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Employment Law Issues to Consider Before Including Work Made for Hire Clauses in Contractor Agreements | Farella Braun + Martel LLP

atlases.
17 U.S.C. § 101. To be sure, very few of the works for which independent contractors are hired fall into one of these enumerated categories. Where rights are purportedly transferred using a WMFH Clause, ownership of a work that does not qualify as a WMFH would thus remain with the independent contractor. In such situations, the second mechanism – assignment – is required to shift ownership to the employer.
Assignments
Copyright is freely transferable so long as the transfer is in writing and signed by the owner of the rights conveyed. 17 U.S.C. §§ 201, 204. Although the employer would not be deemed the “author” under such a transfer, it would gain all of the rights under copyright law. There is, however, one twist that differentiates an assignment from the ownership resulting from a WMFH: the author (or the author’s heirs) may terminate any assignment at any time during the five-year period beginning at the end of the thirty-fifth year ....

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California Qualified Employers May Receive Tax Credit Boost for New Hires | Dorsey & Whitney LLP

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California employers who hired new employees may now apply for tax relief following Governor Gavin Newsom’s announcement of the Main Street Hiring Tax Credit. As part of the emergency relief provided in Senate Bill 1447 to assist businesses impacted by COVID-19, the Main Street Hiring Tax Credit may provide relief to those qualified employers who hired new employees despite facing unprecedented economic disruption during the COVID-19 pandemic.
The Main Street Hiring Tax Credit provides $100 million in hiring tax credits. Employers may reserve $1,000 for each new qualified employee hired, up to $100,000 per employer. ....

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