Compliance News

California Supplemental Paid Sick Leave - Effective January 1, 2022

California Supplemental Paid Sick Leave (CA SPSL) is back. On February 9, 2022, Governor Newsom signed the bill (SB 144) into law. It will be effective on February 19, but the leave time is retroactiv...

California Provides Leniency for Individual Mandate Reporting

The California Franchise Tax Board (FTB) has indicated on its website that while 1095 statements remain due to individuals by January 31, 2022, the FTB will not impose penalties for failure to provide...

Health Plans Must Now Cover At-Home COVID Tests

As part of its ongoing efforts across many channels to expand Americans’ access to free testing, the Biden-Harris Administration is requiring insurance companies and group health plans to cover th...

Guidance for CAA Drug Cost Reporting Requirements

Guidance for Drug Cost Reporting Requirements Contained in the Consolidated Appropriations Act (CAA) The Department of Health and Human Services (HHS), Department of Labor (DOL) and the Department ...

IRS Proposes Automatic Extension For Furnishing 1095-C Forms

On November 22, the IRS issued proposed rules that would permanently provide an automatic extension for furnishing Forms 1095-C and 1095-B to individuals, from January 31 to March 2. The Proposed Rule...

IRS Announces 2022 Limits for HSAs and HDHPs

The Internal Revenue Service (IRS) announced (See Revenue Procedure 2021-25) cost-of-living adjustments to the applicable dollar limits for health savings accounts (HSAs), high-deductible health p...

Outbreak Period - Guidance on Extended Timeframes for COBRA Elections and Payments

The Internal Revenue Service (IRS) released Notice 2021-58, which further clarifies how to apply the extended deadlines for COBRA elections and COBRA premium payments during the Outbreak Period (i.e.,...

2022 Health FSA Contribution Cap Rises to $2,850

The Society for Human Resource Management reports that employees can put an extra $100 in their health care flexible spending accounts (FSAs) next year. The IRS announced on November 10 that the a...

HSA Exception for Telehealth Ends December 31

The ability of HSA plans to cover telehealth at 100% is ending effective January 1, 2022 for calendar year plans. Under the CARES Act, a high deductible health plan (HDHP) can temporarily cov...

Compliance Alert: OSHA Releases Emergency Temporary Standard Regarding COVID-19 Vaccination Mandate

On November 4, 2021, the Occupational Safety and Health Administration (OSHA) released its highly anticipated emergency temporary standard (ETS) requiring businesses with at least 100 employees to...

2022 Affordability Percentage Decreased

In Revenue Procedure 2021-36, the IRS decreased the affordability percentage from 9.83% to 9.61% for 2021. This percentage determines which applicable large employers may face penalties under §4980H(b...

Vaccine Mandates and Employer Support

The Biden administration vaccine mandate announcement is obviously big news, and employers have many questions about how this will work. However, the compliance and legal issues raised by this mandate...