S&S HR Corner

Stay up to date and get the latest news impacting Human Resources (HR) and your business with HR Corner! Human Resources is a critical function in today’s fast-paced business environment, so you must ensure you have the most up-to-date news and information to help your business succeed. If you need assistance with any of the issues contained in the HR Corner (or any other HR-related issues), let our professionals help. Contact us for more information on HR Consulting and Outsourcing.

HR News

IRS Raises Health Plans’ PCORI Fees Payable in 2023

March 8, 2023

The IRS is raising the fee that insurance issuers or sponsors of self-insured health plans pay annually to fund the federal Patient-Centered Outcomes Research Institute (PCORI) trust fund. The fee applies to health plans for the preceding calendar year, and for plan years ending in 2022, PCORI fees are due by July 31, 2023. According to…

Permanent Extension for Providing Forms 1095-B & 1095-C to Employees Finalized

February 27, 2023

In final regulations released on December 12, 2022, the Department of the Treasury and the Internal Revenue Service (IRS) formally adopted and permanently extended the automatic 30-day extension for employers and other reporting entities to provide Forms 1095-B and 1095-C (collectively, “the Forms”) to employees. Our HR Consulting team has the knowledge and expertise to…

OSHA 300A Posting Period (Feb 1-Apr 30)

January 31, 2023

Employers that are covered by the Occupational Safety and Health Administration’s (OSHA’s) record-keeping rule must post a summary of 2022 work-related injuries and illnesses in a noticeable place from Feb. 1 to April 30. Many employers with more than 10 employees—except for those in certain low-risk industries—must keep a record of serious work-related injuries and…

Secure Act 2.0 Updates Retirement Plans Starting in 2023

January 23, 2023

The new Secure Act 2.0 legislation expands upon the Secure Act of 2019 with updates to retirement savings plans across the country. Here’s what you need to know.   Automatic Enrollment Requirements Plan sponsors of 401(k) and 403(b) plans will be required to automatically enroll eligible employees with a starting contribution of 3% of their…

Prescription Drug Reporting Due by December 27, 2022

December 16, 2022

A new transparency provision requires employer-sponsored health plans and health insurance issuers to annually report information about prescription drugs and health care spending to the federal government. This reporting process is referred to as the “prescription drug data collection” (or “RxDC report”).   The first RxDC report is due by December 27, 2022, and covers…

Employee Benefit Plan Limits Increase for 2023

December 6, 2022

Many employee benefits are subject to annual dollar limits adjusted for inflation before the beginning of each calendar year. Due to high inflation rates, many employee benefit plan limits will significantly increase in 2023. Some benefit limits are not indexed for inflation, such as the dependent care FSA limit and the catch-up contribution limit for…

Off-limit interview questions

November 29, 2022

When interviewing candidates, always make a list of interview questions and make sure every question asks for job-related information that will help in the selection process.  Federal and state laws prohibit discrimination on the basis of an applicant’s race, color, national origin, religion, sex, age or disability. Some state laws also prohibit discrimination based on…

401(k) limit increases to $22,500 for 2023, IRA limit rises to $6,500

November 7, 2022

The Internal Revenue Service (IRS) announced on Friday, October 21st that the amount individuals can contribute to their 401(k) plans in 2023 has increased to $22,500, up from $20,500 for 2022. The IRS today also issued technical guidance regarding all of the cost of living adjustments affecting dollar limitations for pension plans and other retirement-related…

2023 Health FSA Contribution Cap Rises to $3,050

November 1, 2022

By Drema Foster, PAFM Employees can put an extra $200 into their health care flexible spending accounts (health FSAs) next year, the IRS announced on Oct. 18, as the annual contribution limit rises to $3,050, up from $2,850 in 2022. The increase is double the $100 rise from 2021 to 2022 and reflects recent inflation. If the employer’s…

2022 AFFORDABLE CARE ACT REPORTING DEADLINES AND POTENTIAL PENALTIES

October 24, 2022

The Patient Protection and Affordable Care Act (PPACA or ACA) requires certain employers to report to the IRS annually regarding the health care coverage they offer to full-time employees. Under Section 6056 of the Internal Revenue Code, an Applicable Large Employer (ALE) must report information on Form 1095-C that discloses if an employer is subject…

Foster_Drema

Drema K. Foster
Drema Foster is the Chief Operating Officer and Human Resources Director for Suttle & Stalnaker, PLLC.  Drema has been with S&S for 8 years and has over 20 years’ experience in the Human Resources field.  Drema provides human resource-related consulting services to our clients and handles the internal HR/ Administration functions for the firm.