The IRS has announced the 2023 inflation-adjusted amounts for health savings accounts (HSAs) as determined under the Internal Revenue Code. Annual Contribution Limits For calendar year 2023, the annual limit on HSA contributions for an individual with self-only coverage under a high deductible health plan (HDHP) is $3,850 (up from $3,650 for 2022). The annual limit on HSA contributions for an individual with family coverage under an HDHP is $7,750 (up from $7,300 for 2022). H

Employee experience (EX) is a priority for most HR leaders, but positive EX can’t exist without healthy company culture. Culture represents the sum of values and beliefs that a company promotes and performs. But what is likely to threaten company culture this year? Here’s what employees think HR leaders should be watching out for: Overworking & Burnout: With 75% of employees feeling burnt out in 2021, it’s not a surprise that overworked employees/burnout was identified as a t

On March 10, 2022, the U.S. Department of Labor (DOL) issued Compliance Assistance Release No. 2022-01 cautioning plan fiduciaries to exercise extreme care before considering adding a cryptocurrency option to a 401(k) plan’s investment menu for plan participants. According to the DOL, these investments present significant risks and challenges to participants’ retirement accounts for a variety of reasons listed in the guidance. The DOL is advising plan fiduciaries that overse

On Jan. 25, 2022, OSHA provided notice that it is withdrawing its COVID-19 vaccination and weekly testing emergency temporary standard (ETS). The withdrawal will be effective once the notice is published in the Federal Register. The expected publication date is Jan. 26, 2022. The ETS was adopted to protect unvaccinated employees working for employers with 100 or more employees from the risk of contracting COVID-19. This ETS required employers to adopt either a mandatory vacci

Group Health Plans Must Cover OTC Covid Tests Effective January 15, 2022. On January 11, 2022, The Departments of Health & Human Services, Labor and Treasury issued guidance, via a series of FAQs, indicating that group health plans must cover over-the-counter (OTC) COVID tests beginning January 15, 2022; and for the duration of the public health emergency. This new information is based on provisions in the Families First Coronavirus Response Act (FFCRA) and the Coronavirus Ai

OSHA Will Delay Enforcement Until January 10 On Dec. 22, 2021, the U.S. Supreme Court announced that it will hear oral arguments regarding whether two federal vaccine requirements can be enforced while legal appeals are in process. On Jan. 7, 2022, the Court will consider requests on the Occupational Safety and Health Administration’s (OSHA) federal emergency temporary standard (ETS) for COVID-19 and the Centers for Medicare & Medicaid Services (CMS) emergency rule requiring

A federal judge in Georgia on Tuesday temporarily halted the Biden administration’s COVID-19 vaccine mandate for federal contractors across the country. The ruling by U.S. District Judge R. Stan Baker is the latest in a series of legal setbacks for President Biden as his administration seeks to blunt the effects of a global pandemic that has killed more than 788,000 people in the U.S. “The Court acknowledges the tragic toll that the COVID-19 pandemic has wrought throughout th

The Safer Federal Workforce Task Force issued guidance on how to implement the federal contractor safety protocol contained in the Executive Order No. 14042 which mandates vaccinations for federal contractors as part of the administration’s plan to stop the spread of COVID-19 and its new emerging and more contagious cousins. As a result, federal contractors are now responsible for ensuring that covered contractor employees conform to the following safety protocols: Fully vacc

This morning, the White House announced that OSHA is issuing a COVID-19 Vaccination and Testing Emergency Temporary Standard (ETS) that applies to employers with 100 or more employees ( “covered employers”). The White House summary of the ETS can be found here. The ETS is available here. According to the summary, the ETS will require covered employers to do the following: Get their employees fully vaccinated by January 4, 2022. Require unvaccinated employees to produce a nega

On Oct. 4, 2021, the Departments of Labor (DOL), Health and Human Services (HHS) and the Treasury (Departments) issued FAQs addressing rules regarding premium incentives for COVID-19 vaccinations and rapid coverage of preventive services for COVID-19. Premium Incentives for COVID-19 Vaccinations The FAQs clarify that a group health plan (or health insurance issuer offering coverage in connection with a group health plan) may offer participants a premium discount for receiving

On Sept. 9, 2021, President Biden announced that the Occupational Safety and Health Administration (OSHA) is developing an emergency temporary standard (ETS) that will require private-sector employers with 100 or more employees to ensure their workforce is fully vaccinated or test negative for COVID-19 every week before coming to work. This announcement follows the vaccination, masking and social distancing requirements issued by the president in July for the public sector—fe

On July 26, 2021, the IRS issued Notice 2021-46, providing additional guidance on the application of the American Rescue Plan Act (ARPA) subsidy for continuation health coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) in the form of 11 questions and answers. The Notice expands on prior guidance issued on May 18, 2021. The questions addressed include: Subsidy availability to individuals eligible for an extension who had not elected it; Whether

On May 18, 2021, the IRS issued Notice 2021-31, a guidance document on the American Rescue Plan Act (ARPA) subsidy for continuation health coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The Notice discusses the background of the subsidy and includes 86 questions and answers (Q&As) about its application. Among the topics covered by the 40-page Notice are how to calculate and claim the tax credit, including when a third-party payer is involve

The portal for private-sector employers to submit equal employment opportunity (EEO-1) workforce data from 2019 and 2020 will open on April 26, 2021, the U.S. Equal Employment Opportunity Commission (EEOC) announced March 29, 2021. The agency also announced that the deadline for submitting 2019 and 2020 EEO-1 data is July 19, 2021. This data collection was previously delayed due to the coronavirus pandemic. Mandated under Title VII of the Civil Rights Act, the EEO-1 Report i

On March 11, 2021, President Joe Biden signed into law the American Rescue Plan Act (ARPA), a $1.9 trillion relief bill containing financial benefits for individuals, businesses, state and local governments and more. Measures of particular interest to employers and employees include the following: Subsidy for COBRA premiums. The subsidy covers 100% of an eligible individual’s COBRA premium from April 1 through Sept. 30, 2021. The subsidy is funded through refundable payroll t

The Biden-Harris administration recently announced several changes to the Paycheck Protection Program (PPP) in an effort to target small businesses previously left behind during the first round of funding in 2020. A summary of these changes are outlined in the linked fact sheet from the White House; and include the following key highlights: Establishes a 14-day, exclusive PPP loan application period for businesses and nonprofits with fewer than 20 employees. Allows sole propr

The U.S. Dept. of Labor (DOL) has issued two additional Q&As about employee leave under the Families First Coronavirus Response Act (FFCRA). Q&A 104 explains that employers are not required to provide employees with FFCRA leave after Dec. 31, 2020, even if an employee did not use all available leave in 2020. However, under the Consolidated Appropriations Act, 2021, employers may voluntarily decide to provide this leave. Employers that voluntarily provide leave can receive tax

Employer Credits Available for Leave Offered Through March 2021 An appropriations bill passed by Congress on Dec. 21, 2020, and expected to be signed into law by President Donald Trump does not extend the paid sick leave and expanded family and medical leave mandates created by the Families First Coronavirus Response Act (FFCRA). These leave requirements expire on Dec. 31, 2020. However, the bill does extend the time limit for employer tax credits for FFCRA employee leave. A

As a follow-up to our latest post, The Equal Employment Opportunity Commission (EEOC) has just released guidance on the responsibilities and rights of employers and employees related to the COVID-19 vaccine. The publication, “What You Should Know About COVID-19 and the ADA, the Rehabilitation Act, and Other EEO Laws,” (link below) includes a section providing information to employers and employees about how a COVID-19 vaccination interacts with the legal requirements of the t

FFCRA BENEFITS SET TO EXPIRE ON DECEMBER 31, 2020 The Families First Coronavirus Response Act (FFCRA) requires covered employers with less than 500 employees to provide eligible employees with up to twelve weeks of paid leave. As 2020 comes to a close, employers should keep the following in mind: FFCRA leave benefits—including Emergency Paid Sick Leave (EPSL) and Expanded Family and Medical Leave (EFMLA)—were created by a time-limited statutory authority and are set to expire