Minneapolis Amends Sick Leave Law Wednesday, December 3, 2025 | Minnesota Minneapolis has enacted amendments to its sick leave law. Many of the changes are intended to align city requirements with state requirements.
Washington Updates Paid Family and Medical Leave Rate and Reminds Employers About Other Changes in 2026 Tuesday, December 2, 2025 | Washington The Washington State Employment Security Department (ESD) has announced a new Paid Family and Medical Leave (PFML) premium rate beginning Jan. 1, 2026. ESD also reminds employers about other PFML impacts occurring in 2026.
Treasury, IRS Provide Penalty Relief for Tax Year 2025 for Information Reporting on Tips and Overtime Under the One Big Beautiful Bill Act Tuesday, December 2, 2025 | Federal Compliance Update The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2025-62 (the Notice) on November 5, 2025. The Notice offers transition-year penalty relief to employers, payroll services providers, and third-party settlement organizations (TPSOs) for tax year 2025 regarding new information reporting requirements under H.R. 1, “The One Big Beautiful Bill Act” (the Act), which was signed into law on July 4, 2025. Additional guidance tipped occupations (including possible updates to the list of Treasury tipped occupation codes) and the exclusion for specified service trade or business will be released by the Internal Revenue Service (IRS) in the future. Review the details here.
Massachusetts Health Insurance Responsibility Disclosure (HIRD) Monday, December 1, 2025 | Massachusetts HIRD filing requirements apply to all employers with 6 or more Massachusetts employees in any month during the past 12 months. The filing is done through MassTaxConnect which is available for MA HIRD filing between Nov. 15 and Dec. 15.
California to Require Employers to Provide New Annual Notice Monday, December 1, 2025 | California California has enacted legislation that will require employers to provide a new stand-alone written notice annually to each employee and to each new employee at the time of hire, informing them of their rights under state and federal law.
California to Expand Paid Family Leave Program Monday, December 1, 2025 | California California has enacted legislation that will entitle employees to take paid family leave to care for a “designated person" with a serious health condition.
California Expands Employee Access to Their Personnel Records Monday, December 1, 2025 | California California has enacted legislation that expands the scope of records that employees have the right to access in their personnel file.
Review Pay Frequency Laws in States Where You Have Employees Working Monday, December 1, 2025 | Federal Compliance Update Federal law does not address how often or when wages must be paid to employees. However, most states have pay frequency laws detailing such requirements. Some states have different pay frequency requirements based on industry or employee classification (exempt or nonexempt). While certain states allow employees to be paid monthly, other states require semi-monthly, bi-weekly, or even weekly payment. We highlight some of the unique laws here including for example laws in New York, California and Rhode Island. A general overview of pay frequency and pay timing requirements by state is available here.
Pension Plan Limitations for 2026 Provided by IRS Monday, December 1, 2025 | Federal Compliance Update Pension Plan Limitations for 2026 have been released by the IRS. The 401(k)-contribution limit is increased to $24,500. Any individual making $150,000 or more in FICA wages in 2025 must make catch-up contributions in 2026 on a post-tax basis (Roth).
IRS Announces 2026 Benefit Plan Contribution Limits Monday, December 1, 2025 | Federal Compliance Update On Oct. 9, 2025, the Internal Revenue Service (IRS) announced via Revenue Procedure 2025-32 the dollar limitation for 2026 on employee salary reductions for contributions to health flexible spending accounts; the monthly limitation regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass; and the maximum amount that can be excluded from an employee’s gross income for the amounts paid for qualified adoption expenses furnished pursuant to an adoption assistance program.