Reference library

HR reference notes

These notes explain the figures and rules behind the TrueStep HR calculators and kits: how each number is estimated and what the federal rules require, with the sources laid out so you can check them. They give general information for planning, not legal or tax advice.

Cost and workforce metrics

What turnover actually costs

What it costs to replace someone across the full cycle, and how far the figure swings by role.

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How cost per hire is calculated

The standard cost-per-hire formula, what belongs in it, and the published benchmarks.

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The cost of absenteeism

How unplanned absence adds up beyond the missed day, and the rates the research supports.

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The fully loaded cost of an employee

Why an employee costs well above base pay once taxes and benefits are counted.

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Pay, classification, and transparency

Compa ratio and range penetration

How compa ratio and range penetration read a salary against its pay band.

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The FLSA exempt salary threshold

The federal salary threshold for exempt status and the duties that go with it.

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State pay transparency posting laws

Which states require pay ranges in job postings, and what each rule asks for.

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Compliance, records, and separations

FMLA eligibility, the four tests

The four tests an employee must meet before FMLA leave applies.

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Federal records retention minimums

How long federal law requires you to keep common employment records.

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Required federal labor law postings

The federal workplace notices most employers are required to display.

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The four-fifths rule and adverse impact

How the four-fifths rule screens a selection process for adverse impact.

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OWBPA release rules for age 40 and over

What a valid age-related release requires for workers age 40 and over.

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The WARN Act 60 day notice

When the federal WARN Act requires 60 days of notice before a layoff or closing.

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At-will employment and Section 7

What at-will employment does and does not allow, including the Section 7 limits.

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Global employer, EU

The EU pay transparency directive

What the EU pay transparency directive will require from employers.

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The EU AI Act in employment

How the EU AI Act treats AI used in hiring and employment decisions.

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