News & Analysis as of

Employee Benefits Reporting Requirements Employer Liability Issues

Sheppard Mullin Richter & Hampton LLP

What Employers Should Know About the One Big Beautiful Bill Act (OBBBA)

On July 4, 2025, H.R.1, or what is being called the One Big Beautiful Bill Act (“OBBBA”), was signed into law, introducing major reforms in tax and employee benefits that affect businesses and their employees. OBBBA is an...more

Bass, Berry & Sims PLC

IRS Guidance Regarding ACA Employer Information Reporting Requirements

Bass, Berry & Sims PLC on

As announced in our previous HR Law Talk blog post, the Paperwork Burden Reduction Act (PBRA) made important changes to employers’ responsibilities to furnish information to employees under the Affordable Care Act (ACA). As...more

Spilman Thomas & Battle, PLLC

Being Clear with Your Employees’ Paychecks; Pay Transparency on the Rise

One trend we see continuing in 2025 is state and local laws requiring employers to be more transparent in how they pay their employees. These requirements come in two varieties. First, more states and cities are requiring...more

Proskauer - Law and the Workplace

New Massachusetts Employer EEO Reporting Begins Monday, February 3, 2025

As we previously reported, certain Massachusetts employers will now be required to annually submit Equal Employment Opportunity (EEO) reporting to the state. Massachusetts Governor Maura Healey signed the legislation into...more

Seyfarth Shaw LLP

IRS Clarifies the Federal Income and Employment Tax Treatment of Contributions to and Benefits Paid from State Paid Family and...

Seyfarth Shaw LLP on

As mandatory State paid family leave and paid family and medical leave (collectively “PFML”) programs have significantly expanded and proliferated in recent years, participating employers and employees have been faced with a...more

Goldberg Segalla

PEO Reporting Requirements Update

Goldberg Segalla on

PEOs operating in New Jersey should be aware that S2357 was signed into law in November 2022 as P.L. 2022, c. 120 (“the Act”).The Act went into effect on July 31, 2023. While the Act has not yet changed the reporting...more

Bass, Berry & Sims PLC

2025 Changes to ACA Employer Information Reporting Obligations and the Employer Shared Responsibility Penalties

Bass, Berry & Sims PLC on

In December 2024, Congress and President Biden passed two laws—the Paperwork Burden Reduction Act (PBRA) and the Employer Reporting Improvement Act (ERIA)—that made important changes to employers’ responsibilities regarding...more

Faegre Drinker Biddle & Reath LLP

Affordable Care Act Penalty and Reporting Relief

The Employer Reporting Improvement Act and the Paperwork Burden Reduction Act (PBA), each signed into law in December 2024, provide the following penalty and reporting relief for plan sponsors required to provide minimum...more

Amundsen Davis LLC

Ohio Employers: New Pay Stub Protection Act Requirements

Amundsen Davis LLC on

Ohio businesses, take note: A new state law requires employers to provide employees with detailed earnings and deductions statements. Before this, Ohio was one of few states where employees did not have the right to receive...more

Bass, Berry & Sims PLC

BREAKING: DOL Expands the Voluntary Fiduciary Correction Program

Bass, Berry & Sims PLC on

Yesterday, the U.S. Department of Labor (DOL) published in the Federal Register an updated version of the Voluntary Fiduciary Correction Program (VFCP) under Title I of ERISA. Per the DOL, VFCP “is designed to encourage...more

Bass, Berry & Sims PLC

Navigating 2025 Pay Transparency Laws: What Employers Need to Know Across States

Bass, Berry & Sims PLC on

Massachusetts, Minnesota, New Jersey and Vermont have each enacted pay transparency laws which are effective in 2025 and Illinois amended its Equal Pay Act to include pay transparency requirements effective as of January 1,...more

Vorys, Sater, Seymour and Pease LLP

Ohio Requires Employers to Provide Employees With Pay Stubs

On January 8, 2025, Ohio Governor Mike DeWine signed the Pay Stub Protection Act. The law will take effect on April 8, 2025. It adds Ohio to the more than 40 states which require employers to provide their employees with pay...more

Bradley Arant Boult Cummings LLP

Significant ACA Improvements for 2025: What Employers Need to Know

The Affordable Care Act reporting requirements are undergoing significant changes in 2025, thanks to the recently enacted Employer Reporting Improvement Act and Paperwork Burden Reduction Act. These changes simplify the...more

Sheppard Mullin Richter & Hampton LLP

Reminder about Annual ISO/ESPP Reporting in January 2025 and New Section 83(b) Election Form

Annual Reporting on ISO/ESPP Transactions - As originally discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require...more

Seyfarth Shaw LLP

What’s this… a gift for employers? You may have less ACA reporting!

Seyfarth Shaw LLP on

On December 17, 2024, the House Ways and Means Committee and the Senate Finance Committee presented two bills – the Paperwork Burden Reduction Act (HR 3797) and the Employer Reporting Improvement Act (HR 3801) – to President...more

Ius Laboris

Workplace accidents: when are employers legally required to report?

Ius Laboris on

When does the obligation to report a workplace accident arise? Should an accident at work report be made when the circumstances around a reported accident seem doubtful or unlikely? Or when the employee who was involved in an...more

CDF Labor Law LLP

[Webinar] Just When You Thought It Was Safe to Go Back to the Office – The Top 10 Current Legal Headaches for California Employers...

CDF Labor Law LLP on

California employers face a constantly evolving legal landscape, with compliance challenges that can lead to significant financial and operational risks. Join CDF Partners Todd Wulffson and Alessandra Whipple during this...more

Davis Wright Tremaine LLP

How SECURE 2.0 Options Impact Form W-2 and Form 1099-R Reporting

IRS reminds employers that implementing certain optional retirement plan provisions of SECURE 2.0 affect Form W‑2 and Form 1099‑R reporting starting in 2023 - The IRS recently issued Fact Sheet 2024‑18 to highlight how...more

Snell & Wilmer

Donning the Plan, Forgetting the Top Hat: A Common Oversight in ERISA Compliance

Snell & Wilmer on

When drafting a deferred compensation plan or agreement for a key employee (a “top hat plan”), the focus is almost always on the terms of the plan. In the process, many employers miss a crucial step—filing the top hat...more

ArentFox Schiff

What Private Companies Need To Consider in 2024: Top 10 Legal Issues

ArentFox Schiff on

Private companies and their owners face ever-evolving challenges as the market sees new regulations, new deal trends, and new risks in 2024. Below are 10 issues that the owners and leaders of privately held companies should...more

Sheppard Mullin Richter & Hampton LLP

DC Joins the Wage Transparency Movement

The District of Columbia will soon require employers to disclose pay ranges in job postings after Mayor Muriel Bowser signed the Wage Transparency Omnibus Amendment Act of 2023 into law on Friday January 12, 2024. When it...more

Sheppard Mullin Richter & Hampton LLP

Reminder to Perform Annual ISO/ESPP Reporting in January 2024

As discussed in our December 16, 2010, blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require employers to annually furnish each employee who exercised...more

Greenberg Glusker LLP

What Businesses Need to Plan for in 2024

Greenberg Glusker LLP on

From the shifts in e-commerce litigation to the impending implementation of the Corporate Transparency Act, below are some key legal updates that are crucial for businesses to be aware of as 2024 approaches... Originally...more

A&O Shearman

Pensions: what's new this week - 9 October 2023

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics : DWP General Levy...more

McDermott Will & Schulte

Better Than a Snow Day: The PBGC Provides One-Time Section 4010 Reporting Waiver

Acknowledging uncommon market conditions, the Pension Benefit Guaranty Corporation (PBGC) announced Technical Update Number 23-1 (the Update), which provides a one-time waiver of certain reporting requirements for some...more

43 Results
 / 
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide