Compensation and Benefits

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: New York

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in New York of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: North Carolina

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in North Carolina of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: New Mexico

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in New Mexico of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Nebraska

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Nebraska of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Missouri

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Missouri of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Montana

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Montana of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Posters and Notices

  Louisiana Separation Notice (LWC 77)

  As mandated by the Louisiana Workforce Commission, all employers must provide the Louisiana Separation Notice (LWC 77).

• Type:

  Letters and Forms

  Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Information Return

  Applicable large employers subject to the Affordable Care Act's employer shared responsibility mandate must report the terms and conditions of health care coverage offered to full-time employees on Form 1094-C and Form 1095-C.

• Type:

  Letters and Forms

  Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

  Applicable large employers subject to the Affordable Care Act's employer shared responsibility mandate must report the terms and conditions of health care coverage offered to full-time employees on Form 1094-C and Form 1095-C.

• Type:

  Letters and Forms

  Form 1095-B, Health Coverage Information Return

  Under the Affordable Care Act, self-insured employers that are not applicable large employers and health insurance issuers, government agencies and other health coverage providers must report on individuals covered by minimum essential coverage on Forms 1094-B and 1095-B.