE 28 see Bereavement Leave [309] GRIEVANCE PROCEDURES 81 see Problem Resolution [718] HARASSMENT 76 see Sexual and Other Unlawful Harassment [703]
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HEALTH AND SAFETY 48 see Safety [501] HEALTH INSURANCE [316] 34 HIRING OF RELATIVES [105] 5 HIV 86 see Life-Threatening Illnesses in the Workplace [800] HOLIDAYS [305] 26 ILLNESSES 86 see Life-Threatening Illnesses in the Workplace [800] IMMIGRATION LAW COMPLIANCE [107] 6 INITIAL EMPLOYMENT PERIOD 15 see Introductory Period [205] INJURY 23 see Accident Reports [217] INSURANCE, HEALTH 34 see Health Insurance [316] INSURANCE, LIFE 35 see Life Insurance [317] INSURANCE, LONG-TERM DISABILITY 36 see Long-Term Disability [319] INSURANCE, WORKERS' COMP 27 see Workers' Compensation Insurance [306] INTERNET USAGE [517] 61 INTRODUCTORY PERIOD [205] 15 INVOLUNTARY TERMINATION 43 see Employment Termination [405] IRCA 6 see Immigration Law Compliance [107] JOB APPLICATIONS 16 see Employment Résumés [208] JOB DESCRIPTIONS [210] 18 JOB REFERENCES 13 see Employment Reference Checks [203] JURY DUTY [311] 29 KICKBACKS 7 see Confidentiality and Conflicts of Interest [108] LATENESS 78 see Attendance and Punctuality [704] LAYOFF 43 see Employment Termination [405] LIFE INSURANCE [317] 35 LIFE-THREATENING ILLNESSES IN THE WORKPLACE [800] 86 LONG-TERM DISABILITY [319] 36
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Employee Handbook
LUNCH BREAKS 54 see Rest and Meal Periods [506] MAIL, PERSONAL USE OF 52 see Use of Phone and Mail Systems [504] MATERNITY LEAVE 72 see Pregnancy-Related Absences [607] MEAL PERIODS 54 see Rest and Meal Periods [506] MEDICAL INSURANCE 34 see Health Insurance [316] MILITARY LEAVE [605] 71 MISCONDUCT 74 see Employee Conduct and Work Rules [701] MONITORING, COMPUTER 60 see Computer and Email Usage [516] MONITORING, WORKPLACE 63 see Workplace Monitoring [518] MOONLIGHTING 9 see Outside Employment [110] NATURE OF EMPLOYMENT [101] 1 NEPOTISM 5 see Hiring of Relatives [105] NETIQUETTE 61 see Internet Usage [517] NO SMOKING AREAS 53 see Smoking [505] NONEXEMPT EMPLOYEES 11 see Employment Categories [201] OFFICE ETIQUETTE 85 see Workplace Etiquette [722] OFFICE PHONE AND MAIL SYSTEMS 52 see Use of Phone and Mail Systems [504] OPEN DOOR POLICY 81 see Problem Resolution [718] ORIENTATION PERIOD 15 see Introductory Period [205] OUTSIDE EMPLOYMENT [110] 9 OVERTIME [507] 55 PAID TIME OFF 26 see Holidays [305] PAID TIME OFF (PTO) [315] 32 PART-DAY ABSENCES 57 see Part-day and Full-day Absences [509]
HBL CPAs, P.C.
Employee Handbook
PART-DAY AND FULL-DAY ABSENCES [509] 57 PARTNER-DESIGNATED TIME OFF [335] 40 PART-TIME EMPLOYEES 11 see Employment Categories [201] PAY ADVANCES [408] 45 PAY CHECK ERRORS 46 see Administrative Pay Corrections [409] PAY CHECKS 42 see Paydays [403] PAY CORRECTIONS 46 see Administrative Pay Corrections [409] PAY DEDUCTIONS AND SETOFFS [410] 47 PAY PERIODS 42 see Paydays [403] PAY PRACTICES 20 see Salary Administration [212] PAYDAYS [403] 42 PAYROLL 41 see Timekeeping [401] PER DIEM EMPLOYEES 11 see Employment Categories [201] PERFORMANCE EVALUATION [209] 17 PERFORMANCE REVIEW 17 see Performance Evaluation [209] PERSONAL APPEARANCE [705] 79 PERSONAL CONDUCT 74 see Employee Conduct and Work Rules [701] PERSONAL LEAVE [603] 70 PERSONAL TIME OFF 57 see Part-day and Full-day Absences [509] PERSONAL USE OF CELL PHONES 69 see Cell Phone Usage [526] PERSONAL USE OF OFFICE PHONE AND MAIL 52 see Use of Phone and Mail Systems [504] PERSONNEL DATA CHANGES [204] 14 PERSONNEL RECORDS 12 see Access to Personnel Files [202] POSITION DESCRIPTIONS 18 see Job Descriptions [210] PREGNANCY 72 see Pregnancy-Related Absences [607] PREGNANCY-RELATED ABSENCES [607] 72 PRIVACY 63
HBL CPAs, P.C.
Employee Handbook
see Workplace Monitoring [518] PROBATIONARY PERIOD 15 see Introductory Period [205] PROBLEM RESOLUTION [718] 81 PTO 32 see Paid Time Off (PTO) [315] RECEIVER 89 see Serving as a Trustee, Executor or Receiver [803] RECRUITING REFERRAL FEES [810] 90 RECYCLING & SHREDDING [802] 87 REFERENCE CHECKS 13 see Employment Reference Checks [203] REGULAR EMPLOYEES 11 see Employment Categories [201] REIMBURSEMENTS 58 see Business Travel Expenses [512] RELATIVES 5 see Hiring of Relatives [105] RESERVE DUTY 71 see Military Leave [605] RESIGNATION 43 see Employment Termination [405] see Exit Interviews [290] REST AND MEAL PERIODS [506] 54 RETIREMENT 43 see Employment Termination [405] see Exit Interviews [290] RETIREMENT PLAN 37 see 401(k) Savings Plan [320] REVIEW, EMPLOYEE PERFORMANCE 17 see Performance Evaluation [209] RULES OF CONDUCT 74 see Employee Conduct and Work Rules [701] SABBATICAL 70 see Personal Leave [603] SAFETY 68 see Workplace Violence Prevention [522] SAFETY [501] 48 SALARIES 20 see Salary Administration [212] SALARY ADMINISTRATION [212] 20 SAVINGS PLAN 37 see 401(k) Savings Plan [320]
HBL CPAs, P.C.
Employee Handbook
SECTION 125 CAFETERIA PLAN [327] 39 SEMINARS 38 see CPE Courses and Training [321] SERVING AS A TRUSTEE, EXECUTOR OR RECEIVER [803] 88 SEXUAL AND OTHER UNLAWFUL HARASSMENT [703] 76 SHREDDING 87 see Recycling & Shredding [802] SICK LEAVE 57 see Part-day and Full-day Absences [509] SMOKING [505] 53 SOCIAL MEDIA 64 see Social Media Policy [519] SOCIAL MEDIA POLICY [519] 64 SOCIAL NETWORKING 64 see Social Media Policy [519] SOCIAL SECURITY NUMBER PRIVACY [216] 21 SOFTWARE 60 see Computer and Email Usage [516] SOURCE REDUCTION 87 see Recycling & Shredding [802] SURVEILLANCE, VIDEO 63 see Workplace Monitoring [518] SUSPENSIONS 80 see Discipline [716] TARDINESS 78 see Attendance and Punctuality [704] TELECOMMUTING [520] 67 TELECOMMUTING AGREEMENT 67 see Telecommuting [520] TELEPHONE, PERSONAL USE OF 52 see Use of Phone and Mail Systems [504] TEMPORARY EMPLOYEES 11 see Employment Categories [201] TERMINATE 24 see Exit Interviews [290] TERMINATION 24 see Exit Interviews [290] TERMINATION OF EMPLOYMENT 43 see Employment Termination [405] THREATS 68 see Workplace Violence Prevention [522] TIME CARDS 41 see Timekeeping [401]
HBL CPAs, P.C.
Employee Handbook
TIME OFF 57 see Part-day and Full-day Absences [509] TIMEKEEPING [401] 41 TRAINING 38 see CPE Courses and Training [321] TRAVEL ARRANGEMENTS 58 see Business Travel Expenses [512] TRAVEL TIME 59 see Travel Time [513] TRAVEL TIME [513] 59 TRAVEL, BUSINESS 58 see Business Travel Expenses [512] TRUST 89 see Serving as a Trustee, Executor or Receiver [803] TRUSTEE 89 see Serving as a Trustee, Executor or Receiver [803] TUITION ASSISTANCE 31 see Educational Assistance [314] TUITION REIMBURSEMENT 31 see Educational Assistance [314] USE OF EQUIPMENT AND PERSONAL VEHICLES [508] 56 USE OF PHONE AND MAIL SYSTEMS [504] 52 USERRA 71 see Military Leave [605] VEHICLES 56 see Use of Equipment and Personal Vehicles [508] VIOLENCE 68 see Workplace Violence Prevention [522] VIRUS PROTECTION 61 see Internet Usage [517] VOLUNTARY TERMINATION 43 see Employment Termination [405] WAGES 20 see Salary Administration [212] WARNINGS 80 see Discipline [716] WASTE MANAGEMENT 87 see Recycling & Shredding [802] WEB SITE 61 see Internet Usage [517] WORK AT HOME 67 see Telecommuting [520] WORK SCHEDULES [502] 49
HBL CPAs, P.C.
Employee Handbook
WORKERS' COMPENSATION INSURANCE [306] 27 WORKPLACE ETIQUETTE [722] 84 WORKPLACE MONITORING [518] 63 WORKPLACE SAFETY 48 see Safety [501] WORKPLACE VIOLENCE PREVENTION [522] 68 WORLD WIDE WEB 61 see Internet Usage [517]