Updated IRS Publication 15 Now Available
Publication Explains Employer Tax Responsibilities The Internal Revenue Service (IRS) has released an updated Publication 15 (Circular E), Employer’s Tax Guide for use in 2017. Background Publication 15 explains employers’ federal tax responsibilities. It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. It explains the forms employers must give to their […]
Handling Employee Attendance During Bad Weather
Employees May Be Entitled to Pay Snow and slippery conditions during the winter months may make it difficult for your employees to travel to work. Consider the following guidelines that can help your company be prepared when bad weather strikes. 1. When an employee misses work due to bad weather conditions, whether the employee is […]
CMS to Launch Pilot Program on Marketplace Special Enrollment Eligibility Verification
Pilot to Begin in June 2017 As part of its continuing effort to ensure that Health Insurance Marketplace special enrollment periods are only available to those who are eligible for them, the Centers for Medicare & Medicaid Services (CMS) has announced a pilot program starting in 2017 that will test the impact of pre-enrollment verification […]
Federal Agencies Finalize Changes to SHOP Exchanges
Most Changes Apply Only to Federally-Facilitated SHOPs, SHOPs Using Federal Platform A new final rule from the U.S. Department of Health and Human Services revises the enrollment processes in the Small Business Health Options Program (SHOP) Exchange for plan years beginning in 2018. Among other things, the final rule provides that SHOP Exchanges must: Provide […]
DOL Issues Employee Misclassification Website
Website Provides Information on Employee and Independent Contractor Classification The U.S. Department of Labor (DOL) has announced the creation of a website where workers, employers and government agencies can find information and resources relating to the misclassification of employees as independent contractors. The new DOL website provides a series of links to specific misclassification topics. […]
California: On-Duty and On-Call Rest Periods Are Prohibited
Court Clarifies Employees Must Be Relieved of All Duties During Required Rest Periods The Supreme Court of California has held that state law prohibits on-duty and on-call rest periods. Background Under California law, employers must generally authorize and permit nonexempt employees to take a rest period that must (insofar as practicable) be taken in the […]
San Jose Enacts Scheduling Ordinance
Certain Small Businesses Exempt from Coverage Voters in San Jose have approved a new ordinance that affects employers’ scheduling practices. Highlights of the ordinance are presented below. Access to Hours of Work for Existing Part-Time Employees Before hiring additional employees or subcontractors (including hiring through the use of temporary services or staffing agencies) a covered […]
2018 Individual Mandate Required Contribution Percentage Released
Certain Special Enrollment Periods Also Codified The U.S. Department of Health and Human Services (HHS) has released a final rule which establishes the required contribution percentage under the individual mandate for 2018 and codifies certain special enrollment periods. 2018 Required Contribution Percentage The Affordable Care Act’s “individual mandate” provision requires every individual to have minimum […]
Los Angeles Ordinance Limits Certain Employers’ Consideration of Criminal History
Ordinance Effective January 22, 2017 A new ordinance in Los Angeles, effective January 22, 2017, limits certain employers’ consideration of applicants’ criminal history. Highlights of the ordinance are presented below. Coverage The ordinance generally applies to (among other entities) employers that are located or doing business in Los Angeles, and that employ 10 or more […]
Health Care Reform Updates: 2018 Cost-Sharing Limits Released
HHS Issues Final Notice of Benefit and Payment Parameters for 2018 A final Notice of Benefit and Payment Parameters from the U.S. Department of Health and Human Services (HHS) addresses, among other things, the requirement under the Affordable Care Act that non-grandfathered group health plans limit annual out-of-pocket cost-sharing for coverage of essential health benefits […]
