Insights

On December 10, 2021, the IRS released the 2022 Instructions for Forms 1099-R and 5498. Form 1099-R reports distributions from retirement plans, pensions, annuities and IRAs. Form 5498 reports contributions to IRAs. The instructions provide specific guidelines for completing the forms. The IRS updates the form instructions annually to incorporate any recent administrative, reporting or regulatory changes. The 2022 Form 1099-R instructions include a new reporting requirement for qualified plan p

The IRS recently announced the optional 2022 standard mileage rates for taxpayers to use in calculating the deductible costs of using an automobile for business, charitable, medical or moving expense (for members of the Armed Forces) purposes. Further, the notice announced the amount that must be included in the employee's income and wages for the personal use of an employer-provided automobile. Beginning on January 1, 2022, the standard mileage rate for transportation or travel expenses is 58

On December 28, 2021, the IRS issued Rev. Proc. 2022-11, which provides information necessary to implement the surprise billing prohibitions under the No Surprises Act (NSA) of the Consolidated Appropriations Act, 2021. Specifically, the guidance provides the methodology for calculating the qualifying payment amount (QPA) for 2022. The NSA provisions, which are applicable to both insured and self-funded group health plans, are effective for plan years beginning on or after January 1, 2022. Thes

On December 16, 2021, Gov. McKee signed Executive Order 21-116. Under the order, all office-based businesses plus other private and public employers with indoor operations must require masking of any person on-site, including employees. An exception may be made for any person who provides proof of vaccination. There are additional exceptions for those: under age two, whose health would be damaged by the wearing of a mask, and who are developmentally unable to comply. There are also exceptions f

On November 18, 2021, Mayor Bowser signed the COVID Vaccination Leave Emergency Amendment Act of 2021 into law, which contains two primary provisions. First, it extends the existing requirement for employers to provide unpaid leave under DC FMLA for reasons related to COVID-19. This requirement has been in place since March 2020, was set to expire November 5, 2021, and was previously featured in Compliance Corner. It applies to employers of all sizes. Employees are eligible for up to 16 weeks

On December 9, 2021, the Insurance and Safety Fire Commissioner issued Bulletin 21-EX-16 to remind all health insurers conducting business in the state that House Bill 454 goes into effect on January 1, 2022. This legislation requires an insurer to reimburse a provider at in-network rates for 180 days (or through the end of the enrollee's coverage period, if earlier), if a provider is listed as in-network in the insurer's directory when the individual selects a health benefit plan, and the pro

The Employment Development Department (EDD) recently announced that the 2022 employee contribution rate for State Disability Insurance and Paid Family Leave will decrease from 1.2% to 1.1%. The taxable wage base from which the contributions will be taken will increase from $128,298 in 2021 to $145,600 in 2022. The maximum weekly benefit increases from $1,357 to $1,540. Employers should be aware of this change in rates and limits, and they should work with their payroll provider to adjust emplo

Beginning September 30, 2020, California employers with more than 100 employees were required to offer employees a qualified retirement plan (such as a 401(k)) or participate in the state-run retirement savings program known as CalSavers. The requirement applied to employers with 51 to 100 employees on June 30, 2021, and will apply to employers with five or more employees on June 30, 2022. For this purpose, employer size is based on the number of California-based employees reported on the Emplo

As previously reported, state regulations required healthcare workers and providers to be vaccinated against COVID-19 by October 1, 2021, unless a medical exemption applies. The regulation was set to expire December 14, 2021 but has now been extended through February 12, 2022. Healthcare workers with a medical exemption must wear a mask indoors and undergo testing twice weekly. Healthcare providers with a medical exemption must wear a mask when indoors. Employers in the healthcare industry sho