Below is linked a joint statement from the parties in one of the OT suits circulating in the healthcare staffing industry. It contains both side’s opinion as to what disclosures should be required for participants in the class action.
Note the issue raised by the defendant that the participants in class action suits COULD be subject to more tax than they would benefit should the plaintiffs prevail. Specifically, if the per diems are allowed to be included in the OT base, the per diems could be taxable should the IRS seek to pursue that determination.
Those “back taxes” would potentially be more than the additional amount of pay gained from the extra OT.