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Monthly Archives: April, 2016

  • Utah Law Outlines Reasonable Accommodations Related to Pregnancy

    Under a new law in Utah, generally applicable to employers with 15 or more employees, an employer may not:

    • Refuse to provide reasonable accommodations for an employee related to pregnancy, childbirth, breastfeeding, or related conditions:
      • If the employee requests a reasonable accommodation; and
      • Unless the employer demonstrates that the accommodation would create an undue hardship on its operations;
    • Require an employee to terminate employment if another reasonable accommodation can be provided for the employee’s pregnancy, childbirth, breastfeeding, or related conditions-unless the employer demonstrates that the accommodation would create an undue hardship on its operations; or
    • Deny employment opportunities to an employee, if the denial is based on the need of the employer to make reasonable accommodations related to the pregnancy, childbirth, breastfeeding, or related conditions of an employee-unless the employer demonstrates that the accommodation would create an undue hardship on its operations.

    The law contains additional provisions, including (but not limited to) the following:

    • An employer may generally require an employee to provide a certification from the employee’s health care provider concerning the medical advisability of a reasonable accommodation. (Note: Such certification must include certain requirements.)
      • However, an employer may not require an employee to obtain a certification for more frequent restroom, food, or water breaks.
    • An employer is not required to permit an employee to have the employee’s child at the workplacefor purposes of accommodating pregnancy, childbirth, breastfeeding, or related conditions.
    • An employer must include in an employee handbook-or post in a conspicuous place in its place of business-written notice concerning an employee’s rights to reasonable accommodations for pregnancy, childbirth, breastfeeding, or related conditions.

    The law is effective May 10, 2016Click here to read the text of the law.

    To review other state laws specific to Utah, visit the State Laws section, click on Utah, and choose your topic of interest from the left-hand navigation menu.

    HR News Alerts provided by:

    Team Nash
    2005 E 2700 St, Suite 140, Salt Lake City, UT, 84109
    385-234-6754

    Please Note: The information and materials herein are provided for general information purposes only and are not intended to constitute legal or other advice or opinions on any specific matters and are not intended to replace the advice of a qualified attorney, plan provider or other professional advisor. This information has been taken from sources which we believe to be reliable, but there is no guarantee as to its accuracy. In accordance with IRS Circular 230, this communication is not intended or written to be used, and cannot be used as or considered a ‘covered opinion’ or other written tax advice and should not be relied upon for any purpose other than its intended purpose.

    The information provided herein is intended solely for the use of our clients and members. You may not display, reproduce, copy, modify, license, sell or disseminate in any manner any information included herein, without the express permission of the Publisher. Kindly read our Terms of Use and respect our Copyright.

    © 2016 HR 360, Inc. – All rights reserved

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  • Upcoming Educational Events


     

    Join NFP for the below webinar series that will keep you in the know on important industry topics.

    Can’t make a live webinar? A recording of each session is posted to the NFP Client Learning Portal within 48 hours of the live webinar.

    Those listening to a recorded webinar aren’t eligible for recertification credit. 

    Beware of the Boogie Man: Preparing for Government Audits of Your Plan

    Register Now »

    Compliance requirements for employee benefit plans are increasing, so there’s a greater chance that your plan could become subject to a government audit. Take the fear out of receiving an audit appointment letter by gaining insightful information on:

    • What to expect from a DOL audit
    • The potential for audits by other government entities
    • Best practices for avoiding government audits

    Note: The speakers will answer as many questions as possible during the webinar. If your question isn’t answered, reach out to your advisor for further assistance.

    May
    11
    Wednesday
    Add to Calendar
    Start Time:
    3:00 p.m. ETDuration:
    1.5 hours
    This program is pending approval for 1.5 (general) recertification credit hours toward PHR, SPHR and GPHR recertification through the HR Certification Institute. For more information, visit the HR Certification Institute website at www.hrci.org.

    Note: Those listening to a recorded webinar won’t be eligible for credit.

    The use of this seal isn’t an endorsement by the HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute’s criteria to be preapproved for recertification credit.

    Speakers:
    • Elizabeth Allen, Assistant Vice President and Counsel, Benefits Compliance, NFP
    • Jill Brooking, CEBS, Vice President, Benefits Compliance, NFP

     

    Effectively Managing Millennials

    Register Now »

    The workforce is changing, with millennials replacing retiring baby boomers. These younger workers bring important new skills, ideas and energy to the workplace. But they’re also harder to hire, they’re motivated by different things, and they demand more of you and your organization. Gain insight into how millennials think about work and tips for effectively leveraging their talents.

    Course Objectives:

    • Learn what makes millennials tick and how their needs are different from those of other generations in the workplace.
    • Articulate key motivators for millennials and identify ways to motivate and retain them.
    • Apply key strategies for meeting millennials’ needs while also meeting department goals.

    Note: The speaker will answer as many questions as possible during the webinar. If your question isn’t answered, reach out to your advisor for further assistance.

    May
    17
    Tuesday
    Add to Calendar
    Start Time:
    3:00 p.m. ETDuration:
    1 hour
    This program is pending approval for 1.0 (general) recertification credit hours toward PHR, SPHR and GPHR recertification through the HR Certification Institute. For more information, visit the HR Certification Institute website at www.hrci.org.

    Note: Those listening to a recorded webinar won’t be eligible for credit.

    The use of this seal isn’t an endorsement by the HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute’s criteria to be preapproved for recertification credit.

    Speaker:
    • Melinda Figeley, SPHR, Vice President, HR Services, NFP
    • Jill Brooking, CEBS, Vice President, Benefits Compliance, NFP

     

    Don’t Let Leaves of Absence Cause You to Take Leave of Your Senses

    Register Now »

    The circumstances surrounding an employee’s need for a leave of absence bring many questions for the employer and the employee. Participate in this webinar to learn the impact of different laws affecting an employee’s leave of absence, including:

    • FMLA
    • COBRA
    • ADA
    • Health Care Reform
    • State Disability Laws

    Note: The speakers will answer as many questions as possible during the webinar. If your question isn’t answered, reach out to your advisor for further assistance.

    May
    18
    Wednesday
    Add to Calendar
    Start Time:
    3:00 p.m. ETDuration:
    1.5 hours
    This program is pending approval for 1.5 (general) recertification credit hours toward PHR, SPHR and GPHR recertification through the HR Certification Institute. For more information, visit the HR Certification Institute website at www.hrci.org.

    Note: Those listening to a recorded webinar won’t be eligible for credit.

    The use of this seal isn’t an endorsement by the HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute’s criteria to be preapproved for recertification credit.

    Speakers:
    • K.C. Barner, J.D., Assistant Vice President and Counsel, Benefits Compliance, NFP
    • Chase Cannon, VP, Counsel, Legal and Compliance, Benefits Compliance, NFP

     

    Qualifying Events:
    A Much-Needed Refresher

    Register Now »

    During the year, employees may want to change the coverage options they elected at open enrollment. Join us for a refresher on the compliance requirements of midyear changes, including:

    • HIPAA special enrollment rights
    • Permissible qualifying events
    • The newest qualifying events
    • Employee certification of events

    Note: The speakers will answer as many questions as possible during the webinar. If your question isn’t answered, reach out to your advisor for further assistance.

    May
    25
    Wednesday
    Add to Calendar
    Start Time:
    3:00 p.m. ETDuration:
    1.5 hours
    This program is pending approval for 1.5 (general) recertification credit hours toward PHR, SPHR and GPHR recertification through the HR Certification Institute. For more information, visit the HR Certification Institute website at www.hrci.org.

    Note: Those listening to a recorded webinar won’t be eligible for credit.

    The use of this seal isn’t an endorsement by the HR Certification Institute of the quality of the program. It means that this program has met the HR Certification Institute’s criteria to be preapproved for recertification credit.

    Speakers:
    • Ford Darger, J.D., LL.M., Vice President and Counsel, Legal & Compliance, NFP
    • Jessica Watts, PHR, MS HRM, Vice President, Benefits Compliance, NFP
    We expect a large audience for these sessions.
    To avoid a delay in accessing the webinars, consider the following:

    • All sessions will be streamed via the Internet; please ensure that your computer speakers are connected and powered on.
    • When registering, enter the name of the broker and broker’s firm from which you received the invitation into the “Broker Name” and “Broker’s Firm Name” fields.
    • After registering, you’ll receive a confirmation email containing login instructions and a calendar reminder option.
    • Webinar times are Eastern.
    • Access the webinar 10 – 15 minutes prior to the start time.
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  • IRS Releases 2017 ACA Required Contribution Percentages

    Guidance Affects ACA’s Premium Tax Credit & Individual Mandate Provisions

    The Internal Revenue Service (IRS) has increased the required contribution percentages for 2017 that are used to determine whether individuals are eligible for a premium tax credit and whether individuals are eligible for an affordability exemption from the individual shared responsibility provisions (the “individual mandate”).

    Premium Tax Credit Eligibility 
    An individual may be eligible for a premium tax credit to purchase health coverage through the Health Insurance Marketplace (Exchange) if, among other things, he or she is not able to get affordable coverage through an eligible employer plan that provides minimum value. For this purpose, an employer-sponsored plan is affordable for plan years beginning in 2016 if the portion of the annual premium an employee must pay for self-only coverage does not exceed 9.66% of his or her household income. This percentage will increase to 9.69% for plan years beginning in 2017.

    Individual Mandate Affordability Exemption 
    The individual mandate requires every individual to have minimum essential health coverage for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return. One such exemption applies when the individual cannot afford coverage because the minimum amount he or she must pay for the premiums is more than 8.13% of the individual’s household income for plan years beginning in 2016. This percentage will increase to 8.16% for plan years beginning in 2017.

    Pay or Play Affordability Safe Harbors
    IRS Notice 2015-87 generally provides that the employer shared responsibility (“pay or play”) regulations are expected to be amended to reflect that the applicable percentage in the affordability safe harbors should be adjusted consistent with the required contribution percentage increase above regarding eligibility for the premium tax credit (refer to Q&A #12). Because the regulations have not yet been amended, employers intending to take advantage of one or more of the three affordability safe harbors for plan years beginning in 2017 should consult a knowledgeable benefits attorney or tax specialist for specific guidance on how to proceed.

    Check out our Premium Tax Credit for Individuals and Individual Mandate (Individual Shared Responsibility) sections for additional information regarding eligibility.

    Info courtesy of HR360.com

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  • “American workers are issuing a warning to their bosses — don’t take away our health insurance.”

    Check out this article in the Deseret News: Link

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  • 3 Tax Recordkeeping Tips for Employers

    Keeping good records not only makes tax filing easier and faster, but it can also help you monitor the progress of your business, prepare your financial statements, and support items reported on your tax returns. Here are three simple tips from the IRS to help you get organized:

    1. Save Certain Business Records
    The following are some of the types of records you should keep:

    • Gross receipts are the income you receive from your business. You should keep supporting documents that show the amounts and sources of your gross receipts.
    • Purchases are the items you buy and resell to customers. Your supporting documents should show the amount paid and that the amount was for purchases.
    • Expenses are the costs you incur (other than purchases) to carry on your business. Your supporting documents should show the amount paid and that the amount was for a business expense.
    • Assets are the property, such as machinery and furniture, that you own and use in your business. You need records to compute the annual depreciation and the gain or loss when you sell the assets.

    2. Keep Employment Tax Records
    The following information should be available for IRS review:

    • Your employer identification number (EIN);
    • Amounts and dates of all wage, annuity, and pension payments;
    • Amounts of tips reported;
    • The fair market value of in-kind wages paid;
    • Names, addresses, social security numbers, and occupations of employees and recipients;
    • Any employee copies of Forms W-2 that were returned to you as undeliverable;
    • Dates of employment;
    • Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them;
    • Copies of employees’ and recipients’ income tax withholding allowance certificates;
    • Dates and amounts of tax deposits you made;
    • Copies of returns filed;
    • Records of allocated tips; and
    • Records of fringe benefits provided, including substantiation.

    3. Store and Organize Your Records
    Business owners should generally keep all employment-related tax records for at least 4 years after the tax is due, or after the tax is paid, whichever is later. The length of time you should keep other documents depends on the action, expense, or event the document records.

    You can review our section on Employee Records and Files for information on other federal recordkeeping responsibilities for employers.

    Information provided by HR360.com

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  • 5 Q&As About ACA Information Forms for Employees

    As a result of the new information reporting requirements under the Affordable Care Act (ACA), employers may be fielding questions from employees about the different forms they are receiving with information about their health coverage. The following questions and answers for employees may be helpful:

    1. What are the health care tax forms that employees might receive?
    Employees may receive one or more forms providing information about the health care coverage they had or were offered during the previous year, including:

    • Form 1095-B, which is furnished by health insurance companies, small self-insuring employers, and other providers of minimum essential health coverage.
    • Form 1095-C, which is provided by applicable large employers (ALEs)–generally those with 50 or more full-time employees, including full-time equivalent employees.

    Individuals that enrolled in coverage through the Health Insurance Marketplace will receive Form 1095-A.

    2. How do employees use the information on these forms?
    An employee uses the information on these forms to verify that the employee, his or her spouse, and any dependents had minimum essential health coverage for each month during the prior year and to report that coverage on his or her federal income tax return. Employees that did not have minimum essential health coverage may be liable for an individual shared responsibility payment.

    3. Can employees file their tax returns if they have not received these forms?
    Yes. Employees should not wait for either Form 1095-B or 1095-C to file their individual income tax returns. Other forms of documentation that may assist in reporting health coverage include insurance cards, explanations of benefits, and Forms W-2 reflecting health insurance deductions. (Employees enrolled in Health Insurance Marketplace coverage will need the information on Form 1095-A to file a complete and accurate tax return.)

    4. Should these forms be attached to individual income tax returns?
    No. Although employees may use the information on the forms to help complete their tax returns, these forms should not be attached or sent to the IRS. The issuers of the forms (e.g., employers or health insurance companies) are required to send the information to the IRS separately. Employees should keep the forms for their records along with other important tax documents.

    5. Who should employees contact with questions about these forms?
    Employees should contact the provider of the form (e.g., the employer or health insurance company), not the IRS, with questions about Form 1095-B or 1095-C. For questions about Form 1095-A, employees should contact the Health Insurance Marketplace.

    Our section on Information Reporting provides more information on the requirements for employers.

    Information provided by HR360.com

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