Updates
Plain-language alerts on new and changing employer compliance requirements.
You’ve probably heard of HIPAA. Its lesser-known cousin, 42 CFR Part 2, protects the confidentiality of substance use disorder (SUD) treatment records, and it just got a major update. The new rule was finalized in February 2024, and the deadline to comply is February 16, 2026. For most employers, this is a “good to know” … Read more
The Department of Labor’s maximum penalty for failure or refusal to properly file a Form 5500 remains $2,739 per day for 2026. That is the same amount that applied in 2025, and for 2026 there is no new inflation-adjusted increase. This is a little unusual because DOL penalties are normally adjusted for inflation each year. … Read more
The IRS has released the 2027 employer shared responsibility (pay-or-play) penalty amounts in Revenue Procedure 2026-22. Both penalties went up for 2027, so applicable large employers should factor the higher numbers into their coverage and affordability decisions. What is changing for 2027 Penalty 2026 2027 Section 4980H(a), per full-time employee (minus 30) $3,340 $3,780 Section … Read more
The IRS has released the 2027 inflation-adjusted limit for excepted-benefit health reimbursement arrangements (EBHRAs) in Revenue Procedure 2026-24. The increase is small, but if you offer an EBHRA, it is worth updating your plan document and payroll before the 2027 plan year. What is changing for 2027 Limit 2026 2027 Maximum newly available per employee … Read more
USCIS released a revised Form I-9 (01/20/2025 edition) with minor wording and document changes. Here is what changed, which versions you can still use, and the July 31, 2026 deadline for electronic systems.
The IRS released the 2027 HSA contribution limits and HDHP deductible and out-of-pocket thresholds in Rev. Proc. 2026-24. Here is what is changing and what employers should update.