The Internal Revenue Service (IRS) has released the 2023 version of Publication 15-B (Employer's Tax Guide to Fringe Benefits), which contains information for employers on the employment tax treatment of various fringe benefits, including accident and health coverage, adoption assistance, company cars and other employer-provided vehicles, dependent care assistance, educational assistance, employee discount programs, group term life insurance, moving expense reimbursements, health savings accounts (HSAs), and transportation (commuting) benefits. (Publication 15-B uses the term "employment taxes" to refer to federal income tax withholding as well as Social Security and Medicare (FICA) and federal unemployment (FUTA) taxes.) Publication 15-B is a supplement to Publication 15 (circular E) and IRS Publication 15-A (Employer's Supplemental Tax Guide).  

The Internal Revenue Service (IRS) has posted the 2023 version of Publication 15-A, the Employer's Supplemental Tax Guide located at https://www.irs.gov/pub/irs-pdf/p15a.pdf .

Transportation expenses, such as automobile mileage, that qualify as tax deductible medical expenses under Internal Revenue Code Section 213 generally can be paid or reimbursed on a tax-free basis by a health flexible spending arrangement, health reimbursement arrangement, or health savings account if the expense is “primarily for, and essential to, medical care.”

On Dec. 29, 2022, the Internal Revenue Service issued via Notice 2023-03 the 2023 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, moving, and charitable purposes.

On Jan. 13, 2023, the Department of Labor (DOL) issued a final rule via the Federal Register that revises civil penalties for many violations of federal labor laws, including certain violations of the Fair Labor Standards Act (FLSA) and the Family Medical Leave Act (FMLA). The Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 directs federal agencies to adjust civil penalties for inflation each year.

President Joe Biden has signed legislation that expands the protections for employees who are pregnant or nursing a child. Some of the changes took effect immediately, whereas others are effective in June.

The federal Fair Labor Standards Act (FLSA) requires that employers pay most employees at least the federal minimum wage for each hour worked as well as overtime pay for all hours worked in excess of 40 in a workweek. Here are some key things to know for both federal exemptions and state exemptions, along with some state-specific changes for 2023.

This year, we’re excited to introduce an easier way to access, update and manage your Workers’ Compensation Certificates of Insurance. This useful new feature in the Marsh COI Portal lets you review data for the current policy period, make changes to certificates and download individual or multiple certificates at a time. Even better, this enhancement improves account visibility, so you can ensure COIs have the most accurate info for the upcoming March 1–17 review and renewal period.

Last month we published an article reminding you to post your OSHA Form 300A in the workplace from February 1 through April 30, 2023. Some employers are also required to electronically submit the information from their 2022 OSHA Form 300A via the OSHA Injury Tracking Application (ITA). This year OSHA provided a new tool in ITA Coverage Application to help employers determine if they are covered by the regulation. OSHA also updated the ITA for enhance data security. Read the information from OSHA below for more details and please reach out to your ADP TotalSource Risk & Safety Consultant if you need additional assistance.