The Internal Revenue Service (IRS) released the draft 2020 Forms 1094-C and 1095-C on July 13, 2020. While Form 1094-C remains the same, as expected, there are some changes to IRS Form 1095-C based on the introduction in 2020 of a new type of Health Reimbursement Account (HRA), the individual ...

The U.S. Supreme Court has ruled 6-3 that federal law prohibits employers from discriminating against applicants and employees because they are gay or transgender. Background: Title VII of the Civil Rights Act prohibits employers with 15 or more employees from discriminating against ...

The Occupational Safety and Health Administration (OSHA) has issued updated guidance on recording occupational illnesses related to COVID-19. The guidance took effect May 26, 2020 and remains in effect until further notice. Background: Under federal regulations, employers with more than 10 ...

The DOL has issued a final rule that allows employers to offer bonuses or other incentive pay to employees who are paid overtime under the fluctuating workweek method of the Fair Labor Standards Act (FLSA). The final rule takes effect August 7, 2020. Background: To use the fluctuating workweek ...

To lower costs and avoid layoffs during difficult times, employers may consider reducing employees' regular work hours. Among other things, a reduction in hours can affect wage and hour law compliance, eligibility for unemployment and benefits, loan forgiveness under the Paycheck Protection ...

A number of state and local minimum wage rates are scheduled to increase on July 1, 2020. Below is a summary of these changes and guidelines to help you comply with your minimum wage requirements. Note: As of June 8, 2020, a small number of jurisdictions (including Hayward, CA and San ...

The Department of Homeland Security (DHS) has issued a temporary policy regarding expired documents used for Form I-9 purposes. The Form I-9 is used to verify a new hire's identity and work authorization. Background: To complete Section 2 of the I-9, employees must present unexpired ...

The U.S. Department of Labor (DOL) has issued a final rule for determining whether employers qualify as "retail or service" establishments for purposes of an overtime exemption for commission-based employees. The final rule takes effect immediately. Background: The Fair Labor Standards Act, ...

The Occupational Safety and Health Administration (OSHA) has issued updated guidance on recording occupational illnesses related to COVID-19. The guidance took effect May 26, 2020 and remains in effect until further notice. Background: Under federal regulations, employers with more than 10 ...

On May 20, 2020, the Internal Revenue Service (IRS) via Revenue Procedure 2020-32, released inflation-adjusted contribution limitations for calendar year 2021, regarding health savings accounts (HSAs) and high-deductible health plans (HDHPs).     These limits are indexed for ...