March 2025
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On Jan. 15, 2025, the Internal Revenue Service (IRS) issued guidance via Revenue Ruling 2025-4 (RR 2025-4) on the federal income and employment tax treatment of contributions and benefits paid in certain situations under a state paid family and medical leave program (SPFML), as well as the related reporting requirements. RR 2025-4 provides guidance to the District of Columbia and states that have mandatory paid family and medical leave programs, and for employees working in and employers operating in those states.
One of the most difficult aspects of being an employer is terminating an employee. At times, it's a necessary decision for the best interests of the business, but it requires special care. When faced with an employee termination, consider using a checklist, such as the one provided here, to help you manage the employee termination process.
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Michigan has enacted a law that requires employers to display a notice about resources available to veterans. The new poster requirement takes effect April 2, 2025.
New Jersey’s Office of the Attorney General and the Division of Civil Rights have made clear the state prohibits gender-specific dress codes.
Connecticut has enacted legislation that amends a law entitling employees to paid family and medical leave. The amendments take effect Oct. 1, 2024.
Illinois has enacted legislation that amends and clarifies the state’s Personnel Record Review Act. The new law (House Bill 3763) takes effect Jan. 1, 2025.
Tennessee has enacted legislation that extends the amount of time an employee can use for voting leave, effective on Nov. 6, 2024.
Oregon has enacted legislation (House Bill 4156), which expands Oregon anti-stalking laws and adds covered reasons for employees to use safe leave. House Bill 4156 takes effect on July 1, 2024.
Maryland has enacted legislation that amends a law that requires employers to disclose wage-range information to applicants. The amended law takes effect Oct. 1, 2024.
Utah has enacted legislation (House Bill 396), which expands employer religious accommodation requirements. House Bill 396 is effective immediately.
Anne Arundel County, Maryland has enacted an ordinance that will expressly prohibit discrimination in employment. The ordinance takes effect June 8, 2024.
A New York budget amendment adds additional paid protections for employees that need to express milk for their nursing child. The protections take effect on June 19, 2024.
Washington state has enacted legislation (Senate Bill 5793), which expands paid sick leave protections under state law. Senate Bill 5793 takes effect on Jan. 1, 2025.
The city of Duluth, Minnesota has repealed its paid sick leave ordinance effective Jan. 17, 2024.
Candidates living outside of New York State and City who are applying for jobs in New York State and City may be protected under the state's and city's Human Rights laws.
Employers with 100 or more employees in Illinois must apply to obtain an Equal Pay Registration Certificate (EPRC) from the state by March 23, 2024.
New York City has enacted a law (Int. 0563-2022) that eases the process for an employee to file an Earned Safe and Sick Time Act lawsuit. Int. 0563-2022 takes effect on March 20, 2024.
The Colorado Department of Labor and Employment (CDLE) recently issued guidance on changes to the state’s pay transparency rules.
Texas has enacted legislation (Senate Bill 7) that bans certain COVID-19 vaccine mandates. Senate Bill 7 takes effect on Feb. 6, 2024.
The California Department of Industrial Relations has updated guidance to address the expansion of the state’s paid sick leave law that takes effect Jan. 1, 2024.
Oregon has enacted legislation (House Bill 3028), which adds protections for an employee that is appointed to a board, commission, council, or committee. House Bill 3028 is effective immediately.
New York has enacted legislation (Senate Bill S2518A), which prohibits employers from accessing certain electronic personal accounts. Senate Bill S2518A takes effect on March 12, 2024.
New Jersey has enacted several laws that impact unemployment processes by adding employer requirements and employee protections during labor disputes.
New Hampshire has enacted legislation (House Bill 358), which requires employers to provide unpaid time for employees to express milk. House Bill 358 takes effect on July 1, 2025.
The City of Columbus, Ohio, has enacted an ordinance to prohibit certain employers from inquiring about an applicant’s pay history. The ordinance takes effect on March 1, 2024.
Oregon has enacted legislation (House Bill 3307), which extends certain workplace protections to registered apprentices and those in private employer on-the-job training programs. House Bill 3307 takes effect on Jan. 1, 2024.
Texas has enacted legislation (House Bill 915) that requires all employers to post a notice containing contact information on where to report workplace violence. House Bill 915 takes effect on Sept. 1, 2023.
Texas has enacted legislation (House Bill 2313), which requires Transportation Network Company employers to provide training on human trafficking awareness and prevention. House Bill 2313 takes effect on Sept. 1, 2023.
Rhode Island has enacted legislation (Senate Bill 0444A), which will make June nineteenth (Juneteenth) a state holiday. Senate Bill 0444A takes effect on Jan. 1, 2024.
Illinois has enacted legislation that expands requirements for certain employers to provide bereavement leave to employees. The legislation (Senate Bill 2034) takes effect Jan. 1, 2024.
Texas has enacted legislation (House Bill 2459) to further protect certain employees from labor law violations. House Bill 2459 takes effect on Sept. 1, 2023.
Maine has enacted legislation that amends the state’s equal pay law to address race-based discrimination in pay. Previously, the state’s equal pay law addressed sex-based discrimination only. The changes take effect Oct. 25, 2023.
Illinois has enacted legislation that will require employers with 51 or more employees to provide paid organ donation leave to employees. The law (House Bill 3516) takes effect Jan. 1, 2024.
Colorado has enacted legislation (Senate Bill 23-017) that expands the reasons employees may use paid sick leave under state law. Senate Bill 23-017 takes effect August 7, 2023.
Minnesota has enacted legislation (House File 100) that permits recreational cannabis use among adults age 21 and older beginning August 1, 2023. The law includes protections for off-duty cannabis use.
New York City has enacted a law (Intro. 209-A) that prohibits employers from discriminating on the basis of an individual’s height or weight. Intro. 209-A takes effect on November 22, 2023.
Washington has enacted legislation (House Bill 1491), which prohibits an employer from searching an employee’s privately owned vehicle. House Bill 1491 takes effect on July 23, 2023.
The State of Washington has released information to assist employers in meeting their requirements under the Washington Cares Act.
Virginia has enacted legislation (Senate Bill 1086), which requires certain employers to provide unpaid leave to organ or bone marrow donors. Senate Bill 1086 takes effect on July 1, 2023.
Virginia has enacted legislation (House Bill 1924), which will eliminate subminimum wage certificates for individuals with disabilities. House Bill 1924 takes effect on July 1, 2023.
New York has enacted legislation (Senate Bill S4844B), which expands protections under the Nursing Mothers in the Workplace Act. Senate Bill S4844B takes effect on June 7, 2023.
The Illinois Department of Labor (IDOL) has published amended regulations implementing a law that requires employers to reimburse employees for certain business expenditures.
New York City (N.Y.C) has issued a Final Rule on Automated Employment Decision Tools (AEDTs). The date of enforcement is now July 5, 2023.
Virginia has enacted Senate Bill 1040 (SB 1040) which restricts the use of an employee’s social security number (SSN) on an identification card or access badge.
Utah has enacted legislation (House Bill 324), which provides an additional way for employers to help maintain a safe working environment. House Bill 324 takes effect on July 1, 2023.
The City of Los Angeles has enacted an ordinance that will require large employers in the retail sector to follow certain scheduling practices. The ordinance takes effect April 1, 2023.
Berkeley, CA has enacted an ordinance that will require employers in certain industries to follow specific scheduling practices beginning Jan. 1, 2024.
The New Mexico Department of Workforce Solutions has released guidance to clarify an employer's paid sick leave requirements under the Healthy Workplaces Act.
This notice is to inform you that St. Paul, Minnesota has amended an ordinance that requires employers to provide paid sick leave to employees. The changes will take effect Feb. 18, 2023.
Governor Kathy Hochul signed (Senate Bill S6085), which amends Section 201 of the New York Labor Law, adding new employer electronic posting requirements. Senate Bill S6085 is effective immediately.
Bloomington, Minnesota has amended an ordinance that will require employers in the city to provide sick leave to employees. The ordinance will still take effect July 1, 2023.
We want to let you know about how San Francisco has enacted an ordinance that will require employers with 100 or more employees to provide supplemental pay for military leave.
The California Department of Industrial Relations (DIR) has updated its frequently asked questions (FAQs) to address expanded requirements for employers to disclose the pay scale for open positions.
We want to let you know that Arizona Form A-4 has been modified because the previous Form A-4 is no longer representative of new lower income tax rates.
Colorado’s state-run retirement program, called Colorado SecureSavings, is set to launch in early 2023. Employers with five or more employees must either facilitate the program or offer a qualifying retirement plan to employees.
California has enacted legislation (Senate Bill 523) that will prohibit employers with five or more employees from discriminating against applicants and employees because of their reproductive health decision making. This change takes effect Jan. 1, 2023.
Rhode Island has enacted legislation that mandates a special enrollment into health care coverage based on pregnancy.
On Nov. 8, 2022, voters in Nevada voted to amend the State Constitution provisions regarding the minimum wage.
On Nov. 8, 2022, Inglewood, California voters approved a ballot measure that increases the minimum wage for healthcare workers.
Oklahoma has enacted legislation (Senate Bill 1345), which provides wage payment options for employers. Senate Bill 1345 takes effect on Nov.1, 2022.
The Massachusetts Department of Family and Medical Leave (DFML) has announced the 2023 contribution rates for the state’s Paid Family and Medical Leave program.
The New Jersey Cannabis Regulatory Commission (NJCRC) has released guidance and provided a sample form to help employers address workplace impairment due to employee cannabis use.
Florida has now released the poster required to be posted in the workplace regarding the minimum wage increase in the state.
California has enacted legislation (Assembly Bill 1949) that will require employers with five or more employees to offer bereavement leave. Assembly Bill 1949 takes effect Jan. 1, 2023.
The Minnesota Department of Labor and Industry announced that the state minimum wage would increase effective Jan. 1, 2023, as outlined below.
The City of Sonoma, California has announced that the city minimum wage will increase Jan. 1, 2023.
San Diego, California has announced that the city minimum wage will increase on Jan. 1, 2023.
Petaluma, California has announced that the city minimum wage will increase on Jan. 1, 2023.
On Aug. 10, 2022, a petition was filed with the City of Los Angeles seeking to stop the Healthcare Workers Minimum Wage Ordinance from taking effect on Aug. 13, 2022.
Minneapolis, Minnesota has announced that its minimum wage will increase.
Santa Rosa, California has announced that the city minimum wage will increase on January 1, 2023.
Daly City, California has announced that the city minimum wage will increase.
New York City has enacted legislation (Int. No. 1894-A) that amends the New York City Human Rights Law and regulates the use of automated tools in certain employment decisions. The law takes effect on Jan. 1, 2023.
The New Jersey Division on Civil Rights has adopted new and amended regulations concerning the display of certain posters. The regulations are effective immediately.
This notice is to inform you about how New Hampshire has enacted a legislation (Senate Bill 345), which amends its child labor laws. Senate Bill 345 is effective immediately.
This notice is to inform you about how Florida has enacted a legislation (Senate Bill 898) establishing new background check requirements for employees at certain apartment buildings. This takes effect immediately.
New York State has authorized bonuses for eligible health care and mental hygiene workers. Employer claims for the first wave of eligible employees are due by Sept. 2, 2022.
New Jersey has enacted legislation (Assembly Bill 4222), which amends its child labor laws. Assembly Bill 4222 is effective immediately.
Jersey City, New Jersey, has passed an ordinance that calls for pay transparency and reinforces the state’s ban on salary history inquiries. The Ordinance is effective immediately.
Washington has enacted a final rule that clarifies how the seven-day waiting period impacts Washington’s Paid Family and Medical Leave program. The final rule is effective immediately.
Vermont has enacted legislation (House Bill 729) that limits the time an employee may file a discrimination claim to six years. House Bill 729 is effective immediately.
Vermont has enacted legislation (House Bill 515) that prohibits employers from retaliating against whistleblowers. House Bill 515 is effective immediately.
Tennessee has enacted legislation that expressly prohibits employers from discriminating against individuals because of their hairstyle or other traits associated with race. Senate Bill 136 took effect on July 1, 2022.
Philadelphia Mayor Jim Kenney has signed into law the Employee Commuter Transit Benefit Ordinance.
Oregon has enacted a final rule that requires employers to provide protections to workers that are exposed to high heat. The final rule is effective immediately.
San Francisco has amended the city’s Family Friendly Workplace Ordinance (FFWO), which applies to employers with 20 or more employees. The changes are effective July 12, 2022.
Virginia has enacted legislation (House Bill 1063) that clarifies the definition of religion for nondiscrimination purposes. House Bill 1063 is effective immediately.
Vermont has enacted legislation (House Bill 477), which extends protections under its crime victim leave law. House Bill 477 is effective immediately.
Rhode Island has enacted the Rhode Island Cannabis Act (the Act), which adds and clarifies workplace protections related to cannabis use.
Oregon has enacted a final rule that requires employers to take certain safety steps related to wildfire smoke exposure. The final rule took effect on July 1, 2022.
Nebraska has enacted Legislative Bill 780 that amends an employer’s requirements for child labor certificates. Legislative Bill 780 is effective immediately.
Los Angeles Mayor Eric Garcetti on July 7, 2022, signed into law the Healthcare Workers Minimum Wage Ordinance (Ordinance).
Westchester County in New York has enacted an ordinance that will require employers to provide sick leave to employees who work in the county.
San Francisco has amended its Fair Chance Ordinance, which restricts the use of criminal histories to make employment decisions. The FCO poster is now available and must be posted immediately.
Effective January 1, 2018, Vermont employers will be required to provide reasonable accommodations to employees for their pregnancy related conditions.
All employers in Minneapolis, Minnesota, must pay their employees at least $15.00 an hour by July 1, 2024.
Employers with employees working in New York, Hawaii or Oregon must display their employee’s basis of pay on employee pay statements.
Leave policies that allow employees to take leave to care for or assist their sick biological or adopted children must also allow leave to care for a sick foster child.
Coming Soon!
The Department of Labor has issued mandatory changes that impact the states of Idaho and Louisiana, which take in March 2017.
Maine law requires employers to annually provide their employees with notice of the employer’s sexual harassment policy.
In Massachusetts, the law requires employers to adopt a written policy against sexual harassment and to distribute the policy at the time of hire and annually.
Missouri Department of Revenue issued new "Employee's Withholding Allowance Certificates," Form MO W-4.
The medical marijuana program established by New York’s Compassionate Care Act has been implemented.
There are several updates to our model handbook.
The Georgia state poster has been updated to reflect changes in the Workers' Compensation Bill of Rights.
The Minnesota state poster has been updated to reflect a change in the state minimum wage.
Utah Governor Gary Herbert signed legislation (Senate Bill 59) that requires employers with 15 or more employees to provide reasonable accommodations for pregnancy, childbirth, breastfeeding, and pregnancy-related conditions.
California has expanded its paid family leave program to provide greater benefits.
In an unprecedented opinion, a California Court of Appeal has held that an employer has a duty to reasonably accommodate an applicant or employee who is associated with a disabled person who needs the employee’s assistance.
New York Governor, Andrew Cuomo, signed legislation implementing a staggered set of regional minimum wage increases with the end goal of increasing the state’s minimum wage to $15.00 an hour by 2021.
The ”EMPLOYERS EMPLOYING WORKERS UNDER THE AGE OF 16" section of the Missouri state poster has been updated.
The West Virginia state poster has been updated to include the Pregnant Workers Fairness Act (PWFA).
The San Francisco Board of Supervisors has approved an ordinance requiring employers to provide employees with up to 6 weeks of fully paid parental leave for the birth or adoption of a child.
The Wisconsin state poster has been updated, and a new Wisconsin all-in-one poster is required.
The Philadelphia Fair Criminal Records Screening Ordinance, also known as the Ban the Box Law, became effective on March 14, 2016. With it came the release of a mandatory new poster.
The City of Seattle recently amended four labor standards ordinances: Paid Sick and Safe Time, Fair Chance Employment, Minimum Wage, and Wage Theft.
The Louisiana state poster has been updated to include 2016 income limits for eligibility for earned income credit.
On March 2, 2016, Governor Kate Brown signed into law Senate Bill 1532 that establishes a 3- tiered system for determination of minimum wage based on geographical location of the employer.
The Virginia state poster has been updated to add new employer reporting requirements for all work-related hospitalizations, amputations and losses of an eye.
The Wyoming state poster has been updated to include information on reporting serious injuries under "Workers' Rights" and what Employers must do within 24 hours of all serious injuries during the reporting process.
Our model handbook policies have recently been updated to include a specific District of Columbia and Rhode Island Pregnancy Accommodation policy.
On July 1, 2016, subject to certain exemptions and deferrals, many Los Angeles employers will be required to pay an increased minimum wage.
The California state poster has been updated due to a change in minimum wage, as well as major updates to the CA Workers' Compensation Notice.
The Massachusetts state poster has been updated due to a change in Wage and Hour posting, Minimum Wage and the addition of Equal Pay and Non-Discrimination.
New York minimum wage has increased to $9.00 an hour. This is a material substantive change and a new New York, All–In-One poster is required.
This is a material substantive change and a new Maryland, All-In-One poster is required. Please note that this update does not impact the Federal All-In-One poster.
The purpose of this report is to provide a summary of some of the major laws that may impact a client's operations and to help clients plan and prepare for these new compliance challenges.
In Massachusetts, the law requires employers to adopt a written policy against sexual harassment.
The state of Delaware has raised its minimum wage to $8.25 effective June 1, 2015.
The Bottom Line is an up-to-date guide through issues that most concern employers – as well as HR outsourcing solutions.