November 2025 Sun Mon Tue Wed Thu Fri Sat Compliance Reminders As the end of the year approaches, consider taking the following steps to encourage employees to utilize any unused benefits for 2025: Remind employees about what happens to unused funds in their health flexible spending accounts (FSAs), health reimbursement arrangements (HRAs) and dependent care FSAs at the end of the year. Encourage employees to use their unspent balances in these accounts, especially if unused funds are forfeited at the end of 2025 (calendar-year plans only); and 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).