News

Templates and Regulatory Guidance Available As a reminder, the U.S. Department of Labor previously released new versions of the Summary of Benefits and Coverage (SBC) template, instructions, uniform glossary, and related documents that are required for use on or after April 1, 2017. Under the Affordable Care Act, group health plans and health insurance issuers […]

Appropriate Wage Order Must Be Conspicuously Posted The California Department of Industrial Relations has recently updated the Industrial Welfare Commission (IWC) Wage Orders with the 2017-2018 state minimum wages and meal/lodging credit information. Background IWC Wage Orders regulate wages, hours, and working conditions and are numbered by industry or occupation group. In order to determine […]

New Guidance Also Available The California Department of Fair Employment and Housing (DFEH) has issued a revised sexual harassment brochure that fulfills an employer’s legal responsibility to provide employees information regarding sexual harassment. Background All employers—regardless of the number of employees—are covered by the harassment provisions of California law. Each employer must distribute a sexual […]

Guidance Affects ACA’s Premium Tax Credit & Individual Mandate Provisions Consistent with prior guidance, the Internal Revenue Service (IRS) has announced adjustments to the required contribution percentages that will be used in 2018 to determine whether an individual is eligible for a premium tax credit and an affordability exemption from the individual shared responsibility provisions […]

HSA Contribution Limits and Minimum Deductibles Announced for 2018 The Internal Revenue Service (IRS) has announced the 2018 inflation-adjusted amounts for Health Savings Accounts (HSAs) as determined under the Internal Revenue Code. Annual Contribution Limitation For calendar year 2018, the annual limitation on HSA deductions for an individual with self-only coverage under a high deductible […]

Q&As Available on Notice Requirement Employers subject to the Americans with Disabilities Act (ADA)–generally those with 15 or more employees–that offer a wellness program that collects employee health information are reminded that they must provide a new notice to employees as of the first day of the plan year that begins on or after January […]

Employers Can Earn a Tax Credit Equal to 40% of a New Hire’s First-Year Wages The Internal Revenue Service (IRS) is reminding employers planning to hire new workers that the Work Opportunity Tax Credit (WOTC) may be available to those who hire long-term unemployment recipients and others certified by their state workforce agency. WOTC Explained […]

Model Notices Previously Expired on April 30, 2017 The U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) has extended the effective date of its model Health Insurance Exchange Notices through May 31, 2017. Previously, these model notices expired on April 30, 2017. No other changes have been made to these notices. Click here to […]

Penalty Letters Separate & Distinct From Marketplace Notices The Internal Revenue Service (IRS) has announced that it expects the letters informing applicable large employers (ALEs) that filed Forms 1094-C and 1095-C of their potential liability for a “pay or play” payment for the 2015 calendar year (with reporting in 2016) to be issued in 2017. […]

Impacted Forms I-9 Downloaded Between November 14 and 17, 2016 Employers who used a version of Form I-9, Employment Eligibility Verification, that was downloaded between November 14 and November 17, 2016 should review those forms to ensure their employees’ Social Security numbers appear correctly in Section 1 of the form. Social Security Number Glitch U.S. […]