2026 Employer Payroll Updates
2026 Employer Payroll Updates are required to ensure that your employees benefit in a timely manner from the revised tax rates for Hawaii’s individual income taxes which go into effect January 2026. These changes are part of the 2024 Tax Cut Bill enacted last year, which makes incremental adjustments to the standard deduction amount and income […]
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2026 Health Flexible Spending Arrangement Contribution Limit Rises to $3,400
During 2026 open enrollment season for healthcare coverage, the Internal Revenue Service (IRS) reminds employers and employees that employees who choose to participate in Health Flexible Spending Arrangements (FSAs) can contribute up to $3,400 through payroll deductions to use tax-free dollars to pay for qualified medical expenses not covered by other health plans. This is […]
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HR Checklist for 2026 HR Operations
Update your operating systems for 2026 to reflect new employment laws and guidelines, including the following: Taxable Wage Base (per employee) $64,500 Tax Rate for New Employers 2.40% Maximum Tax Rate 5.60% Employment and Training Assessment (E&T) Rate 0.01% Maximum Weekly Benefit Amount $868 https://labor.hawaii.gov/dcd/files/2025/12/2026-Maximum-Weekly-Wage-Base.pdf
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USDOL Updated Resources for Contractors with Davis-Bacon Payroll Reporting Requirements
The U.S. Department of Labor (USDOL) Wage & Hour Department (WHD) offers updated resources for federal contractors with Davis-Bacon Act Payroll Reporting Requirements, including a revised Form WH-347 (Davis-Bacon and Related Acts Weekly Certified Payroll Form) intended to streamline and clarify the weekly payroll reporting process. WHD offers an online, fillable form as well as an annotated form providing visual guidance on […]
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USDOL Discusses Compliance Tools for Employers in January 2026 Series
The U.S Department of Labor’s (USDOL) January Jumpstart webinar series will give employers an overview of USDOL agencies and their respective compliance requirements: Equal Employment Opportunity Commission, Occupational Safety and Health Administration, and Wage & Hour Division. For more information and to register, see the January Jumpstart site.
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USDOL Compliance Assistance Toolkits
The U.S. Department of Labor (USDOL) Wage & Hour Division (WHD) offers new and updated compliance toolkits to answer common questions about federal labor standards and include required federal workplace posters. Their site offers a basic compliance toolkit as well as toolkits tailored to the following industries, laws and areas of interest: Access the compliance […]
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ELA Webinar: The U.S. Government Is Back in Business – What Now? What Next?
The longest U.S. government shutdown in history has ended. Congress has resumed operations. The Equal Employment Opportunity Commission (EEOC) finally has a quorum, although the National Labor Relations Board (NLRB) does not. Leadership teams for all U.S. Department of Labor (USDOL) agencies are now in place. And the U.S. Supreme Court will be confronting its […]
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Additional IRS Guidance on Reporting Requirements for Tips and Overtime
On Nov. 21, 2025, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) issued additional guidance for workers eligible to claim the deduction for tips and overtime compensation for tax year 2025, as allowed by Public Law 119-21, also known as the One Big Beautiful Bill Act (OBBBA). Notice 2025-69 clarifies how employees determine […]
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IRS Offers TY2025 Penalty Relief for Failing to Report Tips and Overtime
On Nov. 5, 2025, the Department of the Treasury and the Internal Revenue Service (IRS) issued guidance providing penalty relief to employers for tax year 2025 regarding new reporting requirements for cash tips (deduction of qualified tips) and overtime compensation (deduction of qualified overtime) added by the One, Big, Beautiful Bill (OBBB). Specifically, employers will […]
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ELA Webinar: AI at Work – Navigating U.S. Employment Law in the Age of Automation
Artificial intelligence (AI) is hard at work transforming how we work. HR functions are no exception, from recruitment to performance reviews to workforce planning. What are the legal and ethical challenges of using AI in hiring, promotion, monitoring and more? ES&A Director Sam Sneed moderates a panel of Employment Law Alliance (ELA) attorneys discussing “AI […]
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