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2012 Employee Manual | Effective March 1, 2012
IV. BUSINESS HOURS
Office hours are between 8:00 a.m. and 5:00 p.m., Monday through Friday. Employees are
allotted one (1) hour for lunch in addition to reasonable breaks as required during the day.
We are a professional firm; therefore, our clients expect us to be professionally dressed.
V. CLASS OF EMPLOYEES
There will be four (4) classes of employment: Professionals, Para-Professionals, Non-
Professionals, and Management.
Professionals
, consisting of Certified Public Accountants (CPAs), Enrolled Agents (EAs),
and CPA candidates, will be paid an annual fixed salary. Due to the nature of the Firm’s
business, hours in addition to those set out in the “Business Hours” section will be required
during “tax season” and at other times during the year.
Para-Professionals
will be paid an annual fixed salary. Due to the nature of the Firm’s
business, hours in addition to those set out in the “Business Hours” section will be required
during “tax season” and at other times during the year.
Non-Professionals
, consisting of secretaries, data input personnel, and others not
considered as Professionals, will be paid on an hourly basis. If they are requested to work
overtime (in excess of 40 hours per week) they will receive compensation at the rate of
one and one-half times their hourly wage for the hours worked over 40.
Full-time employees
are those working 40 hours per week or more.
Part-time employees
are those working fewer than 40 hours per week.
Temporary employees
are those hired for projects which have a limited duration (i.e.
tax season, etc.) where the functions support and/or supplement the full-time and part-
time employees. These temporary employees are still employees at will. The Firm may
terminate their employment at any time for any or no reason. Temporary employees are
not promised employment for the term of the project.
Professionals
are those employees licensed and accredited as Certified Public
Accountants (CPAs) or licensed with the Internal Revenue Service as Enrolled Agents.
Para-Professionals are those individuals who are not CPAs or licensed Enrolled Agents
but perform accounting and tax functions.
For employee benefits, please see the Employee Benefits Manual.
VI. PERSONAL TIME OFF
Personal Time Off (PTO) is determined by length of employment. PTO will begin to
accrue from the first day of employment at the rate of 10.66 hours per each full month of
continuous employment. After 15 years of service, employees will receive PTO at the rate
of 14 hours per each full month of continuous employment.
Management must approve all PTO. Upon termination of employment, the employee
will be paid for all unused PTO. Unused PTO time will be paid at the rate for which the
employee was being compensated at the time it was accrued.