November 2025

 

Minimum Salary Requirements for Overtime Exemption in 2026

12/04/25

The federal Fair Labor Standards Act (FLSA) requires that employers pay non-exempt employees overtime for all hours worked in excess of 40 hours in a wrkweek. Some states require overtime in additional circumstances. However, there are federal and state exemptions from these requirements for employees who meet certain salary and duties tests. Here are some key points to know for both federal and state exemptions from overtime for 2026.

Tuesday, December 2, 2025/Author: ADP Admin/Number of views (4)/Comments (0)/
Categories: Bulletin News

Washington Updates Paid Family and Medical Leave Rate and Reminds Employers About Other Changes in 2026

12/04/25

The Washington State Employment Security Department (ESD) has announced a new Paid Family and Medical Leave (PFML) premium rate beginning Jan. 1, 2026.  ESD also reminds employers about other PFML impacts occurring in 2026.
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California to Require Employers to Provide New Annual Notice

12/04/25

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.

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California to Expand Paid Family Leave Program

12/04/25

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

12/04/25

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

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Treasury, IRS Provide Penalty Relief for Tax Year 2025 for Information Reporting on Tips and Overtime Under the One Big Beautiful Bill Act

12/04/25

The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2025-62 (the Notice) on November 5, 2025. The Notice offers transition-year penalty relief to employers, payroll services providers, and third-party settlement organizations (TPSOs) for tax year 2025 regarding new information reporting requirements under H.R. 1, “The One Big Beautiful Bill Act” (the Act), which was signed into law on July 4, 2025.

Additional guidance with respect to individual taxpayers, tipped occupations (including possible updates to the list of Treasury tipped occupation codes) and the exclusion for specified service trade or business will be released by the Internal Revenue Service (IRS) in the future.

Review the details here.


Monday, December 1, 2025/Author: ADP Admin/Number of views (7)/Comments (0)/
Monday, December 1, 2025/Author: ADP Admin/Number of views (7)/Comments (0)/

Pension Plan Limitations for 2026 Provided by IRS

12/04/25

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).
Monday, December 1, 2025/Author: ADP Admin/Number of views (5)/Comments (0)/

IRS Announces 2026 Benefit Plan Contribution Limits

12/04/25

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.

Monday, December 1, 2025/Author: ADP Admin/Number of views (8)/Comments (0)/

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