Compensation and Benefits

New and Updated

• Type:

  Employment Law Guide

  Unemployment Insurance Tax (FUTA/SUTA): Illinois

  Updated to reflect employer injunctions for failure to file monthly wage reports, effective January 1, 2026.

• Type:

  Employment Law Guide

  Unemployment and Temporary Disability Insurance Taxes (FUTA/SUTA/TDI); Temporary Caregiver Insurance (TCI): Rhode Island

  Updated to reflect amended TCI (paid family leave) wage replacement benefit period, effective January 1, 2026. 

• Type:

  Handbook Templates

  State Disability Insurance Program Handbook Statement: California

  Updated title and statement for style and updated guidance to include information on employee eligibility, employee notice and the interaction with leave and other benefits.

• Type:

  Employment Law Guide

  Other Leaves: Illinois

  Updated to reflect amendments regarding organ donor leave, effective January 1, 2026.

• Type:

  Editor's Choice

  Mental Health and the Workplace

  Updated with additional resources and streamlined article structure.

• Type:

  International

  Global retirement and pensionable age comparative table

  Enhanced to include information on the retirement or pensionable age in Bulgaria, Denmark, France, Guernsey, Hungary, India, Indonesia, Ireland, Luxembourg, Netherlands, Philippines, Portugal, Romania and UAE.

• Date:

  November 21, 2025

  Type:

  Commentary and Insights

  Salary Budget 2026: A Steady Metric in a Rocky Climate

  This article addresses salary budget projections and unique budgeting pressures for 2026.

• Type:

  Employment Law Guide

  Health Care Benefits: Federal

  Updated to reflect an increase in Patient-Centered Outcomes Research Institute (PCORI) fees, effective for plan or policy years that end on or after October 1, 2025, but before October 1, 2026. 

• Type:

  Legal Timetable

  Patient-Centered Outcomes Research Institute (PCORI) Fee Due for 2026

• Type:

  Quick Reference

  Annual Retirement Plan COLAs and Fringe Benefit Limitations

  Updated to reflect all inflation-adjusted amounts, effective January 1, 2026.