Compensation and Benefits

New and Updated

• Date:

  January 4, 2024

  Type:

  News

  IRS Limits Retirement Plan Enrollment Incentives to $250

  A new notice from the IRS also provides guidance on Roth matching contributions, auto enrollment plans and more.

• Type:

  Employment Law Guide

  Unemployment Insurance: California

  Updated to reflect amendments allowing email delivery of required unemployment insurance notices, effective January 1, 2024.

• Type:

  Legal Timetable

  Maine Prohibits Group Health Plans From Imposing Cost-Sharing Requirements on Abortion Services

• Type:

  Employment Law Guide

  Unemployment Insurance: South Carolina

  Updated to reflect the repeal of employee protections related to COVID-19 vaccination mandates and its removal from this article.

• Type:

  Legal Timetable

  South Carolina Repeals COVID-19 Vaccination Mandate Protections

• Type:

  Interactive Flowcharts

  Determine Responsibility for Information Reporting Under the Affordable Care Act (ACA)

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  FAQs

  Is an employer required to file Section 6055 or Section 6056 information returns electronically?

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  FAQs

  What steps should an employer take to electronically file Section 6055 or Section 6056 information returns?

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  Interactive Flowcharts

  Determine If a Penalty Is Owed Under the Affordable Care Act

  Updated to reflect the inflation-adjusted "pay or play" penalties for 2024.

• Type:

  FAQs

  What penalties apply if an employer fails to timely file required information under Sections 6055 and 6056?

  Updated to reflect the inflation-adjusted penalty for 2024.