Legislative Updates

Employers covered by Occupational Safety and Health Administration's (OSHA's) record-keeping rules must post 2022 work related injuries/illnesses in a noticeable place from February 1 to April 30. 

Employers must complete an incident report (Form 301) for each injury/illness and log work incidents on OSHA form 300.  

Recordkeeping - Overview | Occupational Safety and Health Administration (osha.gov)

Applicable Large Employers (ALEs) are required to provide form 1095-C and ALEs who are self-insured health plans must provide form 1095-B to employees by March 2, 2023. 

The deadline for health plans that file paper forms with the IRS is February 28, 2023.  The deadline for those that electronically file with the IRS is March 31, 2023. 

Last week, the Consolidated Appropriations Act (CAA) of 2023 was renewed which allows HSA individuals to participate in telehealth or remote care services before satisfying the statutory minimum deductible for High Deductible Health Plans (HDHPs).     

View the bill at: C:\Users\CB47108\AppData\Local\Temp\H2617_~1 (house.gov)

The IRS will be increasing the Patient-Centered Outcomes Research Institute (PCORI) Fee from $2.79 to $3.00 per covered member for all plans with plan years that end on or after October 1, 2022 and before October 1, 2023.  

Self-Insured employers pay the fee directly to the IRS and report the number of covered members on Form 720 by July 31, 2023.  For fully insured employers, the fee is paid by the insurance provider.  

The IRS announced 401(k) and other tax deferred retirement plan limits for 2023.  Limits will rise to $22,500 up from $20,500.  Participants age 50 and older will be able to contribute an additional $7,500 up from $6,500 in 2022.  

N-2022-55 (irs.gov)

On October 19th, the Equal Employment Opportunity Commission (EEOC) released an updated "Know Your Rights" poster which replaces the "EEOC is the Law" poster.  The "Know Your Rights" poster informs employees of their rights to be free from workplace harassment and discrimination.  Covered employers must display the new poster in the workplace.

“Know Your Rights: Workplace Discrimination is Illegal” Poster | U.S. Equal Employment Opportunity Commission (eeoc.gov)

The Department of Homeland Security and U.S. Immigration and Customs Enforcement announced an extension of the flexibility in complying with requirements related to Form I‑9, Employment Eligibility Verification, due to COVID‑19.  Flexibility rules were set to expire on October 31, 2022 but has now been extended to July 31, 2023.  

Starting April 1, 2021, if an employee works exclusively in a remote setting due to COVID-19 related precautions, they are temporarily exempt from the physical inspection requirements associated with the Form I-9.

ICE announces extension to I-9 compliance flexibility | ICE

The Biden administration extended the COVID-19 public health emergency for 90 days through January 11, 2023. 

The extension of the public health emergency means that group health plans and insurers must pay for COVID-19 tests and related services without cost-sharing.  Group health plans and insurers may also need to cover expenses for COVID-19 vaccines without cost-sharing based on grandfathered or non-grandfathered status.  

COVID-19: RENEWAL OF DETERMINATION THAT A PUBLIC HEALTH EMERGENCY EXISTS (hhs.gov)

On October 18, 2022, the IRS announced an increase to the medical flexible spending limit from $2,850 to $3,050 for 2023.  If an employer allows the carryover of unused health FSA amounts, the maximum carryover amount will increase from $570 to $610.

The US Department of Labor announced that they are expanding the criteria for placement in the Occupational Safety and Health Administration's Severe Violator Enforcement Program in order to strengthen and improve compliance for safety standards.  

Per OSHA's news release, the updated criteria will now include the following:

• Program placement for employers with citations for at least two willful or repeated violations or who receive failure-to-abate notices based on the presence of high-gravity serious violations.
• Follow-up or referral inspections made one year – but not longer than two years – after the final order.
• Potential removal from the Severe Violator Enforcement Program three years after the date of receiving verification that the employer has abated all program-related hazards. In the past, removal could occur three years after the final order date.
• Employers' ability to reduce time spent in the program to two years, if they consent to an enhanced settlement agreement that includes use of a safety and health management system with seven basic elements in OSHA's Recommended Practices for Safety and Health Programs.

You can find the news release at US Department of Labor announces changes to OSHA’s Severe Violator Enforcement Program to strengthen enforcement, improve compliance | Occupational Safety and Health Administration.