IRS Announces 2024 Inflation Adjusted Limits for Health FSAs, Commuter Benefits, and Adoption Assistance
If a group’s open enrollment has closed, can an employee make an election change outside of Section 125 permitted qualifying events?
MA PFML 2024 Poster and Notices Updated
The Department of Family and Medical Leave (DFML) recently released the 2024 Paid Family Medical Leave (PFML) workplace posters, model notices, and rate sheets to reflect the 2024 rates in several languages. The poster and notices must be available in English and each language that is the primary language of five or more individuals in an employer's workforce if these translations are available from DFML.
All employers (including employers with private or self-insured plans) are required to distribute these updated notices to current employees annually and new employees who start their employment on or after January 1, 2024. Additionally, all Massachusetts employers with a physical work location must display a poster in a location where it can be easily read. All the required notices and posters can be found here.
For the MA PFML 2024 premium rate and maximum benefit amount information, see the article published in the October 12, 2023, edition of Compliance Corner.
Covered employers should review the updated posters and notices, display the workplace poster, and distribute the notice to their employees timely.
Earned Sick and Safe Time FAQs Released
The Department of Labor and Industry released FAQs providing more detail regarding the state’s Earned Safe and Sick Time (ESST) statute. We covered this law in an article in the June 6, 2023, edition of Compliance Corner. Highlights include:
- Employers may set a cap or limit on each employee’s ESST accrual. Employers must allow each employee to accrue up to at least 48 hours a year, carried over from year to year until an 80-hour maximum accrual is reached. These limits of 48 hours each year and a maximum accrual of 80 hours for each employee may be higher if an employer agrees, but not lower.
- ESST hours accrue on all hours worked, including overtime hours, unless the employee is exempt from earning overtime compensation under exemptions for professional, administrative, and executive employees.
- Employers are not required to allow ESST hours to accrue when an employee is not working, such as when the employee is sick or on vacation.
- ESST must be paid at the hourly rate of pay for the shift for which leave is being used.
- An employer may require an employee to provide reasonable documentation of ESST use only when more than three consecutive days of ESST are used. However, employers cannot require employees to provide specific details about the reason for taking ESST.
- Employees may use ESST at the same time as other leave protected under state or federal law.
- Employers must provide employees with notice of their rights under the ESST law. At the end of each pay period, employers must also provide each employee the total number of sick and safe time hours available for use by the employee and the total number of sick and safe time hours used by the employee in the pay period.
FAQs are not enforceable as rules or statutes; however, they provide clarity regarding the state’s interpretation of the statute. Employees do not have to live in Minnesota to be eligible for ESST accrual but must work at least 80 hours in Minnesota in a year to be eligible. Employers with employees in the state should be aware of these FAQs.
2024 Paid Leave Oregon Contribution Rates Announced
On November 15, 2023, the Employment Department announced the Paid Family and Medical Leave Insurance (Paid Leave Oregon) contribution rates for 2024. The Paid Leave Oregon contribution rate for 2024 is 1% of employee wages up to the federal Social Security taxable wage maximum ($168,600 in 2024). Both employers and employees pay contributions to the Paid Leave Oregon Trust Fund, which are divided between employees and employers, with 60% of the rate paid by employees and 40% by employers.
New Rules Adopted for Washington’s Paid Family and Medical Leave Program
On November 14, 2023, the Washington Employment Security Department (ESD) adopted rules to implement legislation that passed during the 2023 legislative session regarding the state’s Paid Family and Medical Leave program. The new rules make changes to how the annual premium rate is calculated for employers and employees, allow employers to access information about their current employees who are taking paid family or medical leave, and align public records rules with agency rules that are already in place. The rules will be effective January 1, 2024.
This material was created by PPI Benefit Solutions to provide accurate and reliable information on the subjects covered but should not be regarded as a complete analysis of these subjects. It is not intended to provide specific legal, tax or other professional advice. The service of an appropriate professional should be sought regarding your individual situation. PPI does not offer tax or legal advice. "PPI®" is a service mark of Professional Pensions, Inc., a subsidiary of NFP Corp. (NFP). All rights reserved.