Compensation and Benefits

New and Updated

• Type:

  50-State Charts

  Health Insurance Exchange Decisions by State

  Updated to reflect Illinois shift to state-based health exchange beginning January 1, 2026.

• Type:

  Employment Law Guide

  Other Leaves: California

  Updated to reflect amendments regarding leave for victims of certain crimes to attend judicial proceedings, effective January 1, 2026.

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Illinois

  Updated to reflect Transportation Benefits Program Act amendments regarding employee coverage and an employer exemption, effective January 1, 2026. 

• Type:

  Employment Law Guide

  Unemployment Insurance Tax: Illinois

  Updated to reflect latest developments.

• 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:

  Editor's Choice

  Mental Health and the Workplace

  Updated with additional resources and streamlined article structure.

• 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:

  Employment Law Guide

  Retirement Benefits: New York

  Updated to reflect information regarding the start of the New York Secure Choice Retirement Savings Program.