Washington PFML quarterly wage and hour reporting for the previous quarter is due January 31, 2023. This alert includes background on the 2017 PFML law as well as links to all resources necessary to complete the report. Background In 2017, Washington passed a law establishing a paid family and medical leave (PFML) program that provides…

Changes to Washington State’s long-term care program (WA Cares) became effective as of January 1, 2023. These changes concern exemptions that may allow employees to avoid having contributions withheld from their pay. Previous alerts on WA Cares are copied below for reference. As noted in previous alerts, the long term care (LTC) program is funded…

As the start of the new year approaches, there are several important reporting obligations upcoming with respect to W-2 forms, the federal Affordable Care Act (ACA), and ACA-style state laws that impose individual coverage mandates. W-2 Reporting Imputed income of domestic partner coverage W-2s for the 2022 tax year must be provided to employees no…

Beginning January 1, 2023, California employers with more than five employees will be required to grant up to five days of bereavement leave to eligible employees. Bereavement leave, which is provided under AB 1949, is separate from and in addition to the 12 weeks of leave granted by the California Family Rights Act. Employees are…

On November 21, 2022, New York Governor Kathy Hochul signed into law an amendment to Section 215 of New York’s labor law, barring employers from disciplining employees for taking time off that is otherwise legally protected. The amendment, known as the “lawful absence law,” will take effect on February 19, 2023. Under the new amendment,…

The state of Colorado has adopted final rules regarding the process for seeking approval of a private plan in lieu of participation in the state-run Family and Medical Leave Insurance (FAMLI) program. Additionally, the state has released an employer toolkit to assist with complying with the program’s notice requirement. A previous alert on the FAMLI…

The IRS has announced that the annual PCORI fee, which is imposed on health insurance issuers and self-insured health plan sponsors to fund the work of the Patient-Centered Outcomes Research Institute, will increase from $2.79 per plan enrollee to $3.00 per plan enrollee for plans that end between October 1, 2022 and September 30, 2023.…

The IRS has quietly revised guidance it previously issued giving plan sponsors with non-calendar year cafeteria plans the option to allow family members to drop from coverage mid-year if they become newly eligible for a marketplace premium subsidy under the new family ACA affordability calculation method, which eliminated the affordability “family glitch.” The newly revised…

Employers with employees in Massachusetts are required to electronically submit the Massachusetts Health Insurance Responsibility Disclosure (HIRD) form each year. The form was newly launched in 2018, replacing and significantly streamlining the previous HIRD reporting process. Employers with six or more Massachusetts employees during the previous 12 months are required to complete the HIRD form.…

On September 26, 2022, the Massachusetts Department of Family and Medical Leave (DFML) announced annual updates that will impact the calculation of paid leave benefits for workers in the Commonwealth beginning January 1, 2023. A previous alert on the Massachusetts Paid Family and Medical Leave (MA PFML) program is copied below for reference. As a…