November 2025
Insight & Solutions 2
 

News

Massachusetts Health Insurance Responsibility Disclosure (HIRD)

HIRD filing requirements apply to all employers with 6 or more Massachusetts employees in any month during the past 12 months.  The filing is done through MassTaxConnect which is available for MA HIRD filing between Nov. 15 and Dec. 15.

California to Require Employers to Provide New Annual Notice

California has enacted legislation that will require employers to provide a new stand-alone written notice annually to each employee and to each new employee at the time of hire, informing them of their rights under state and federal law.

California to Expand Paid Family Leave Program

California has enacted legislation that will entitle employees to take paid family leave to care for a “designated person" with a serious health condition. 

California Expands Employee Access to Their Personnel Records

California has enacted legislation that expands the scope of records that employees have the right to access in their personnel file.

Review Pay Frequency Laws in States Where You Have Employees Working

Federal law does not address how often or when wages must be paid to employees. However, most states have pay frequency laws detailing such requirements. Some states have different pay frequency requirements based on industry or employee classification (exempt or nonexempt). While certain states allow employees to be paid monthly, other states require semi-monthly, bi-weekly, or even weekly payment. We highlight some of the unique laws here including for example laws in New York, California and Rhode Island.

A general overview of pay frequency and pay timing requirements by state is available here.  

Pension Plan Limitations for 2026 Provided by IRS

Pension Plan Limitations for 2026 have been released by the IRS.  The 401(k)-contribution limit is increased to $24,500. Any individual making $150,000 or more in FICA wages in 2025 must make catch-up contributions in 2026 on a post-tax basis (Roth).

IRS Announces 2026 Benefit Plan Contribution Limits

On Oct.  9, 2025, the Internal Revenue Service (IRS) announced via Revenue Procedure 2025-32   the dollar limitation for 2026 on employee salary reductions for contributions to health flexible spending accounts; the monthly limitation regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass; and the maximum amount that can be excluded from an employee’s gross income for the amounts paid for qualified adoption expenses furnished pursuant to an adoption assistance program.

Texas Adds Law Governing AI Use

Texas has enacted legislation which, among other things, prohibits the development or deployment of an artificial intelligence system with the intent to unlawfully discriminate against a protected class.

IRS Announces 2026 Social Security Wage Base

On Oct. 24, 2025, the Social Security Administration (SSA) announced the 2026 wage base. The annual wage base limit is the maximum amount of employee wages that are subject to the social security tax for the calendar year.

The 2026 social security wage base will be $184,500, which is an increase of $8,400 from $176,100 in 2025.    

E-Verify Resumes Operations as Government Shutdown Continues

The Department of Homeland Security (DHS) recently posted an update to the E-Verify site indicating that E-Verify application is now operational.
12345678910 Last

Upcoming Events

Regional Alerts

Delaware-

California

Massachusetts

California

 

© Copyright 2016 ADP LLC. 10200 Sunset Drive | Miami, FL 33173

You are receiving this email because you are a client of ADP TotalSource. ADP, the ADP logo, and Always Designing for People are trademarks of ADP, Inc. All other marks are the property of their respective owners. Copyright © 2025 ADP, Inc.