Updates

Plain-language alerts on new and changing employer compliance requirements.

DOL Form 5500 Penalty Remains $2,739 Per Day for 2026

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

2027 ACA Employer Mandate Penalties Increase

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

IRS Sets the 2027 Excepted-Benefit HRA Limit

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

IRS Sets 2027 HSA and HDHP Limits

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.