We have written several blogs over the years addressing whether employers can charge employees more for health coverage if they use tobacco. The short answer is yes, but only if the surcharge satisfies HIPAA and Affordable Care Act wellness program rules. Since then, employers sponsoring tobacco surcharge programs have found themselves ...
Beginning in 2026, participants whose prior-year FICA wages exceeded $150,000 in 2025 (indexed for inflation in later years) must make any catch-up contributions on a Roth basis rather than a pre-tax basis. While many employers have worked closely with payroll providers and recordkeepers to implement the new rules, errors can still occur, and we ...
Most employers know that health coverage generally must continue during Family and Medical Leave Act (FMLA) leave. The more difficult questions tend to arise later when premiums were never collected, or an employee fails to return from leave. Here are a few FMLA rules employers should keep in mind.