Cornerstone Strategy LLC

What Is a Workweek? Understanding the “Workweek” Concept in U.S. Employment and Payroll Compliance?

In U.S. payroll practice, accurately understanding the concept of a workweek has a significant impact on the accuracy of overtime calculations, timekeeping, payroll cutoff procedures, recordkeeping, and audit readiness. Because the word itself is not difficult, it is easy to assume that a workweek simply means a calendar week. For those who think in terms […] HRBenefitsCompensationConsultingPayrollLabor Law

What Is Minimum Wage in the U.S.? Key Rules for Employment and Payroll Compliance?

Last Update：September 11, 2025 The minimum wage in the United States cannot be understood simply as “the federal minimum wage of $7.25 per hour.” Employers must understand the three-layered legal structure of federal, state, and local minimum wage laws, as well as special rules for tipped employees, young workers, workers with disabilities, and student workers. […] HRCompensationPayrollLabor Law

What Is Coaching－A Beginner’s Guide to the Basics and How It Works?

In recent years, the term “coaching” has become increasingly familiar in both business settings and personal development contexts. However, many people still find themselves wondering: In reality, coaching is not about giving advice or instructions.

What Is Worker Classification? Key Rules for U.S. Employment, Tax, and Payroll Compliance?

Last Update: April 24, 2025 This article provides a comprehensive and practical overview of worker classification, an issue that no company doing business in the United States can afford to ignore. Worker classification is the process of determining whether a worker should be treated as an employee or an independent contractor. It is a foundational […] HRBenefitsCompensationConsultingPayrollTaxLabor Law