On January 30, 2023, the White House announced its intent to end both the National Emergency and the Public Health Emergency (PHE) related to COVID-19. Both emergency declarations will expire on May 11, 2023. Public Health Emergency National Emergency QLE Date Tolling Period Start Tolling Period End QLE Enrollment Deadline February 1, 2022 February 1,…

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. UPDATE: WA Cares Act Amendments (originally sent February, 2022)On January 27, 2022, Washington…

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 ACA Reporting (Federal) State Individual Mandate Reporting – California State Individual Mandate Reporting – Massachusetts State Individual Mandate…

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.

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.

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.