The American Rescue Plan Act (ARPA), which is the latest bill to address the ongoing economic impacts of COVID-19, has been signed into law. Most aspects of the law do not directly affect the HR function, but those that do—optional extension of sick and family leave and establishment of COBRA subsidies—are outlined below.OPTIONAL EXTENSION OF SICK AND FAMILY LEAVESPart of A... [read full post]

ThinkHR's Senior Legal Analyst, Kara Gorvo, answers employer questions about the COVID-19 vaccines.  You can see the answers by clicking the links below:If employees are vaccinated, do employers still need to mandate mask wearing and social distancing in ... [read full post]

Are you an employer that offers or provides group health coverage to your workers? Does your health plan cover outpatient prescription drugs — either as a medical claim or through a card system? If so, be sure to distribute your plan’s Medicare Part D notice before October 15.PurposeMedicare began offering “Part D” plans — optional prescription... [read full post]

On May 20, 2020, the Internal Revenue Service (IRS) released Revenue Procedure 2020-32 announcing the annual inflation-adjusted limits for health savings accounts (HSAs) for calendar year 2021. An HSA is a tax-exempt savings account that employees can use to pay for qualified health expenses.To be eligible for an HSA, an em... [read full post]

Families First Coronavirus Response ActSince the enactment of the Families First Coronavirus Response Act on March 18, new information and guidance has been released every few days, though still much slower than employers would like. We have summarized what we believe to be the most relevant new information below. We will continue to update the HR Support Center m... [read full post]

Question:Can we extend a new employee’s probationary period? They aren’t meeting expectations yet.Answer:You can extend an introductory period, but I would recommend a different approach. I’d also advise against using the word “probationary.” I’ll explain both points.Extending the Introductory PeriodFirst things first, be aware that having an int... [read full post]

Reporting Requirements Applicable large employers (ALEs), which generally are entities that employed 50 or more full-time and full-time-equivalent employees in the year before the reporting year, must report information about the health coverage they offered or did not offer to full-time employees. To meet this reporting requirement, the ALE furnishes Form ... [read full post]

The U.S. Department of Labor (DOL) has updated the model notice for employers to use to inform employees about the Children’s Health Insurance Program (CHIP). All employers with group health plans are required to distribute a CHIP notice at least once a year to employees l... [read full post]

On November 29, 2018, the IRS released Notice 2018-94 to extend the due date for employers to furnish 2018 Form 1095-C or 1095-B under the Affordable Care Act’s employer reporting requirement. Employers will have an extra month to prepare and distribute the 2018 form to individuals. The due dates for filing forms with the IRS are not extended. Ba... [read full post]

We offer an employee handbook builder through ThinkHR.  Please let us know if you have any questions.Top 10 Policies You Need in Your Employee Handbook:At-will employment: You can destroy the at-will employment relationship through promises made in an employee handbook. Including this policy reinforces the at-will nature of employment. It should also state that the h... [read full post]

Summary plan descriptions (SPDs) are required for all retirement, health, and welfare plans subject to the Employee Retirement Income Security Act of 1974 (ERISA). However, misconceptions about this requirement are widespread. ERISA attorney Stacy H. Barrow, partner with Marathas Barrow Weatherhead Lent LLP, had a chat with ThinkHR about the importance of having proper ERISA documentation... [read full post]

The IRS has finalized the forms and instructions that employers will use for 2017 reporting under the Affordable Care Act (ACA).Applicable large employers (ALEs) will use the following:2017 Form 1094-C (transmittal to IRS).2017 Form 1095-C (statement to indiv... [read full post]

Employers are required to give all new hires a Notice of Marketplace Coverage Options – often referred to as the Employer Exchange Notice. The U.S. Department of Labor (DOL) provides model notices that employers can download, customize, and distribute to workers. Although the model notices were scheduled to expire May 31, 2017, the DOL has now extended them withou... [read full post]

On May 4, 2017, the Internal Revenue Service (IRS) released Revenue Procedure 2017-37 announcing the annual inflation-adjusted limits for health savings accounts (HSAs) for calendar year 2018. An HSA is a tax-exempt savings account employees can use to pay for qualified health expenses.To be eligible for an HSA, an employee:Must be covered by a qualified high deductible health ... [read full post]

Do you offer health coverage to your employees? Does your group health plan cover outpatient prescription drugs? If so, federal law requires you to complete an online disclosure form every year with information about your plan’s drug coverage. You have 60 days from the start of your health plan year to complete the form. For instance, for a calendar-year... [read full post]