Monday, December 1, 2025
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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.
Monday, December 1, 2025
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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.
Monday, December 1, 2025
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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.
Monday, December 1, 2025
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California
California has enacted legislation that expands the scope of records that employees have the right to access in their personnel file.
Monday, December 1, 2025
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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).
Monday, December 1, 2025
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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.
Wednesday, November 5, 2025
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Texas
Texas has enacted legislation which, among other things, prohibits the development or deployment of an artificial intelligence system with the intent to unlawfully discriminate against a protected class.
Tuesday, November 4, 2025
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Federal Compliance Update
On Oct. 24, 2025, the Social Security Administration (SSA) announced the 2026 wage base. The annual wage base limit is the maximum amount of employee wages that are subject to the social security tax for the calendar year.
The 2026 social security wage base will be $184,500, which is an increase of $8,400 from $176,100 in 2025.
Tuesday, November 4, 2025
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Federal Compliance Update
The Department of Homeland Security (DHS) recently posted an update to the E-Verify site indicating that E-Verify application is now operational.