Compliance Corner

The Internal Revenue Service (IRS) via Revenue Procedure 2023-23 has released the inflation-adjusted contribution limitations for calendar year 2024 in relation to health savings accounts (HSAs) and high-deductible health plans (HDHPs). 

Recently the Internal Revenue Service (IRS) released a Chief Counsel Memo confirming its long-standing position that all flexible spending account (FSA) expenses must be substantiated.

The Department of Homeland Security (DHS) is reminding employers that the temporary policy that allowed employers to inspect Form I-9 documents remotely in certain situations related to COVID-19 will end on July 31, 2023. DHS also announced that employers will have until August 30, 2023 to perform all required in-person/physical examinations of I-9 documents for those individuals who have only received a virtual examination.

The U.S. Department of Labor’s Office of Federal Contract Compliance Programs (OFCCP) has released a revised Voluntary Self-Identification of Disability Form (CC-305). Federal contractors must implement the new form by July 25, 2023.

New York City (N.Y.C) has issued a Final Rule on Automated Employment Decision Tools (AEDTs). The date of enforcement is now July 5, 2023.

The State of Washington has released information to assist employers in meeting their requirements under the Washington Cares Act.

Virginia has enacted Senate Bill 1040 (SB 1040) which restricts the use of an employee’s social security number (SSN) on an identification card or access badge.

Utah has enacted legislation (House Bill 131), which prohibits most private employers from discriminating on the basis of vaccination or immunity status in employment decisions. House Bill 131 takes effect on May 3, 2023.

Utah has enacted legislation (House Bill 324), which provides an additional way for employers to help maintain a safe working environment. House Bill 324 takes effect on July 1, 2023.

New Jersey has enacted legislation (Assembly Bill 1474), the "New Jersey Temp Worker Bill of Rights," (the “Bill”) which increases the rights of certain temporary workers. The law is set to take effect on August 5, 2023, with a few provisions that begin on May 7, 2023.