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MyCo Glossary

US HR & Payroll Terms, Explained

Plain-English definitions of the laws, forms, and rules that US small businesses run into every week. Written for operators, not lawyers.

FLSA
Fair Labor Standards Act

The US federal law setting minimum wage, overtime, recordkeeping, and child labor standards.

FICA
Social Security + Medicare Tax

The 7.65% payroll tax (matched by employer) that funds Social Security and Medicare.

Form I-9
Employment Eligibility Verification

The US form every employer must complete within 3 business days of new hire start.

1099 vs W-2
Worker Classification

Contractor vs employee — and what gets you sued if you misclassify.

Exempt vs Non-Exempt
FLSA Overtime Status

Why "salary" doesn't equal "no overtime" — and the three tests that determine status.

Paid Sick Leave
State-by-State Compliance

18 states + 30 cities require paid sick leave. Here's how to comply across jurisdictions.