U.S. Citizenship and Immigration Services (USCIS) has extended the expiration date of the current Form I-9 (Rev. 08/01/23) to May 31, 2027.
Employers that use the Form I-9 with the expiration date of July 31, 2026, can continue using it until that date. Effective July 31, 2026, only Form I-9 (Rev. 08/01/23) with the expiration date of May 31, 2027, will be accepted.
Form I-9 with the updated expiration date can be found on the USCIS website.
USCIS announced Form I-9’s new expiration date on August 2, 2024.
On September 6, 2024, the IRS announced, in Revenue Procedure 2024-35, that the Affordable Care Act (ACA) affordability threshold will be 9.02%, increased from 8.39% in 2024, for plan years beginning in calendar year 2025 (after December 31, 2024).
Under the ACA’s employer shared responsibility provision (play or pay), large employers (those with an average of 50 full-time employees—including full-time equivalent employees—during the prior year) must either:
Under the new threshold, to be affordable for the 2025 plan year, the employee’s required contribution to the plan cannot be more than 9.02% of their income
Read more about affordability and minimum value on the IRS’s Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act web page.
The Supreme Court of Colorado recently ruled that holiday incentive pay (extra pay for hours worked on a company holiday) is a type of shift differential compensation, and therefore must be included in the calculation of an employee’s regular rate of pay (RROP) for overtime purposes.
This is different from federal law, which doesn’t require that extra compensation for work on holidays—if paid at a premium rate of at least 1.5x an employee’s usual rate of pay—be included in the RROP calculation.
The Supreme Court of Colorado’s decision in Hamilton v. Amazon.com Services LLC was issued on September 9, 2024.
Employers must provide employees up to two hours of paid time off when the polls are open to allow employees to vote, unless there are three or more nonworking hours between the opening and closing of the polls.
Employers may not discharge employees who take time off to vote or deduct wages because employees use their voting rights. Employers may specify the hours the employee may be absent, but the specified hours must be at the beginning or end of the work shift, if the employee so requests. Additionally, employees must request leave before Election Day.
Colo. Rev. Stat. §§ 1-7-102 and 1-13-719
10/1 – QSEHRA Notice Deadline (Calendar Year Plans Only)
10/15 – Medicare Part D Creditable/Non-creditable Coverage Notice
10/31 – Form 941 Filing Deadline (Q3)
Nothing for this month…
12/29 – Gag Clause Prohibition Compliance Attestation – The Consolidated Appropriations Act, 2021, Title II, Division BB contains a reporting requirement for group health plans and health insurers to submit a Gag Clause Prohibition Compliance Attestation annually through the Center for Medicaid & Medicare Services’ Health Insurance Oversight Systems to confirm compliance with the prohibition. For more information, please click here.
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