November 2025
Insight & Solutions 2
 

News

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.

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.

DHS Ends Auto-Extensions for Many EAD Renewal Applications Effective Oct. 30, 2025

On Oct. 29, 2025, the U.S. Department of Homeland Security (DHS) announced an Interim Final Rule (IFR) to end the practice of automatically extending the validity of certain EADs when a renewal application for employment authorization was timely filed.
  

What to Expect During a Federal Government Shutdown

With the government shutdown that occured at midnight on Sept. 30, 2025, we have outlined key areas of potential impacts to your HR operations, along with important employer obligations.

President issues Proclamation Increasing H-1B Visa fee to $100,000

The H-1B visa program allows US employers to hire foreign workers in specialty occupations requiring highly specialized knowledge.   Before the Proclamation took effect, private employers would submit a $780 fee to sponsor a petition along with additional fees of approximately $1,800 to $2,600.  The government holds an annual lottery to select those workers who will gain the visa.

End of 2021 TPS Designation for Venezuela

The Department of Homeland Security (DHS) recently announced the termination of the 2021 Temporary Protected Status (TPS) designation for Venezuela.  Originally, the 2021 designation for Venezuela was set to expire on Sept. 10, 2025.  DHS has indicated that Venezuela TPS beneficiaries under the 2021 designation continue to be employment-authorized during a 60-day transition period through Nov. 7, 2025.

Early Guidance Issued under H.R. 1, The One Big Beautiful Bill Act

The H.R. 1, The One Big Beautiful Bill Act (the Act), was signed into law on July 4, 2025. The Act includes several significant changes that are relevant to companies for payroll, employment tax and employee benefits purposes, with some key provisions effective retroactively as of Jan. 1, 2025. For additional background information, review our prior article.
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