United States: Employee Benefits & Compensation

On May 19, 2026, the New York Assembly passed S.3460, a bill that, if signed into law, would expand employee access to personnel records, require notice of negative information placed in those records...

Can an entity be liable to an employee even if it is not their employer?

DOL Opinion Letter endorses an alternative approach to the “percentage of total earnings” bonus, allowing employers to determine the total bonus pool amount after the incentive period is complete...

Colorado’s 2026 legislative session was an active one with bills impacting construction companies as contracting businesses and as employers.

Chicago’s updated rules (effective 06.01.26) clarify key aspects of its Paid Leave and Paid Sick and Safe Leave Ordinance, including compliance options, certification rules, and limits on sick leave use.

Employers continue to receive pitches for wellness and medical indemnity programs promising significant payroll tax savings, but recent IRS guidance makes clear these arrangements...

On May 5, 2026, the New Jersey Department of Labor and Workforce Development (NJDOL or the Department) adopted final rules clarifying and memorializing its interpretation of the three-prong...

The IRS has released Revenue Procedure 2026-24, establishing new inflation-adjusted limits for Health Savings Accounts and high-deductible health plans effective in 2027. These updates include increased contribution limits, higher minimum deductibles, and expanded out-of-pocket maximums, along with new provisions for direct primary care service arrangements under the One, Big, Beautiful Bill Act. How will these changes impact employee benefit planning and healthcare coverage strategies?

The City of Chicago published amended rules governing the Chicago Paid Leave and Paid Sick and Safe Leave Ordinance. These amendments took effect on June 1, 2026, and introduced several significant changes...