2024 HR Compliance Calendar

S R O S I V 2024 D A COMPLIANCE T I F E CALENDAR N E B D H L

2024 HR Compliance Calendar An HR compliance calendar is a valuable tool to help your business stay on track with key employ- ment-related deadlines throughout the year. HR compliance is a complex area with many moving parts. Keeping track of HR deadlines during 2024 can help your business stay organized and avoid the penalties or workplace disruption that may be triggered by noncompliance. There are a number of HR compliance tasks with predictable deadlines that you can anticipate from year to year, such as providing your employees with Form W-2 and filing Form 5500 for your employee benefit plans. Other deadlines can be unpredictable or triggered by certain events, such as when you hire a new employee or an employee gets injured at work. Knowing what your business is required to do and when is the best way to stay compliant. Use this HR calendar to keep track of important compliance tasks for 2024. This calendar includes a month-by-month summary of key compliance deadlines and helpful reminders for compliance tasks to complete throughout the year. It also describes dynamic compliance tasks, which only occur when certain events happen, to help you anticipate those deadlines. This calendar is not intended to be exhaustive nor should any discussion or opinions be construed as legal advice. Readers should contact legal counsel for legal advice. © 2023 Zywave, Inc. All rights reserved.

January 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 A B C D KEY DEADLINES D Jan. 31, 2024—File Form 940, Employer’s Annual A Jan. 31, 2024—File and Furnish Forms W-2 Federal Unemployment (FUTA) Tax Return File Forms W-2 with the Social Security Administration by Jan. File Form 940 with the IRS by Jan. 31, 2024, to report taxable 31, 2024. Companies may request a 30-day filing extension by FUTA wages paid in 2023. If your company deposited all its using Form 8809, but extensions will only be granted in limited FUTA tax when it was due, the filing deadline is extended to cases for extraordinary circumstances or catastrophes. Forms Feb. 10, 2024. However, since Feb. 10, 2024, is a Saturday, W-2 must also be furnished to employees on or before Jan. the extended deadline is the next business day, which is Feb. 31, 2024. 12, 2024. B Jan. 31, 2024—File and Furnish Forms 1099-NEC, COMPLIANCE REMINDERS Nonemployee Compensation As 2024 begins, review your company’s compliance with File Forms 1099-NEC with the IRS by Jan. 31, 2024, if your federal, state and local employment laws, including any new company made payments totaling $600 or more for services requirements. This review should include: performed by nonemployees, such as independent contrac- • Checking that workplace posters are up to date. tors, in 2023. A 30-day filing extension may be requested • Verifying minimum wage and overtime requirements by using Form 8809, but extensions will only be granted in and updating the wage base limit for withholding. limited cases for extraordinary circumstances or catastro- • Reviewing procedures for completing Form I-9 phes. Companies must also furnish statements to the nonem- (Employment Eligibility Verification). ployees on or before Jan. 31, 2024. • Confirming employee leave policies are consistent with Jan. 31, 2024—File Form 941, Employer’s federal, state and local leave requirements. C Quarterly Federal Tax Return • Reviewing any new fair employment law protections and File Form 941 with the IRS by Jan. 31, 2024, to report the incorporating changes into employee training. federal income tax, social security tax and Medicare tax you • Updating the employee handbook and employment withheld from your employees’ pay during the fourth quarter policies as necessary. of 2023 (October, November and December). If your company • Making a schedule for any required workplace training, timely deposited all taxes when they were due, the filing such as sexual harassment training. deadline is extended to Feb. 10, 2024. However, since Feb. 10, • Reviewing recruitment and compensation practices 2024, is a Saturday, the extended deadline is the next busi- to ensure they are consistent with any applicable pay ness day, which is Feb. 12, 2024. transparency laws. 3

February 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 A 4 5 6 7 8 9 10 11 12 13 14 15 16 17 B 18 19 20 21 22 23 24 25 26 27 28 29 C D E KEY DEADLINES from the electronic filing requirement by submitting Form A Feb. 1, 2024—Post OSHA Form 300A (Summary of 8508 to the IRS. Reporting entities are encouraged to submit Work-related Injuries and Illnesses) Form 8508 at least 45 days before the due date of the returns. Post OSHA Form 300A by Feb. 1, 2024, in an area in the workplace where employee notices are customarily posted. D Feb. 28, 2024—File ACA Forms 1094-B and 1095-B This form, which summarizes workplace data from 2023, (Paper Filing Deadline) must remain on display until April 30, 2024. This requirement Paper Filing Is No Longer an Option for Most Employers does not apply to companies with 10 or fewer employees or The deadline for non-ALEs with self-insured health plans to employers in a partially exempt industry. file Forms 1094-B and 1095-B on paper with the IRS is Feb. 28, 2024. This deadline only applies if your company files paper B Feb. 15, 2024—Forms W-4 That Claim Exemption From versions of these forms; the deadline for electronic filing is Withholding for 2023 Expire April 1, 2024. Beginning in 2024, most employers subject to Request a new Form W-4 from any employee who claimed an ACA reporting are required to file their returns electronically. exemption from income tax withholding last year and wants to Paper filing is only an option for very small employers (i.e., claim the exemption again for 2024. If the employee doesn’t employers who file fewer than 10 information returns during give you a new Form W-4, withhold tax as if the employee is the year). A hardship waiver may be requested from the elec- single or married and filing separately without any allowances. tronic filing requirement by submitting Form 8508 to the IRS. Reporting entities are encouraged to submit Form 8508 at C Feb. 28, 2024—File ACA Forms 1094-C and 1095-C least 45 days before the due date of the returns. (Paper Filing Deadline) Paper Filing Is No Longer an Option for Most Employers E Feb. 29, 2024—Submit the Medicare Part D Disclosure to The deadline for applicable large employers (ALEs) to file CMS (Calendar-year Plans Only) Affordable Care Act (ACA) Forms 1094-C and 1095-C on Submit an online form to the Centers for Medicare and Medic- paper with the IRS is Feb. 28, 2024. This deadline only applies aid Services (CMS) indicating whether your health plan’s to filing paper versions of these forms; the deadline for elec- prescription drug coverage is creditable or non-creditable. tronic filing is April 1, 2024. Beginning in 2024, most employ- The deadline for submitting this annual disclosure is 60 days ers subject to ACA reporting are required to file their returns after the beginning of the plan year. For calendar-year health electronically. Paper filing is only an option for very small plans, the deadline for the annual online disclosure is normally employers (i.e., employers who file fewer than 10 information March 1. However, since 2024 is a leap year, the deadline is returns during the year). A hardship waiver may be requested Feb. 29, 2024. 4

March 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 A B D C 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 KEY DEADLINES D March 2, 2024—Submit Electronic Reports to OSHA March 1, 2024—File Form M-1 for MEWAs Submit OSHA Form 300A by March 2, 2024, for establish- A Administrators of multiple employer welfare arrangements ments with at least 250 employees who are required to create (MEWAs) that offer medical benefits must electronically file and maintain OSHA records. Establishments with 20-249 Form M-1 with the U.S. Department of Labor (DOL) each year employees in certain high-hazard industries must also submit by March 1. In general, MEWAs are arrangements that offer this data by March 2, 2024. Beginning in 2024, employers benefits to the employees of two or more different employers, with 100 or more employees in certain high-hazard indus- including association health plans. A 60-day automatic exten- tries must submit additional injury and illness information from sion may be requested by the filing deadline. their OSHA Forms 300 and 301. Companies use OSHA’s Injury Tracking Application to submit their reports. March 1, 2024—Provide ACA Form 1095-C to Employees B Furnish Form 1095-C to employees by March 1, 2024, if your March 2024—Monitor the Deadline for Filing company is an ALE. These statements were required to be the EEO-1 Report With the EEOC provided on or before Jan. 31; however, the IRS extended Private sector employers with 100 or more employees and this deadline by 30 days. With the extension, the deadline federal contractors with 50 or more employees meeting is normally March 2. However, since 2024 is a leap year, the certain criteria must submit demographic workforce data to deadline is March 1, 2024. the Equal Employment Opportunity Commission (EEOC) each year as part of the EEO-1 data collection. In general, these March 1, 2024—Provide ACA Form 1095-B to Employees reports are due by March 31 each year. However, the EEOC C Furnish Form 1095-B to employees by March 1, 2024, if your has delayed this deadline in previous years. For example, the company is a non-ALE with a self-insured health plan. These deadline for reporting data for 2022 was delayed until Dec. 5, statements were required to be provided on or before Jan. 31; 2023. The EEOC will update its EEO-1 data collection website however, the IRS extended this deadline by 30 days. With the to announce when the data collection period will open in 2024. extension, the deadline is normally March 2. However, since 2024 is a leap year, the deadline is March 1, 2024. 5

April 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 A B 7 8 9 10 11 12 13 14 15 16 17 18 19 20 B 21 22 23 24 25 26 27 28 29 30 C D KEY DEADLINES C April 30, 2024—Remove OSHA Form 300A (Summary of A April 1, 2024—Electronically File ACA Forms 1094-C Work-related Injuries and Illnesses) and 1095-C Remove your company’s OSHA Form 300A posting at any File Forms 1094-C and 1095-C with the IRS by April 1, 2024, if time on or after April 30, 2024. This form, which summarizes your company is an ALE. The normal filing deadline is March workplace data from 2023, must be posted from Feb. 1, 2024, 31. However, since March 31, 2024, is a Sunday, electronic until April 30, 2024. This posting requirement does not apply returns must be filed by the next business day, which is April 1, to companies with 10 or fewer employees or employers in a 2024. Employers may request an automatic 30-day extension partially exempt industry. by filing Form 8809 by the filing due date. Beginning in 2024, most employers subject to ACA reporting are required to file D April 30, 2024—File Form 941, Employer’s Quarterly their returns electronically. Paper filing is only an option for Federal Tax Return very small employers (i.e., employers who file fewer than 10 File Form 941 with the IRS by April 30, 2024, to report the information returns during the year). The paper filing deadline federal income tax, social security tax and Medicare tax you is Feb. 28, 2024. withheld from your employees’ pay during the first quarter of 2024 (January, February and March). If your company timely B April 1, 2024—Electronically File ACA Forms 1094-B deposited all taxes when they were due, the filing deadline is and 1095-B extended to May 10, 2024. File Forms 1094-B and 1095-B with the IRS by April 1, 2014, if your company is a non-ALE that sponsors a self-insured health plan. The normal filing deadline is March 31. However, since March 31, 2024, is a Sunday, electronic returns must be filed by the next business day, which is April 1, 2014. Employ- ers may request an automatic 30-day extension by filing Form 8809 by the filing due date. Beginning in 2024, most employers subject to ACA reporting are required to file their returns electronically. Paper filing is an option only for very small employers (i.e., employers who file fewer than 10 infor- mation returns during the year). The paper filing deadline is Feb. 28, 2024. 6

May 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NO KEY DEADLINES 7

June 2024 Sun Mon Tue Wed Thu Fri Sat 1 A 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 KEY DEADLINES A June 1, 2024—Submit Your Health Plan’s Prescription Drug Data Collection Report Confirm that your health plan’s annual prescription drug data collection report is submitted to CMS by June 1, 2024. A trans- parency law requires employer-sponsored health plans and health insurance issuers to annually report information about prescription drug spending to the federal government. This reporting process is referred to as the “prescription drug data collection” (or “RxDC report”). Most employers rely on third parties, such as issuers, third-party administrators (TPAs) or pharmacy benefit managers, to prepare and submit the RxDC report for their health plans. 8

July 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 A B C KEY DEADLINES C July 31, 2024—File Form 5500 for the 2023 Plan Year A July 31, 2024—File Form 941, Employer’s Quarterly Federal (Calendar-year Plans Only) Tax Return File Form 5500 with the DOL by July 31, 2024, for your File Form 941 with the IRS by July 31, 2024, to report the ERISA-covered employee benefit plans that operate on the federal income tax, Social Security tax and Medicare tax you calendar year unless a reporting exemption applies. Form withheld from your employees’ pay during the second quar- 5500 must be filed by the last day of the seventh month ter of 2024 (April, May and June). If your company timely following the end of the plan year. For calendar-year plans, this deposited all taxes when they were due, the filing deadline is deadline is July 31. An automatic extension of 2.5 months may extended to Aug. 10, 2024. However, since Aug. 10, 2024, is be requested by filing IRS Form 5558 by the due date. Small a Saturday, the extended deadline is the next business day, welfare benefit plans (fewer than 100 participants) that are which is Aug. 12, 2024. fully insured, unfunded, or a combination of insured/unfunded are generally exempt from the Form 5500 filing requirement. July 31, 2024—Report and Pay PCORI Fees (Self-insured B Health Plans Only) If you have a self-insured health plan, report and pay fees to fund the Patient-Centered Outcomes Research Institute (PCORI) by July 31, 2024. Employers use IRS Form 720 to report and pay PCORI fees. PCORI fees for plan years ending in 2023 are due by July 31, 2024. 9

August 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NO KEY DEADLINES 10

September 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 AB KEY DEADLINES GET READY FOR OPEN ENROLLMENT A Sept. 30, 2024—Provide SAR to Plan Participants Employers with calendar year plans should start preparing (Calendar-year Plans Only)—If Form 5500 Deadline for open enrollment for the plan year starting Jan. 1, 2025. Was Not Extended This process should include reviewing your company’s Provide a summary annual report (SAR) to plan participants benefit offerings, working with vendors to make any benefit by Sept. 30, 2024, for calendar-year plans if the employee adjustments, updating benefit limits for 2025 and preparing benefit plan’s Form 5500 deadline was not extended. The employee communications. If your company is an ALE, you SAR must be provided within nine months of the close of the also may need to adjust employee contributions based on plan year unless the plan’s Form 5500 deadline was extended. the ACA’s affordability percentage for plan years beginning in Plans exempt from the annual 5500 filing requirement are not 2025. required to provide an SAR. Unfunded welfare plans are also generally exempt from the SAR requirement. In addition, you should consider providing the following bene- fit notices in connection with open enrollment: B Sept. 30, 2024—Watch for MLR Rebates • Summary of Benefits and Coverage (SBC): Group health (Fully Insured Health Plans Only) plans and health insurance issuers are required to provide Employers with insured health plans might receive rebates an SBC to applicants and enrollees each year at open if their issuers did not meet their medical loss ratio (MLR) enrollment or renewal time. Federal agencies have provided percentage for 2023. Rebates must be provided by Sept. 30 a template for the SBC, which health plans and issuers are following the end of the MLR reporting year. Employers who required to use. receive rebates should consider their legal options for using the rebate. Any rebate amount that qualifies as a plan asset • Children’s Health Insurance Plan (CHIP) Annual Notice: under ERISA must be used for the exclusive benefit of the If your group health plan covers residents in a state that plan’s participants and beneficiaries. Also, as a general rule, provides a premium subsidy under a Medicaid plan or CHIP, plan sponsors should use the plan asset portion of the rebate send an annual notice about the available assistance to all within three months of receiving it to avoid ERISA’s trust employees residing in that state. The annual CHIP notice requirements. can be provided at any time during the year, but it is often 11

included with the plan’s open enrollment materials. The DOL has a model notice that employers may use. The DOL updates this model notice frequently, so ensure you use the most current version. • Women’s Health and Cancer Rights Act (WHCRA) Notice: Group health plans must provide a notice about the WHCRA’s coverage requirements at the time of enrollment and annually after enrollment. The annual WHCRA notice can be provided at any time during the year, but it is often included with the plan’s open enrollment materials. Employ- ers who redistribute their summary plan descriptions (SPDs) each year can satisfy the annual notice require- ment by including the WHCRA notice in their SPDs. Model language is available in the DOL’s model notice guide. • SPD: An SPD must be provided to new plan participants within 90 days of the date their coverage begins. Employ- ers may include the SPD in their open enrollment materials to make sure employees newly enrolled employees receive the SPD on a timely basis. Also, an employer should include the SPD with its enrollment materials if it includes notices that are required to be provided at the time of enrollment, such as the WHCRA notice. • COBRA General Notice: Group health plans must provide a written General Notice of COBRA Rights to covered employees within 90 days after their health plan coverage begins. Employers may include the General Notice in their open enrollment materials to ensure that employees who newly enroll during open enrollment receive the notice on a timely basis. The DOL has a COBRA Model General Notice that employers may use. • HIPAA Privacy Notice (self-insured health plans only): The HIPAA Privacy Rule requires self-insured health plans to maintain and provide their own privacy notices. Self-in- sured health plans are required to send the privacy notice at certain times, including to new enrollees at the time of enrollment. Thus, the privacy notice should be included with the plan’s open enrollment materials. Also, at least once every three years, health plans must either redistrib- ute the privacy notice or notify participants that the privacy notice is available and explain how to obtain a copy. The Department of Health and Human Services (HHS) has model privacy notices for employers to use. • Special Enrollment Rights Notice: At or before enrollment, a group health plan must provide each eligible employee with a notice of their special enrollment rights under HIPAA. This notice is often included in the plan’s SPD or benefits booklet provided by the issuer or TPA. • Notice of Patient Protections: If a health plan requires participants to designate a participating primary care provider, the plan or issuer must provide a notice of patient protections whenever the SPD or similar description of benefits is provided to a participant. This notice is often included in the SPD or benefits booklet provided by the issuer or TPA (or otherwise provided with enrollment mate- rials). The DOL has provided a model notice for employers to use. • Grandfathered Plan Notice: Companies with grandfa- thered health plans must include a statement of the plan’s grandfathered status in plan materials provided to partic- ipants describing the plan’s benefits (such as open enroll- ment materials). The DOL has a model notice for employers to use. 12

October 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 A BC 6 7 8 9 10 11 12 13 14 15 16 17 18 19 D E 20 21 22 23 24 25 26 27 28 29 30 31 F KEY DEADLINES notice must be provided at least 90 days before the beginning A Oct. 2, 2024—Apply to CMS for the Retiree Drug Subsidy of each plan year. For QSEHRAs that operate on a calendar (Calendar-year Plans Only) year basis, this notice must be provided by Oct. 3, 2024, for The retiree drug subsidy (RDS) is available to certain employ- the upcoming 2025 plan year. ers who sponsor group health plans covering retirees who are entitled to enroll in Medicare Part D but elect not to do so. D Oct. 14, 2024—Provide Medicare Part D Notices to Plan To participate in the RDS program, eligible employers must Participants submit an application to CMS before the beginning of the Notify Medicare Part D eligible individuals by Oct. 14, 2024, plan year by a date specified by CMS (usually about 90 days whether the health plan’s prescription drug coverage is before the beginning of the plan year). The approximate dead- creditable or non-creditable. CMS has model notices that line is Oct. 2, 2024, for plan years beginning on Jan. 1, 2025. employers may use. This deadline may be extended by 30 days if CMS grants an extension. E Oct. 15, 2024—File Form 5500 for the 2023 Plan Year (Calendar-year Plans Only)—Form 5500 Deadline Was B Oct. 3, 2024—Provide ICHRA Notice for 2025 Plan Year Extended (Calendar-year Plans Only) File Form 5500 with the DOL by Oct. 15, 2024, if you have a Employers who offer individual coverage health reimburse- calendar-year plan and applied for the automatic 2.5-month ment arrangements (ICHRAs) must provide a notice to eligible filing extension. employees regarding the ICHRA’s coverage. This notice must be provided at least 90 days before the beginning of each F Oct. 31, 2024—File Form 941, Employer’s Quarterly Federal plan year. For ICHRAs that operate on a calendar year basis, Tax Return this notice must be provided by Oct. 3, 2024, for the upcom- File Form 941 with the IRS by Oct. 31, 2024, to report the ing 2025 plan year. A model notice is available for employers federal income tax, Social Security tax and Medicare tax you to use. withheld from your employees’ pay during the third quarter of 2023 (July, August and September). Employers who timely C Oct. 3, 2024—Provide QSEHRA Notice for the 2025 Plan deposited all taxes when due have 10 additional calendar Year (Calendar-year Plans Only) days to file Form 941 or until Nov. 10, 2024. However, since Employers who offer qualified small employer health reim- Nov. 10, 2024, is a Sunday, the extended deadline is the next bursement arrangements (QSEHRAs) must provide a notice business day, which is Nov. 11, 2024. to eligible employees regarding the QSEHRA’s coverage. This 13

November 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 NO KEY DEADLINES COMPLIANCE REMINDERS As the end of the year approaches, consider taking the following steps to encourage employees to utilize any unused benefits for 2024: • Remind employees about what happens to unused funds in their health flexible spending accounts (FSAs), health reimbursement arrangements (HRAs) and depen- dent care FSAs at the end of the year. Encourage employ- ees to use their unspent balances in these accounts, especially if unused funds are forfeited at the end of 2024 (calendar-year plans only). • Review employee paid time off (PTO) balances and remind employees of the company’s policy for unused PTO at the end of the year (for example, perhaps your company caps carryovers of unused PTO). 14

December 2024 Sun Mon Tue Wed Thu Fri Sat 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 A 22 23 24 25 26 27 28 29 30 31 B A Dec. 15, 2024—Provide SAR to Plan Participants (Calen- COMPLIANCE REMINDERS dar-year Plans Only)—If Form 5500 Deadline Was As 2024 comes to a close, review your company’s compliance Extended to ensure that all required activities will be completed by the Provide an SAR to covered employees by Dec. 15, 2024, if you end of the year. This review may include the following tasks: have a calendar-year plan and the plan’s form 5500 deadline • Complete any outstanding annual performance reviews. was extended. In general, the SAR must be provided within nine months of the close of the plan year. However, if the plan’s • Confirm that any required workplace employee training Form 5500 deadline was extended, the SAR must be provided will be completed by the appropriate deadline. within two months after the close of the extension period. For calendar-year plans, this extended deadline is Dec. 15, 2024. • Encourage employees to fill out a new Form W-4 for 2025 Plans that are exempt from the annual 5500 filing requirement if they have experienced personal or financial changes are not required to provide a SAR. Unfunded welfare plans are that impact their tax withholding. also generally exempt from the SAR requirement. • Confirm that annual nondiscrimination testing has been Dec. 31, 2024—Submit a Gag Clause Attestation for Your performed for employee benefit plans that are subject to B Health Plan these testing requirements, including Section 125 cafete- A federal transparency law requires health plans and health ria plans, self-insured health plans, health FSAs, depen- insurance issuers to submit attestations of compliance with dent care FSAs, HRAs, group term life insurance and the prohibition on gag clauses by Dec. 31 each year. Plans retirement plans. and issuers submit their attestations through a CMS website. If the issuer for a fully insured health plan provides the attes- tation, the health plan does not also need to provide an attes- tation. Employers with self-insured health plans can enter into written agreements with their TPAs to provide the attestation, but the legal responsibility remains with the health plan. 15

Dynamic Deadlines

COBRA NOTICES FMLA Designation Notice: Within five business days of COBRA General Notice: Provide a general notice of COBRA receiving sufficient information to grant or deny FMLA leave, rights to each covered employee and spouse (if any) within 90 inform the employee whether their FMLA leave request is days after their health plan coverage begins. Employers often approved. The DOL has a model designation notice (Form include this notice in their plan’s open enrollment materials. WH-382) that employers may use. The DOL has a model notice that employers may use. COBRA Election Notice: Notify qualified beneficiaries of their ERISA DISCLOSURES right to elect continuation coverage under COBRA following a SPD: Provide the SPD to new plan participants within 90 qualifying event. This notice must be provided no later than 14 days of when their coverage begins. An updated SPD must days after the plan’s receipt of the notice of a qualifying event. be provided to covered employees at least every five years if For qualifying events where the employee (or covered depen- material modifications have been made during that period. If dent) is not required to notify the employer of the qualifying no material modifications have been made, an updated SPD event, the election notice must be provided within 44 days of must be provided at least every 10 years. the qualifying event (or loss of coverage, if later). The DOL has a model notice that employers may use. Summary of Material Modification (SMM): An SMM must be provided when there is a material modification in the terms Notice of COBRA Unavailability: If you deny a request for of the plan or any change in the information required to be in COBRA continuation coverage (or for an extension of COBRA the SPD. As a general rule, the SMM must be provided within continuation coverage), provide the individual with a notice 210 days after the close of the plan year in which the change of unavailability of COBRA coverage. The notice must be was adopted. A shorter deadline may apply in some circum- provided within 14 days after the request for COBRA continu- stances, depending on the nature of the modification or ation coverage is received, and it must explain the reason for change. If the change is a material reduction in group health denying the request. plan benefits or services, the deadline for providing the SMM is 60 days after the change is adopted. Also, employers must Notice of COBRA Early Termination: If COBRA coverage provide 60 days advance notice of any material modification terminates early, give the qualified beneficiary a notice of to plan terms or coverage that takes effect mid-plan year and early termination. The notice must explain why the coverage affects the content of the plan’s SBC. The 60-day notice can will terminate earlier than the end of the maximum cover- be provided to participants through an updated SBC or by age period, provide the date the coverage will terminate and issuing an SMM. describe any rights the qualified beneficiary may have to elect other coverage. The notice must be provided as soon as prac- Plan Documents: Provide copies of certain plan documents ticable following the decision to terminate coverage early. within 30 days after a written request by a participant and beneficiary and have copies available for examination. These Notice of Insufficient Payment: If a qualified beneficiary documents include the latest SPD, SMMs, Form 5500, trust makes a timely premium payment, but the amount of the agreements and other instruments under which the plan is payment is short by an insignificant amount, notify the qual- established or operated. ified beneficiary of the shortfall and provide a reasonable period of time (e.g., 30 days) to pay the missing amount. WELLNESS PROGRAM NOTICES HIPAA Wellness Notice: HIPAA’s nondiscrimination rules apply FAMILY AND MEDICAL LEAVE ACT (FMLA) NOTICES to wellness programs offered in connection with group health General Notice of FMLA Rights: Post a general FMLA notice plans. To comply with HIPAA, health-contingent wellness where it can be readily seen by employees. Also, provide plans (i.e., those that require individuals to satisfy a standard this notice to employees by including it in the company’s related to a health factor to qualify for a reward) must provide employee handbook, if one exists, or distributing a copy to a notice informing employees that there is an alternative each new employee upon hiring. The DOL has a model poster way to qualify for the program’s reward. This notice must be for employers to use. included in all plan materials that describe the terms of the wellness program. FMLA Eligibility Notice: When an employee requests FMLA leave, or when you learn that an employee’s leave may be for Americans with Disabilities Act (ADA) Wellness Notice: The an FMLA-qualifying reason, notify the employee of their eligi- ADA imposes nondiscrimination requirements on certain well- bility to take FMLA leave within five business days, absent ness plan designs. To comply with the ADA, wellness plans extenuating circumstances. The DOL has a model eligibility that collect health information or involve medical exams must notice (Form WH-381) that employers may use. provide a notice to employees that explains how the informa- tion will be used, collected and kept confidential. Employees FMLA Rights and Responsibilities Notice: Each time the eligi- must receive this notice before providing any health informa- bility notice is provided, give a notice detailing the specific tion and with enough time to decide whether to participate in expectations and obligations of the employee and explain- the program. ing any consequences of a failure to meet these obligations. This notice may be accompanied by any required certification form. The DOL has a model rights and responsibilities notice, which is included in Form WH-381. 17

FORM I-9 VERIFICATION Verify the identity and employment authorization of each new hire by completing and retaining Form I-9. To improve onboarding efficiency, you can ask newly hired employees to review the form and Instructions and bring their identity and employability documents with them on their first day. ACA EXCHANGE NOTICE Provide all new hires with a written notice about the availabil- ity of the Exchanges. The DOL has model notices for employ- ers to use. HIPAA BREACH NOTIFICATION If your health plan has a breach of unsecured protected health information (PHI), notify each individual whose unsecured PHI has been accessed, acquired, used or disclosed as a result of the breach. The notice must be provided without unreason- able delay and in no case later than 60 calendar days after the breach is discovered. Notification must also be provided to HHS and, in some cases, to the media. OSHA SEVERE INJURY REPORTING Report severe workplace injuries and illnesses to OSHA. Work-related employee fatalities must be reported within eight hours, and any in-patient hospitalization, amputation or loss of an eye must be reported within 24 hours. IRS FORM 8928 (EXCISE TAXES FOR GROUP HEALTH PLAN VIOLATIONS) File Form 8928 with the IRS by the due date of your corporate tax return if your company owes an excise tax for a group health plan violation. The excise tax may be triggered due to certain violations of the ACA, COBRA, HIPAA and the Mental Health Parity and Addiction Equity Act. The excise tax for group health plan violations is generally $100 per day, per individual, per violation, subject to certain minimum and maxi- mum amounts. 18