Posted on January 08, 2019

Employers With 1-49 Employees Exempt From Paid Sick Leave Requirement

The Michigan state legislature has announced that the state's paid sick leave law will become effective on March 29, 2019. Beginning on that date, Michigan employers with 50 or more employees will generally be required to provide paid sick leave to many full-time employees. Highlights of the law are presented below.

Which Employees are Eligible for Paid Sick Leave?

Generally all private sector employees who work 25 or more hours per week except:

• Administrative, executive, professional, computer, or outside sales employees exempt from overtime pay under federal law;
• Seasonal employees; and
• Variable hour employees.

How Much Paid Sick Leave May an Employee Use?

Up to 40 hours per year.  

How Does an Employee Accrue Paid Sick Leave?

Employees generally accrue 1 hour of paid sick leave for every 35 hours worked. Up to 40 hours of paid sick leave can be carried over from year to year.

When Can Employees Begin Accruing and Using Paid Sick Leave?

Beginning March 29, 2019, or upon commencement of employment, whichever is later. An employee generally may use paid sick leave as it is accrued, but newly hired employees may be required to wait 90 days.

Which Life Events Qualify for Paid Sick Leave?

• Mental or physical illness or injury of an employee or his or family member; or
• If the employee or his or her family member is a victim of domestic violence or sexual assault.

Additional requirements and exceptions to the information above may apply, including notice and recordkeeping requirements. Click here to read the law.

© 2019 HR 360, Inc.

Posted on January 08, 2019

Minimum Wage to Increase for Regular and Tipped Employees

The Michigan state legislature has announced that the effective date for the upcoming increase to the state's minimum wage is March 29, 2019. On that date, Michigan employers will generally be required to pay a minimum wage of at least $9.45 per hour to their regular employees and $3.60 per hour to their tipped employees.

© 2019 HR 360, Inc.

Posted on January 08, 2019

Tax Returns Generally Due April 15

The IRS has announced that it will begin processing 2018 federal income tax returns on January 28, 2019. The filing deadline to submit 2018 tax returns is April 15, 2019 for most taxpayers, but April 17, 2019 for taxpayers in Massachusetts and Maine.

Click here for more information.

© 2019 HR 360, Inc.

Posted on January 03, 2019

Form Must Remain Posted Through April

Employers subject to OSHA's recordkeeping requirements are reminded to post their 2018 OSHA Form 300A from February 1–April 30, 2019. This form—which must be posted even if no work-related injuries or illnesses occurred during 2018—should be displayed in a common area where notices to employees are usually posted.

© 2019 HR 360, Inc.

Posted on January 02, 2019

Disclosures Due Within 60 Days of Beginning of Plan Year

Employers that offer prescription drug coverage to Medicare-eligible individuals via a calendar-year plan generally must complete an online disclosure to the Centers for Medicare and Medicaid Services (CMS) by March 1. This disclosure must report whether the coverage offered is "creditable," meaning it is expected to pay, on average, as much as the standard Medicare prescription drug coverage. Employers that offer creditable coverage via a non-calendar-year plan must also comply with the disclosure requirement within 60 days of the beginning of the plan year.

Click here to complete an online disclosure. For more information on the disclosure requirement, click here.

© 2019 HR 360, Inc.

Posted on December 31, 2018

Many Large and High-Risk Industry Employers Subject to the Requirement

Employers are reminded that they may be required to electronically submit information from their 2018 OSHA Forms 300A to OSHA by March 2, 2019. By that date, the following establishments, if currently required to comply with OSHA’s recordkeeping requirements, must electronically submit this information through OSHA's Injury Tracking Application (ITA):

• Establishments with 250 or more employees in industries covered by OSHA's recordkeeping requirements; and  
• Establishments with 20-249 employees in certain high-risk industries. 

Click here to access the ITA.

© 2019 HR 360, Inc.

Posted on December 18, 2018

Compliance Set to Begin July 1, 2019

Beginning July 1, 2019, District of Columbia (DC) employers with tipped employees must comply with a new requirement to provide sexual harassment prevention training.

Who Must Receive Training?

Beginning July 1, 2019, covered employers must provide sexual harassment prevention training online or in person to the following individuals:

• New employees within 90 days of hire;
• Existing employees by July 1, 2021;
• Managers by July 1, 2021, and every two years thereafter; and
• Business owners and operators by July 1, 2021, and every two years thereafter.

What Must the Training Cover?

The training must cover how to respond to, intervene in, and prevent sexual harassment by co-workers, management, and patrons.

Where Do Employers Get Training Materials?

The training must be conducted using a program provided by the D.C. Office of Human Rights (OHR) or a provider certified by OHR. 

Must Employers Certify Compliance With the Requirement?

Yes. Beginning July 1, 2019, within 30 days of completion of training, covered employers must submit each individual's completed training certification.

© 2019 HR 360, Inc.

Posted on December 14, 2018

Rate to Increase to 58 Cents Per Mile

The Internal Revenue Service has announced that the optional standard mileage rate used to calculate the costs of operating a car, van, pickup truck, or panel truck for business purposes in 2019 will be 58 cents per mile, up from 54.5 cents per mile in 2018. The 2019 rates for automobiles used for charitable, medical, or moving purposes were also announced. For more information, please read IRS Notice 2019-02.

© 2019 HR 360, Inc.

Posted on December 13, 2018

New Training Requirement to Apply to Employers with 5 or More Employees

As a reminder, under a new California law, by January 1, 2020, and once every 2 years thereafter, employers with 5 or more employees—including temporary or seasonal employees—must provide:

• At least 2 hours of classroom or other effective interactive training and education regarding sexual harassment to all supervisory employees within 6 months of their assumption of a supervisory position;
• At least 1 hour of classroom or other effective interactive training and education regarding sexual harassment to all nonsupervisory employees within 6 months of their assumption of a nonsupervisory position; and
• If they will work for the employer for less than 6 months, at least 1 hour of classroom or other effective interactive training and education regarding sexual harassment to all directly hired temporary or seasonal employees within 30 days of being hired or 100 hours worked.

Under current law, employers with 50 or more employees must provide at least 2 hours of classroom or other effective interactive training and education regarding sexual harassment to all supervisory employees within 6 months of their assumption of a supervisory position and once every 2 years.

© 2019 HR 360, Inc.

Posted on December 07, 2018

Premiums Due to State by April 30

While paid family and medical leave (PFML) benefits do not become payable to employees until 2020, beginning January 1, 2019, Washington employers must start withholding PFML premiums equal to 0.4% of the employee’s gross wage from each employee's paycheck. Employers with 1-49 employees do not have to split the premium cost with their employees, but employers with 50 or more employees must pay 37% of the premium and withhold 63% of the premium from the employee’s paycheck.

Premiums are due to the state at the end of the calendar month immediately after the end of a calendar quarter, beginning April 30, 2019. Click here for more information.

© 2019 HR 360, Inc.

Posted on December 04, 2018

Information Sheet Due to Employees Beginning in 2019

Delaware has released the sexual harassment information sheet that Delaware employers must begin distributing to employees in 2019. As a reminder, every Delaware employer must distribute the sexual harassment information sheet:

• To new employees at the commencement of employment, beginning January 1, 2019; and
• To existing employees within 6 months of January 1, 2019.

© 2019 HR 360, Inc.

Posted on November 21, 2018

New Rates Effective December 31, 2018

The minimum salary required for administrative and executive employees to be exempt from overtime pay in New York State is set to increase. Beginning December 31, 2018, the salary thresholds are as follows:

• For New York City employers with 11 or more employees, $1,125 per week.
• For New York City employers with 10 or fewer employees, $1,012.50 per week.
• For Nassau, Westchester, and Suffolk County employers, $900 per week.
• For other employers, $832 per week.

However, additional work-specific requirements must be satisfied in order for an employee to be exempt.

© 2019 HR 360, Inc.

Posted on November 16, 2018

Many Employers Must Provide Paid Sick Leave

Westchester County, NY has passed a sick leave law. Highlights of the law, which is generally effective April 11, 2019, are presented below.

Which Employers Are Covered?	Generally all employers.
Which Employees Are Covered?	Generally employees employed in Westchester County for more than 80 hours in a calendar year.
Must an Employer Compensate Leave?	Yes. Employers with 5 or more employees generally must provide paid sick leave compensated at the employee’s normal hourly rate. Employers with fewer than 5 employees must provide unpaid sick leave.
How Much Leave May an Employee Accrue and Use?	40 hours in a year.
How Does an Employee Accrue Leave?	Employees generally accrue a minimum of 1 hour of sick leave for every 30 hours worked.
Which Life Events Qualify for Leave?	In general, sick leave may be used for an employee’s or family member’s mental or physical illness, injury, health condition, or preventive medical care.
Are Employers Required to Post or Provide Employees with Notices Regarding the Law?	Yes. Employers must: At the commencement of employment or within 90 days of April 11, 2019, whichever is later, give each employee a copy of the law and written notice of how it applies to that employee. Display a copy of the law and a poster regarding the law in English, Spanish, and any other language necessary in a conspicuous location accessible to the employee.

 

Visit our Westchester County Sick Leave page for more information.

© 2019 HR 360, Inc.

Posted on November 15, 2018

Contribution Limit to Increase in 2019

The IRS has announced that the contribution limit for qualified small employer health reimbursement arrangements (QSEHRAs) will be $5,150 per employee and $10,450 per family in 2019. For 2018, the contribution limit is $5,050 per employee and $10,250 per family.

© 2019 HR 360, Inc.

Posted on November 09, 2018

New Rates Effective January 1, 2019

California has adjusted the minimum compensation rates that computer software employees must be paid to be exempt from state overtime pay requirements. Effective January 1, 2019, the law will exempt computer software employees whose compensation is at least $45.41 per hour, or an annual salary of not less than $94,603.25 for full-time employment and paid not less than $7,883.62 per month. However, additional work-specific requirements must be satisfied in order for an employee to be exempt.

© 2019 HR 360, Inc.

Posted on November 07, 2018

Minimum Wage for Tipped Employees Remains Unchanged

Effective January 1, 2019, Arkansas employers with 4 or more employees will generally be required to pay a minimum wage of at least $9.25 per hour to their regular employees and $2.63 per hour to their tipped employees. Currently, Arkansas employers with 4 or more employees are generally required to pay a minimum wage of at least $8.50 per hour to their regular employees and $2.63 per hour to their tipped employees.

In future years, Arkansas's minimum wage for regular employees at employers with 4 or more employees is set to rise to:

• $10.00 per hour, effective January 1, 2020; and
• $11.00 per hour, effective January 1, 2021.

© 2019 HR 360, Inc.

Posted on November 07, 2018

Minimum Wage to Increase for Regular and Tipped Employees

Effective January 1, 2019, Missouri employers will generally be required to pay a minimum wage of at least $8.60 per hour to their regular employees and $4.30 per hour to their tipped employees. Currently, Missouri employers are generally required to pay a minimum wage of at least $7.85 per hour to their regular employees and $3.925 per hour to their tipped employees.

In future years, Missouri's minimum wage is set to rise to:

• $9.45 per hour ($4.725 per hour for tipped employees), effective January 1, 2020;
• $10.30 per hour ($5.15 per hour for tipped employees), effective January 1, 2021;
• $11.15 per hour ($5.575 per hour for tipped employees), effective January 1, 2022; and
• $12.00 per hour ($6.00 per hour for tipped employees), effective January 1, 2023.

© 2019 HR 360, Inc.

Posted on November 05, 2018

Parts of 2016 ADA & GINA Rules to be No Longer Enforceable

Pursuant to a recent court ruling, effective January 1, 2019, certain limits on wellness program incentives will no longer be enforceable by the U.S. Equal Employment Opportunity Commission (EEOC). In particular, the following federal regulations will no longer apply:

• Parts of a 2016 rule, issued pursuant to the Americans with Disabilities Act (ADA), that generally limit incentives to employees who answer disability-related questions or undergo medical examinations as part of a wellness program to 30% of the total cost for self-only health coverage.
• Parts of a 2016 rule, issued pursuant to the Genetic Information Nondiscrimination Act (GINA), that generally limit incentives to employees whose spouses provide information about their current or past health status as part of a wellness program to 30% of the total cost for self-only health coverage.

© 2019 HR 360, Inc.

Posted on November 02, 2018

401(k) Contribution Limit Increased to $19,000

The IRS has announced that the amounts employees can contribute to 401(k)s and IRAs will increase in 2019. In particular:

• The employee contribution limit for 401(k) plans will be $19,000, up from $18,500 in 2018. The catch-up contribution limit for employees aged 50 and over remains unchanged at $6,000.
• The employee contribution limit for IRAs will be $6,000, up from $5,500 in 2018. The catch-up contribution limit for employees aged 50 and over remains unchanged at $1,000.
• The employee contribution limit for SIMPLE IRAs and SIMPLE 401(k) plans will be $13,000, up from $12,500 in 2018. The catch-up contribution limit for employees aged 50 and over remains unchanged at $3,000.

Click here for more information.

© 2019 HR 360, Inc.

Posted on November 02, 2018

New Reporting Requirement Begins This Year

By November 30, Massachusetts employers with 6 or more employees must submit a Health Insurance Responsibility Disclosure (HIRD) form, which collects information about employer-sponsored health insurance. To file the HIRD form, employers may log in to their MassTaxConnect (MTC) withholding account and select the "File health insurance responsibility disclosure" hyperlink under the account alerts. If an employer does not have an MTC account, or if the employer forgot its password or username, it may follow the instructions on the MTC web page or call 617-466-3940.

Click here for more information.

© 2019 HR 360, Inc.