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940 (Form)

The IRS form by which an employer submits its annual federal unemployment (FUTA) tax return.

 

941 (Form)

The IRS form by which an employer submits its quarterly federal tax return.

 

Absence or Absent (Scheduled)

Scheduled time off from work that occurs when an employee is not present at work during a normally scheduled work period.

 

Absence or Absent (Unscheduled)

Unscheduled time off from work that occurs when an employee is not present at work during a normally scheduled work period.

 

Absenteeism Policy

A policy that provides guidance within an organization about how to manage employee absences from work.

 

Accommodation

A change in workplace methods, procedures, equipment, schedules or plan arrangements that facilitates the performance of job tasks performed by workers with special needs.

 

Accountable Plan

A reimbursement or allowance arrangement for employees' business expenses (e.g., travel and meals) in which the reimbursement or allowance is excluded from the employees' income.

 

Accumulated Benefit Obligation

An approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed.

 

ADA Amendments Act of 2008 (ADAAA)

A law that amended the Americans with Disabilities Act to broaden the definition of "disability." The law's broader scope makes it easier for employees' impairments to qualify as a disability.

 

Administrative Law Judge

In the United States, an official who presides at an administrative law hearing to resolve a dispute between a government agency and someone affected by a decision made by that agency.

 

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