Updated to reflect the effect of federal tax reform legislation on certain benefits provided to same-sex married couples, effective January 1, 2018.
Two federal courts have issued nationwide injunctions blocking the Trump administration's attempt to make it easier for employers to refuse to provide coverage for certain birth control methods if they cite moral or religious objections to contraception.
Updated to reflect the 2018 state taxable wage base amounts.
On Saturday, the Senate passed its version of historic, sweeping tax reform legislation known as the Tax Cuts and Jobs Act (H.R. 1). The massive, 500-page bill will have a drastic effect on the employment tax treatment of many core employee benefits starting January 1, 2018.
Updated to reflect an 18-month extension for full implementation of certain exemptions under the fiduciary rule.
Updated to reflect 2018 FICA tax rates and benefit amounts, including a reduction in the previously announced 2018 Social Security taxable wage base.
Under the 21st Century Cures Act, a small employer that has fewer than 50 full-time employees (including full-time equivalent employees) and that does not offer group health insurance to its active employees may provide stand-alone qualified small employer health reimbursement arrangements (QSEHRAs). An employer may use this model notice to fulfill the annual notice requirement.
Large employers may soon receive a notice from the IRS if they are liable for an employer shared responsibility payment for calendar year 2015 under the Affordable Care Act. The employer shared responsibility payment is the penalty assessed against an Applicable Large Employer if it does not provide affordable, minimum essential coverage to at least 70 percent of its full-time employees.
HR and legal considerations for employers regarding employee benefit programs. Support on following regulations and requirements on this topic.