Product Line | Wolters Kluwer Legal & Regulatory U.S. |
|---|---|
Product SKU | 10048423 |
Mandated Benefits 2025 Compliance Guide is a comprehensive and practical reference manual covering key federal regulatory issues that must be addressed by human resources (HR) managers, benefits specialists, and company executives in all industries. Frequent changes in employment laws, coupled with the need to recruit and retain top talent while simultaneously holding down costs, present these professionals with an array of challenges on a daily basis.
Mandated Benefits 2025 Compliance Guide helps take the guesswork out of managing employee benefits and human resources by clearly and concisely describing the essential requirements and administrative processes necessary to comply with each regulation. The Guide offers suggestions for protecting employers against the most common litigation threats and recommendations for handling various types of employee problems.
Throughout the Guide are numerous exhibits, useful checklists and forms, and dos and don’ts. A list of HR audit questions at the beginning of each chapter serves as an aid in evaluating a company’s level of regulatory compliance.
It is crucial that employers remember that any federal law regulating the administration of employment, compensation, or employee benefits represents the minimum requirements for compliance. A state may pass legislation to modify a federal law and increase the benefit’s entitlement, but no state may reduce the entitlement to a benefit below the federal minimum. If a company finds that its current administration for any benefit or employment requirement does not meet at least the federal law, the mismatch should be reviewed promptly. There are significant fines and penalties associated with failure to comply with required employee benefits and HR regulations.
This Guide will also aid employers in creating a corporate culture that augments employee engagement and, as a result, increases productivity, efficiency, and the company’s bottom line.
Note: Online subscriptions are for three-month periods.
Previous Edition: Mandated Benefits 2024 Compliance Guide, ISBN 9781543879582
Chapter 1
Human Resources Management: Strategy and Structure
§ 1.01 Human Resources Management Audit Questions
§ 1.02 Human Resources: A Strategic Partner in Business Management
§ 1.03 Organization of the HR Department
§ 1.04 HR Staff Assessment
§ 1.05 Elements of Strategic Planning in Human Resources
Chapter 2
Ethics in the Workplace
§ 2.01 Ethics Audit Questions
§ 2.02 Government Mandates
§ 2.03 Ethics and Compliance Programs
§ 2.04 Practices and Trends
§ 2.05 Resources
Chapter 3 Pay Practices
§ 3.01 Pay Practices Audit Questions
§ 3.02 The Equal Pay Act of 1963
§ 3.03 Federal Wage and Hour Laws
Exhibit 3.1: Checklist for Identifying Exempt Workers Appendix 3-A: Pay Practices by State
Chapter 4 Payroll Administration
§ 4.01 Payroll Administration Audit Questions
§ 4.02 Permissible Methods of Wage Payments
§ 4.03 Payment Frequency
§ 4.04 Garnishments and Child Support Withholding
§ 4.05 Deductions
§ 4.06 Employer Responsibilities
§ 4.07 Reporting Requirements
§ 4.08 Combined Annual Wage Reporting Program
§ 4.09 Business Services Online
§ 4.10 Recordkeeping Requirements
§ 4.11 Records Preservation
§ 4.12 Termination and Final Wages
Exhibit 4.1: Wage Payments Due on Termination or Death of Employee
Chapter 5 Health Care Benefits
§ 5.01 Health Care Audit Questions
§ 5.02 The Employee Retirement Income Security Act
§ 5.03 Title VII of the Civil Rights Act of 1964
§ 5.04 The Americans with Disabilities Act
§ 5.05 The Family and Medical Leave Act
§ 5.06 The Consolidated Omnibus Budget Reconciliation Act
§ 5.07 The Omnibus Budget Reconciliation Act
§ 5.08 The Mental Health Parity Act
§ 5.09 The Newborns’ and Mothers’ Health Protection Act
§ 5.10 The Women’s Health and Cancer Rights Act
§ 5.11 The Medicare Prescription Drug Improvement and Modernization Act of 2003
§ 5.12 Medicare as Secondary Payer
§ 5.13 Uniformed Services Employment and Reemployment Rights Act (USERRA)
§ 5.14 Genetic Information Nondiscrimination Act (GINA)
§ 5.15 Michelle’s Law
§ 5.16 State Group Health Plan Requirements
§ 5.17 Health Care Reform
§ 5.18 The Coronavirus Appropriations Act of 2021
§ 5.19 Families First Coronavirus Response Act, and the Coronavirus Aid, Relief, and Economic Security Act of 2022
§ 5.20 Agencies Issue Interim Final Regulations on Prescription Drug and Health Care Spending Data Submission by Group Health Plans and Health Insurance Issuers
§ 5.21 Inflation Reduction Act of 2022
§ 5.22 Employer Responses to Overturning of Roe v. Wade
Exhibit 5.1: ADA Do’s and Don’ts for Benefits
Chapter 6
Health Insurance Portability and Accountability Act (HIPAA)
§ 6.01 HIPAA Audit Questions
§ 6.02 Health Care Portability
§ 6.03 Medical Savings Accounts
§ 6.04 Medical Information Privacy
§ 6.05 Security and Transaction Requirements
§ 6.06 Enforcement and Penalties
Chapter 7
Medical and Health Care Continuation Coverage/COBRA
§ 7.01 COBRA Audit Questions
§ 7.02 Definitions
§ 7.03 Covered Employers
§ 7.04 Group Health Plans
§ 7.05 Eligibility for COBRA Coverage
§ 7.06 Qualifying Events
§ 7.07 When COBRA Coverage Begins
§ 7.08 Maximum Length of COBRA Coverage
§ 7.09 COBRA Premiums
§ 7.10 Equal Treatment
§ 7.11 COBRA Notices
§ 7.12 COBRA Enforcement and Penalties
§ 7.13 State Continuation of Coverage Rules
Exhibit 7.1: Summary of COBRA Notice Requirements
Exhibit 7.2: Sample Notice of Qualifying Event from Employer to Plan Administrator
Exhibit 7.3: Sample Notice of Qualifying Event from Employee to Employer/Plan Administrator Exhibit 7.4: Sample Notice of Unavailability of COBRA Continuation Coverage
Exhibit 7.5: Sample Notice of Termination of COBRA Continuation Coverage
Chapter 8
Pensions and Other Savings Plans
§ 8.01 Pensions/Savings Plans Audit Questions
§ 8.02 Employee Retirement Income Security Act of 1974 (ERISA)
§ 8.03 Nonqualified Plans
§ 8.04 Qualified Plans
§ 8.05 Defined Benefit Plans
§ 8.06 Defined Contribution Plans
§ 8.07 403(b) Plans
§ 8.08 Heroes Earnings Assistance and Relief Tax Act of 2008
§ 8.09 Setting Every Community Up for Retirement Enhancement (SECURE) Act
§ 8.10 The Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020
§ 8.11 Consolidated Appropriations Act, 2021
§ 8.12 American Rescue Plan Act of 2021
§ 8.13 Infrastructure Investment and Jobs Act
Exhibit 8.1: Worksheet for Testing Compliance with Minimum Coverage and Participation Tests Exhibit 8.2: Worksheet for Determining Which Individuals Are Highly Compensated Employees Exhibit 8.3: Sample Top-Heavy Test
Exhibit 8.4: Uniform Required Minimum Distribution Table Exhibit 8.5: Salary Deferral Options for Small Employers
Exhibit 8.6: IRS Limits on Retirement Plan Benefits and Compensation
Chapter 9
Life Insurance and Disability and Income Protection Benefits
§ 9.01 Insurance and Disability Audit Questions
§ 9.02 Death Benefits and Life Insurance
§ 9.03 Disability Benefits
§ 9.04 Workers’ Compensation
§ 9.05 Unemployment Insurance Compensation
§ 9.06 Social Security
Exhibit 9.1: Rates Used in Calculating the Taxable Value of Group Term Life Insurance in Excess of $50,000
Exhibit 9.2: Calculation of Tax Liability on Group Term Life Insurance in Excess of $50,000 Exhibit 9.3: Calculation of Tax Liability on Group Term Life Insurance in Excess of $50,000
When Level of Coverage Changes During Year
Exhibit 9.4: Four Examples of Typical Schedules of Basic Group Term Life Insurance Coverage Exhibit 9.5: Summary of State Temporary Disability Benefit Payment Laws
Chapter 10 Supplemental Benefits
§ 10.01 Supplemental Benefits Audit Questions
§ 10.02 Prescription Drug Benefits
§ 10.03 Vision and Dental Care Benefits
§ 10.04 Group Long-Term Care Benefits
§ 10.05 Educational Assistance Programs
§ 10.06 Counseling Programs
§ 10.07 Transportation and Parking Benefits
§ 10.08 Credit Unions
§ 10.09 Employee Discounts
§ 10.10 Employer-Provided Cell Phones
§ 10.11 Automobile and Homeowner’s Insurance
§ 10.12 Concierge and Personal Business Benefits
§ 10.13 Other Supplemental Benefits
Chapter 11
Time Away from Work
§ 11.01 Time Away from Work Audit Questions
§ 11.02 Absence of Federal Mandate
§ 11.03 Payment for Time Not Worked
§ 11.04 Leaves of Absence
§ 11.05 Miscellaneous Requests for Time Off
§ 11.06 Paid Rest Breaks
§ 11.07 Recent Trends and Practices
§ 11.08 Time-Off-from-Work Policy for Employees Exhibit 11.1: Sample Leave of Absence Policies
Chapter 12
Managing the Welfare Benefits Package
§ 12.01 Welfare Benefits Audit Questions
§ 12.02 Health Care Benefit Plans
§ 12.03 Total Welfare Benefits Program
Chapter 13
The Americans with Disabilities Act
§ 13.01 ADA Audit Questions
§ 13.02 Major Parts of the Law
§ 13.03 Definitions—Who Is Covered?
§ 13.04 Pre-Employment Responsibilities
§ 13.05 Post-Offer Testing for Drug and Alcohol Use
§ 13.06 Post-Offer Pre-Employment Inquiries and Medical Examinations
§ 13.07 Compliance with the ADA During Employment
§ 13.08 Reasonable Accommodation
§ 13.09 The ADA and Employee Benefits
§ 13.10 EEOC Guidance on Temporary Agencies and Other Staffing Firms
§ 13.11 What Is Not Required by the ADA
§ 13.12 Required Recordkeeping and Posting
§ 13.13 Resources Available
§ 13.14 Enforcement
§ 13.15 The Impact of EEOC Charges and Selected Case Findings
§ 13.16 Conclusion
Exhibit 13.1: ADA Accessibility Guidelines
Exhibit 13.2: Medical Insurance Plan Do’s and Don’ts
Appendix 13-A: Implementing Title I of the ADA: Sample Policies and Procedural Issues to Consider Appendix 13-B: ADA Self-Audit Checklist
Appendix 13-C: Title I Compliance Do’s and Don’ts
Appendix 13-D: Enforcement Powers and Penalties Under Title I
Chapter 14
Family and Medical Leave
§ 14.01 FMLA Audit Questions
§ 14.02 Evolution of the Law
§ 14.03 Basic Parameters of the Law
§ 14.04 Definitions
§ 14.05 Leave Approval
§ 14.06 Leave Provisions
§ 14.07 Return from Leave
§ 14.08 The Key Employee Exemption
§ 14.09 Employee Obligations
§ 14.10 Employer Obligations: The Company’s Response
§ 14.11 Military Family Leave
§ 14.12 Enforcement Provisions
§ 14.13 Records and Posting
§ 14.14 Implementing FMLA Requirements
§ 14.15 Health Benefits: The Group Health Plan
§ 14.16 Other Benefits
§ 14.17 The FMLA’s Impact
§ 14.18 State Family Leave and Paid Family Medical Leave Laws
§ 14.19 Developing Policies and Procedures
§ 14.20 Department of Labor Resources
Exhibit 14.1: Guidelines for Coordinating FMLA and State Laws and Company Policy Exhibit 14.2: State Family and Medical Leave Laws: Eligibility and Coverage
Exhibit 14.3: State Family and Medical Leave Laws: Administration of Leave
Exhibit 14.4: State Family and Medical Leave Laws: Required Notice, Denial, and Other Provisions Exhibit 14.5: Sample Family and Medical Leave of Absence Policy for Inclusion in Employee Handbook Exhibit 14.6: Sample Family and Medical Leave of Absence Policy for Inclusion in Procedural Manual Exhibit 14.7: Request for Family and Medical Leave of Absence Form
Exhibit 14.8: Combined Leave Policy Form
Exhibit 14.9: Insurance Premium Recovery Authorization Form Exhibit 14.10: Leave Certification Requirements
Chapter 15
Integrating ADA, FMLA, Workers’ Compensation, and Related Requirements
§ 15.01 Integration of Federal Laws Audit Questions
§ 15.02 Interactions Between the ADA, the FMLA, and Workers’ Compensation
§ 15.03 Related Federal and State Laws
§ 15.04 Resources for Employers
Chapter 16
The Interview and Selection Process
§ 16.01 Interview and Selection Audit Questions
§ 16.02 Recruiting and Interviewing Candidates for Employment
§ 16.03 Employment Testing
§ 16.04 Reference Checking
§ 16.05 Reference Liability
§ 16.06 Common Selection Errors
§ 16.07 Hiring Employees with the Legal Right to Work in the United States
§ 16.08 The On-Boarding Process
§ 16.09 Other Legal Concerns
§ 16.10 External HR Services
Exhibit 16.1: Acceptable and Unacceptable Questions to Ask Applicants Exhibit 16.2: Applicant’s Authorization to Release Information
Exhibit 16.3: Sample Job Offer Letter—Exempt
Chapter 17 Layoffs and Termination
§ 17.01 Layoffs and Termination Audit Questions
§ 17.02 Layoffs
§ 17.03 Terminations
§ 17.04 Wrongful Demotion
§ 17.05 Wrongful Discharge
§ 17.06 Other Employment Policies Affecting Termination
Exhibit 17.1: State Notification Laws for Layoffs and Plant Closings Exhibit 17.2: Statutory Restrictions on Discharging Employees Exhibit 17.3: Employee Handbook Acknowledgment of Receipt Exhibit 17.4: Employee Handbook Disclaimer Statement
Exhibit 17.5: Termination Checklist
Exhibit 17.6: Sample Exit Interview Questions
Chapter 18
Equal Employment Opportunity and Affirmative Action Plan
§ 18.01 Equal Employment Opportunity Audit Questions
§ 18.02 Equal Employment Opportunity
§ 18.03 Mandatory Affirmative Action
Exhibit 18.1: Sample Invitation to Self-Identify—Pre- and Post-Offer Applicants and Employees
Chapter 19 Work/Life Balance
§ 19.01 Work/Life Balance Audit Questions
§ 19.02 Work/Life Balance
§ 19.03 Alternative Work Schedules
§ 19.04 Dependent Care Assistance Plans
§ 19.05 Adoption Assistance Benefits
Chapter 20 Privacy in the Workplace
§ 20.01 Privacy in the Workplace Audit Questions
§ 20.02 Preemployment Practices
§ 20.03 Privacy Issues During Employment
§ 20.04 Postemployment Privacy Issues
§ 20.05 California Consumer Privacy Act
Exhibit 20.1: A Sample Policy on Reference Checks on Job Applicants Exhibit 20.2: A Sample Policy on Searches
Exhibit 20.3: A Sample Policy on Electronic and Telephonic Communication Monitoring Exhibit 20.4: A Sample Policy on Internet Acceptable Use
Exhibit 20.5: AIDS Testing in the Workplace: Statutes and Policies Exhibit 20.6: A Sample Policy on Access to Employee Personnel Files Exhibit 20.7: A Sample Policy on Providing Employment References
Chapter 21
Sexual and Other Prohibited Harassment
§ 21.01 Harassment Audit Questions
§ 21.02 Definition of Sexual Harassment
§ 21.03 The Law and Sexual Harassment
§ 21.04 How Common Is Sexual Harassment?
§ 21.05 Sources of Employer Liability
§ 21.06 Damages and Awards
§ 21.07 Strategies to Prevent or Eliminate Sexual Harassment
§ 21.08 The Future of Sexual Harassment
§ 21.09 Other Forms of Prohibited Workplace Harassment Exhibit 21.1: The Sexual Harassment Quiz
Exhibit 21.2: The Evolving Definition of Sexual Harassment Exhibit 21.3: Sample Policy on Sexual Harassment
Chapter 22 Workplace Health and Safety
§ 22.01 Workplace Health and Safety Audit Questions
§ 22.02 The Occupational Safety and Health Act
§ 22.03 The Hazardous Waste Operations Emergency Response
§ 22.04 Preparing for and Responding To Pandemics
§ 22.05 Home-Based Worksites
§ 22.06 Workplace Violence Prevention
§ 22.07 Ergonomics
§ 22.08 Requirements for Government Employers
§ 22.09 Safety Training
§ 22.10 Accident Prevention: Best Management Practices
§ 22.11 Whistleblower Protection and Anti-Retaliation Rules Exhibit 22.1: State Hazard Communication Standards
Chapter 23
Substance Abuse in the Workplace
§ 23.01 Substance Abuse Audit Questions
§ 23.02 The Impact of Substance Abuse in the Workplace
§ 23.03 Drug-Free Workplace Legislation
§ 23.04 Anti-Substance Abuse Programs
§ 23.05 Legal Marijuana and the Workplace
Exhibit 23.1: Department of Transportation Office of Drug and Alcohol Policy Compliance 2018 Random Rate Notice
Exhibit 23.2: Information on Anti-Substance Abuse Programs
Exhibit 23.3: A Sample Policy on Drug Testing and Substance Abuse Exhibit 23.4: State-by-State Summary of Drug Testing Legislation
Chapter 24 Recordkeeping
§ 24.01 Recordkeeping Audit Questions
§ 24.02 Reasons for Recordkeeping
§ 24.03 Structure of Employee Files
§ 24.04 Records Management
§ 24.05 Record Security
§ 24.06 Record Confidentiality
§ 24.07 Record Retention
§ 24.08 Social Security Number Mismatch
§ 24.09 Federal Recordkeeping Requirements
§ 24.10 State Recordkeeping Requirements
Exhibit 24.1: Summary of Federal Recordkeeping Requirements
Chapter 25
Human Resources Risk Management
§ 25.01 Risk Management Audit Questions
§ 25.02 The Role of HR in Risk Management
§ 25.03 Sources of Liability
§ 25.04 The HR Risk Assessment
§ 25.05 Impact of Sarbanes-Oxley Act on Human Resources Exhibit 25.1: The Human Resources Risk Assessment Questionnaire
Exhibit 25.2: Federal Employment Law Requirements by Company Size
Exhibit 25.3: Sarbanes-Oxley Act Assessment Control Environment Questions Exhibit 25.4: Sarbanes-Oxley Act Assessment Human Resources Process Questions Exhibit 25.5: Sarbanes-Oxley Act Assessment Payroll Process Questions
Chapter 26
Special Human Resources Situation: Merger or Acquisition
§ 26.01 Merger or Acquisition Audit Questions
§ 26.02 Introduction to Mergers and Acquisitions
§ 26.03 The M&A Process
§ 26.04 Integration Considerations
Chapter 27
Nonqualified Deferred Compensation Plans
§ 27.01 Nonqualified Deferred Compensation Audit Questions
§ 27.02 General Information
§ 27.03 ERISA Considerations
§ 27.04 Employees’ Traditional Income Tax Considerations
§ 27.05 Employees’ Income Tax Considerations Under Code Section 409A
§ 27.06 Employer Income Tax Considerations
§ 27.07 Employment Tax Consequences
§ 27.08 Accounting for Nonqualified Plan Benefits
§ 27.09 Special Tax Restrictions on Nonqualified Deferred Compensation of Tax-Exempt and Governmental Organizations—Code Section 457
§ 27.10 Economic Downturn Considerations for Executive Compensation
§ 27.11 Internal Revenue Code Section 162(m) Final Regulations and Executive Compensation
§ 27.12 The American Rescue Plan Act of 2021 Expands Covered Employee Limits Under Internal Revenue Code Section 162(m)
§ 27.13 IRS Updates Audit Guide for Nonqualified Deferred Compensation Plans
§ 27.14 409A Checklist for Employment Agreements
Glossary
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