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Missouri Compliance Connection - September 2024

September 1, 2024

Federal Compliance Update

USCIS Extends Form I-9 Expiration Date

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.

Federal: ACA Affordability Threshold Increases for 2025 Plan Year

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:

  • Offer most full-time employees and their children minimum essential, minimum value coverage that is affordable at the employee-only level of coverage; or
  • Make an employer shared responsibility payment to the IRS if at least one of their full-time employees purchases coverage on a health insurance Marketplace and receives a premium tax credit because their employer did not offer qualifying coverage.

 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.

State Compliance Update

Missouri Voting Leave

Employers must provide employees three hours of paid time off to vote between the opening and closing of polls, unless there are three successive nonworking hours during the time the polls are open. Employers may:

  • Require employees to apply for voting leave before Election Day.
  • Specify the three hours employees may be absent.

Employers may not deduct time off to vote from employees’ wages. Moreover, employees must be paid the full amount they would have received for working if they had not taken time off to vote. Employees must notify employers of the need to take time off to vote before Election Day. Employers cannot take any adverse action against an employee for taking voting leave.

Mo. Rev. Stat. § 115.639.

Election Judge

Employers may not take adverse action against employees based on employees' service as an election judge. An employee who is appointed to serve as an election judge may, on Election Day, be absent from their employment for the period of time the election authority requires the employee to serve as election judge. Employees must notify employers at least seven days before an election that they will be absent from work on Election Day due to service as an election judge.

Mo. Rev. Stat. § 115.102

Compliance Calendar

October

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)

November

Nothing for this month…

December

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.

Disclaimer:

Lighthouse HR Support (LHRS) provides practical human resource information and guidance based upon our knowledge and experience in the industry and with our clients. LHRS services are not intended to be a substitute for legal advice. LHRS services are designed to provide general information to human resources and/or business professionals regarding human resource concerns commonly encountered. Given the changing nature of federal, state and local legislation and the changing nature of court decisions, LHRS cannot and will not guarantee that the information is completely current or accurate. LHRS services do not include or constitute legal, business, international, regulatory, insurance, tax or financial advice. Use of our services, whether by phone, email or in person shall indicate your acceptance of this knowledge.

Written By:

Kelly Murphy

Kelly Murphy

Senior HR Business Partner

Kelly brings a wealth of knowledge with nearly 30 years of human resource experience. She provides expertise in various human resource categories, including employee relations, performance management, HR Form creation/review (employee handbooks, job descriptions, etc.), employee/management training, workplace investigations, etc. Her human resource certifications include PHR (Professional Human Resources) and SHRM-PC (Society for Human Resource Management Certified Professional). 

Kelly attended Colorado Mesa University and Waldorf University, where she earned a degree in Human Resource Management and Business Administration with Summa Cum Laude honors. She was named Western Colorado Human Resource Association Professional of the Year, 2013, and currently serves on the Board of Directors. She also is a member of the WCHRA Skills Development Committee, the WCCA Education Committee, and the Members/Events Committee. She serves as an Ambassador for both the Fruita and Palisade Chamber of Commerce.