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