Compensation and Benefits

New and Updated

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that offers health coverage that is not considered affordable or does not provide minimum value?

  Updated to reflect the inflation-adjusted penalty for 2027.

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that does not offer health coverage?

  Updated to reflect the inflation-adjusted penalty for 2027. 

• Type:

  Policies and Procedures

  COBRA (Health Care Continuation) Policy

  An employer may use this policy to inform employees of their right to temporarily continue group health coverage that would otherwise end due to a qualifying event.

• Type:

  50-State Charts

  Mandated Individual Retirement Account Programs by State and Municipality

  Updated to reflect creation of the Philadelphia Retirement Savings Program. 

• Type:

  Employment Law Guide

  Retirement Benefits: Virginia

  Updated to reflect amendment expanding eligibility and clarifying remittance obligations. 

• Type:

  Legal Timetable

  Virginia Expands Access and Clarifies Obligations for Retirement Savings Program

• Type:

  50-State Charts

  Temporary Disability Insurance Requirements by State

  Updated to reflect Rhode Island's maximum weekly benefit amount, effective July 1, 2026. 

• Type:

  Employment Law Guide

  Unemployment Insurance: Virginia

  Updated to reflect amendment expanding unemployment eligibility to certain locked out workers, effective July 1, 2026.

• Type:

  Employment Law Guide

  Unemployment Insurance: Indiana

  Updated to reflect amendment regarding continuing eligibility and employer notification requirements, effective July 1, 2026.

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Nebraska

  Updated to reflect potential administrative fee for experience-rated employers, effective July 18, 2026.