Tuesday, December 2, 2025
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Comprehensive Service (Compliance Corner)
The Washington State Employment Security Department (ESD) has announced a new Paid Family and Medical Leave (PFML) premium rate beginning Jan. 1, 2026. ESD also reminds employers about other PFML impacts occurring in 2026.
Tuesday, December 2, 2025
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Comprehensive Service (Compliance Corner)
California has enacted legislation that will require employers to provide a new stand-alone written notice annually to each employee and to each new employee at the time of hire, informing them of their rights under state and federal law.
Tuesday, December 2, 2025
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Comprehensive Service (Compliance Corner)
California has enacted legislation that expands the scope of records that employees have the right to access in their personnel file.
Tuesday, December 2, 2025
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Comprehensive Service (Compliance Corner)
California has enacted legislation that will entitle employees to take paid family leave to care for a “designated person" with a serious health condition.
Tuesday, December 2, 2025
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Comprehensive Service (News)
The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2025-62 (the Notice) on November 5, 2025. The Notice offers transition-year penalty relief to employers, payroll services providers, and third-party settlement organizations (TPSOs) for tax year 2025 regarding new information reporting requirements under H.R. 1, “The One Big Beautiful Bill Act” (the Act), which was signed into law on July 4, 2025.
Additional guidance with respect to individual taxpayers, tipped occupations (including possible updates to the list of Treasury tipped occupation codes) and the exclusion for specified service trade or business will be released by the Internal Revenue Service (IRS) in the future.
Review the details here.
Tuesday, December 2, 2025
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Comprehensive Service (News)
Pension Plan Limitations for 2026 have been released by the IRS. The 401(k)-contribution limit is increased to $24,500. Any individual making $150,000 or more in FICA wages in 2025 must make catch-up contributions in 2026 on a post-tax basis (Roth).
Monday, December 1, 2025
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Comprehensive Service (News)
On Oct. 9, 2025, the Internal Revenue Service (IRS) announced via Revenue Procedure 2025-32 the dollar limitation for 2026 on employee salary reductions for contributions to health flexible spending accounts; the monthly limitation regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass; and the maximum amount that can be excluded from an employee’s gross income for the amounts paid for qualified adoption expenses furnished pursuant to an adoption assistance program.
Wednesday, November 5, 2025
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Comprehensive Service (Compliance Corner)
Texas has enacted legislation which, among other things, prohibits the development or deployment of an artificial intelligence system with the intent to unlawfully discriminate against a protected class.
Tuesday, November 4, 2025
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Comprehensive Service (Compliance Corner)
On Oct. 24, 2025, the Social Security Administration (SSA) announced the 2026 wage base. The annual wage base limit is the maximum amount of employee wages that are subject to the social security tax for the calendar year.
The 2026 social security wage base will be $184,500, which is an increase of $8,400 from $176,100 in 2025.