Insights

On November 15, 2023, the Employment Department announced the Paid Family and Medical Leave Insurance (Paid Leave Oregon) contribution rates for 2024. The Paid Leave Oregon contribution rate for 2024 is 1% of employee wages up to the federal Social Security taxable wage maximum ($168,600 in 2024). Both employers and employees pay contributions to the Paid Leave Oregon Trust Fund, which are divided between employees and employers, with 60% of the rate paid by employees and 40% by employers. Oreg

On November 14, 2023, the Washington Employment Security Department (ESD) adopted rules to implement legislation that passed during the 2023 legislative session regarding the state’s Paid Family and Medical Leave program. The new rules make changes to how the annual premium rate is calculated for employers and employees, allow employers to access information about their current employees who are taking paid family or medical leave, and align public records rules with agency rules that are alrea

Generally, an employee’s election made through a cafeteria plan is irrevocable once the plan year begins, unless the individual experiences an Internal Revenue Code Section 125 qualifying event that allows them to change their elections (assuming the Section 125 plan document also recognizes the event). But Section 125 (i.e., the cafeteria plan regulations) does not prohibit election changes before the period of coverage begins. This means the employer may allow election changes before the plan

When it comes to depositing employer contributions into qualified retirement plans, we are often asked what the deadline is for making these contributions. Believe it or not, that is not an easy question to answer.

In its 13th Annual Construction Disputes North America Report for 2023, Arcadis highlights a wealth of data about construction disputes, including an analysis of their leading causes. Notably, the report lists the top three causes of construction disputes as: Errors and/or omissions in the contract documents. Owners/contractors/subcontractors failing to understand and/or comply with its contractual obligations. Poorly drafted or incomplete and unsubstantiated claims. It is not a surprise to s

Join the Benefits Compliance team for a timely webinar on the ACA employer mandate basics, such as which employers are subject to the mandate, how to identify full-time employees, and when penalties may apply.

Under Section 125, employees make annual elections under a cafeteria plan that are irrevocable during the plan year. However, regulations allow midyear changes to those elections when an employee or their dependents experience specific qualifying events. One of these events occurs when an employee, their spouse, or their dependent experience a change in status, such as a change in residence. However, there are limits to the change in residence qualifying event. The change in residence becomes a

The Washington Employment Security Department announced in October that the 2024 WA PFML total premium rate will be 0.74% of wages up to the 2024 Social Security cap of $168,600. The new rate is a decrease of the current rate of 0.8% and will become effective on January 1, 2024. The total contribution of 0.74% is split between employers and employees, depending on the size of the employer. Employers with 50 or more employees working in the state of Washington will contribute up to 28.57% of 0.7

Gov. DeWine recently signed Ohio’s budget bill, HB33, which included provisions amending dependent coverage under dental and vision policies issued in the state in Section 1751.14. The bill extends coverage for unmarried dependents up to age 26 under certain conditions. To qualify for the extension of coverage, a dependent must meet the following criteria: Be the unmarried natural child, stepchild, or adopted child of the subscriber. Reside in Ohio or be enrolled as a full-time student at an a