Don’t Miss the February 1st Deadline for Posting Your OSHA Injury/Illness Summary Form

Originally posted on January 28, 2015 by Laura Kerekes on

It’s that time of year to look back on your workplace illnesses and injuries for 2014, ensure that you have recorded the correct information in your OSHA logs, and post the information in your workplace starting February 1, 2015. Do you need to comply with this posting requirement, even if you’ve had no injuries or illnesses this past year? You probably will need to comply — most employers do.

Employers are responsible for providing a safe and healthful workplace for their employees. The role of the Occupational Safety and Health Administration (OSHA) is to assure the safety and health of workers by setting and enforcing standards; providing training, outreach, and education; establishing partnerships; and encouraging continual improvement in workplace safety and health. Employers are required to have a Workplace Injury and Illness Prevention Program in place, with active monitoring of results. The intent of the OSHA log reporting is to summarize the year end results and focus both employers’ and employees’ attention on workplace safety so that everyone can make safety a top company priority.

Do you need to comply with the February 1st deadline?

If you had 10 or more employees at all times during 2014, you will need to comply, unless your company’s Standard Industrial Classification (SIC) Code is included in the industry list of exclusions available at

What You Should Do

Assuming that your business does not fall under the exclusions of OSHA reporting, you’ll need to ensure that two OSHA forms are completed fully, the Form 300 (log) and the Form 300A. Both forms and the instructions can be accessed here.

Form 300: This form is used to record all injuries and illnesses, except those that required first aid only. This form is not posted due to privacy considerations. There are certain injuries and illnesses where you do not include the employee’s name for privacy (sexual assaults, HIV infection, etc.), and an employee may request that his or her name not be entered on this log.

Form 301 (do NOT post): This form allows you to record more data about how the injury or illness occurred. As with Form 300, this form is not posted due to privacy considerations. Employee representatives, however, may have access to this form but only the portion that contains no personal information.

Form 300A: This is the form that must be completed and posted beginning February 1st through April 30th. It contains a summary of the total number of job-related injuries and illnesses that occurred during the previous year that were logged onto the Form 300. Information about the annual average number of employees and total hours worked during the calendar year is required for calculating incidence rates. Companies with no recordable injuries or illnesses in the previous year must post the summary with zeros on the “total” line. A company executive must certify all establishment summaries. Employers are required only to post the summary Form 300A, not the Form 300 log.

Form 300A must be displayed in a common area where notices to employees usually are posted. Employers must make a copy of the summary available to employees who move from worksite to worksite, such as construction workers, and employees who do not report to any one office on a regular basis.

More information regarding OSHA’s recordkeeping rule can be found in the OSHA Fact Sheet.



Here are 5 things every employer needs to know about the millennials in their workforce


Source: Property Casualty 360

At the 2015 Property/Casualty Insurance Joint Industry Forum on January 15 a panel of six chief executive officers agreed that the “millennial question” is a big one for 2015 and beyond.

According to The New York Times, the total number of millennials—those born between 1981 and 1997—will reach 75.3 million this year, surpassing baby boomers (those born between 1946 and 1964) as the largest living generation in the U.S.

There are many myths and stereotypes about millennials, but here are the five factors the the panel CEOs said are the most accurate about this generation as employees.

1. Millennials want openness and inclusion.

Paula Downey, president and CEO of CSAA Insurance Group, said that millennials make up about 25% of her company’s work force. “We need a cultural change to retain them,” she added. “They’re looking for a diverse, collaborative culture."

2. Millennials want a sense of community.

Steven D. Linkous, president and CEO of The Harford Mutual Insurance Companies observed that millennials are attracted to the mutual insurance structure of companies like his, where they can engage the community to “make a difference.”

3. Millennials need reinforcement.

This generation is composed of overachievers and has a constant need for reinforcement, said Thomas A. Lawson, president and CEO of FM Global. They’ve lived with hovering “helicopter parents” who praised their every step, which makes it important to them to know when a boss approves of their work. That approval brings out their best.

4. Millennials want more work-life balance.

“The millennial approach to work-life balance often differs from that of other generations,” noted Christopher J. Swift, chairman and CEO of The Hartford. “They’re also interested in more time off and in working in urban areas with mass transit and reasonable commutes,” he said.

5. Millennials are interested in social responsibility.

This generation has been raised with a strong sense of volunteerism and “giving back” to the community, according to the panel. “Millennials are also more likely to embrace corporate efforts in social responsibility,” Swift said. That’s one reason you’ll see many groups from insurance companies helping out organizations such as Habitat for Humanity or participating in cancer walks.

The efforts to understand millennials are worthwhile, said Lawson, because properly motivated millennials can be valuable employees.



Top five 401(k) plan trends for 2015

Source: EBA Benefit News 

Benefit advisers and their employer clients hoping to help employees achieve retirement readiness should be paying attention to these top 401(k) plan trends for 2015, according to Robert Lawton of Lawton Retirement Plan Consultants.

Stretch that employer match

A virtually no-cost way for employers to incent participants to contribute more is to stretch their matching contribution formulas, says Lawton. For years 50% of the first 6% was the most common matching formula. Leading edge employers have stretched their matching contributions to 25% of the first 12%, for example.

Expect this trend to continue as employers look for low cost ways to improve their 401(k) plans, Lawton says, adding that all that is required to make this change is a plan amendment and communication materials.

Re-enroll everyone every year

Plans that use auto enrollment, auto escalation and annual re-enrollment into target date funds have plan participation rates in the 90% range, says Lawton, adding that not only does automation work, but annual re-enrollments into target date funds works too. Participants can opt out of a re-enrollment, but Lawton says the vast majority do not. Just as auto enrollment has become commonplace in large plans, Lawton says to expect annual re-enrollment to become the norm in the next few years.

Use outcome based, online employee education

With every plan participant having unique retirement goals, employee education has become more personalized, says Lawton. It’s a trend he says will continue and also expects to see personalized education migrate to predominately online venues. When participants can view 5 to 7 minute learning videos online at their homes with their spouses, outcomes improve, he says. Most employers embrace this type of learning since participants are not pulled away from their jobs and employee education costs are less.

Add Roth 401(k) features

Since it is now possible to convert pre-tax 401(k) accounts into Roth 401(k) after-tax accounts, expect many more employers to offer Roth 401(k) contribution ability and an in-plan conversion feature, says Lawton. The cost of this change is a plan amendment and communication materials, he adds.

Employees paying more fees

A surprising 58% of plan sponsors pass on the record-keeping costs of their 401(k) plans to participants, according to a 2014 Towers Watson survey. Only 23% of surveyed employers pay the entire record-keeping cost. As employer cost pressures continue, Lawton says, expect more employers to pass on all plan related costs to participants.

The urgent need for companies to attract talent and retain potential retirees

Source: Zurich

The race for talent drives competitors into a frenzy. Established players are forced to offer new perks, hire earlier, and watch constantly for poachers as newer destinations elbow their way toward accomplished graduates.

This fight isn't just happening in the tech scene, at hip ad agencies, or in fashion and entertainment. The battle is also taking place between banks and private-equity firms and it could easily translate to healthcare, consulting, or manufacturing. The talent crunch animates countless industries.


Companies can't just slide higher compensation numbers across the table to attract them. When one of the largest automotive corporations needed more electronics specialists to work on its electric vehicle, it used current employees' unique accounts of their job's personal and professional rewards to attract workers via social media and recruitment networks.

And of course, there is Silicon Valley. Young people are still flocking to tech, often at the expense of Wall Street. Its entrepreneurialism, relevance, pace, and community encapsulate targeted job traits, and rankings bear this out.

The tech talent phenomenon also gets at a key dynamic of the overall workforce- age. There is natural tension between accomplished veterans and flashy potential. One might assume it's the threat of the latter displacing the former, but the old guard isn't giving way anytime soon.

Older workers are healthier and more capable than ever in their later years-they're not all simply delaying retirement for financial, post-recession reasons. Their experience has taught them work habits and productivity tricks, and developed facilities with flexible and remote work advancements, which younger workers are still getting acquainted with. And the company's culture will be better off imbued with the elders' loyalty.

Baby boomers' abilities to adapt in an ever-changing workplace are keeping them significantly more engaged and productive than elder workforces of previous generations. The Bureau of Labor Statistics is projecting a rise in labor force participation for people over the age of 55 over the next decade, most dramatically for workers 75 years and older, with a predicted increase of 38%.

It will be important for companies to develop intellectual capital transition strategies that focus on leveraging the knowledge of older workers in the training and mentoring of their younger staff.

The two sides must thrive together in successful organizations. And some trends suggest that generational wars aren't inevitable. Young employees value strong mentors, according to a UNC Kenan-Flagler Business School report. Following the path of one notable company featured in the study, organizations can establish groups that work to create relationships between employees at all levels of experience and expertise.


Alongside the rest of the world, age tensions in the US are moderate. Only a quarter of Americans think that their aging country is a major problem, according to a Pew Research Center survey. Other countries are less confident that they will be taken care of well in their later years. While the graying shift in the US is steeper than the global average, some powerful nations must address the change more urgently.

The value of long-time workers may be most stark in specialized industries like defense, where the usual limits on recruiting are exacerbated by factors like budget cuts and employee screening. All companies must work with core employees on retirement planning to avoid sudden, gaping vacancies and lost chances to transfer knowledge. The result should be a workplace that is attractive to all age groups, opening larger pools of talent to recruit from than the competition.

Personalized Employee Training Plans: Have You Joined This Trend?

Originally posted January 8, 2015 by Bridget Miller on HR Daily Advisor.

Did you know that many organizations are opting to create training programs for employees that are more personalized rather than generic or role-based? These training plans take into account not only the role the individual is training for but also the individual’s future goals and any gaps in that person’s skill set.

Assessing individual skill levels through testing;This trend is made possible because of technology. Today, there are dozens of online platforms that can handle every aspect of training, including:

  • Outlining what training courses are needed for each role (and each individual) throughout the organization;
  • Tracking which courses have been completed by each individual employee;
  • Monitoring compliance for any training session that is legally mandated;
  • Showing employees what training sessions are available within the organization;
  • Storing actual training documents, such as presentations, handouts, and more;
  • Testing learner knowledge after a training session through post-tests to ensure the session was effective;
  • Allowing individuals to search for specific types of training and other resources;
  • Allowing individuals to take training courses in the format they prefer (in some instances), whether that be in-person, online, or even on a mobile device;
  • Providing immediate access to online training and informal resources;
  • Allowing employees to comment on content and interact with one another and with trainers;
  • Providing training certificates for course completions; and
  • Providing reports with any of the above information, plus much more.

Technology enables all of these actions; it is up to the organization to decide which aspects to focus on and utilize as they set up their system.

Why Create Personalized Training Plans?

You may be thinking that this sounds like a lot of effort and expense—and if it’s done haphazardly, it could be. But if personalized training plans are implemented as part of a larger focus on training and productivity improvements, there’s no reason they cannot be a win-win for both employers and employees.

Here are a few of the benefits for employers:

  • Fewer skills shortages, because employees get trained in what they need;
  • More satisfied employees who feel that their employer is investing in their development, which leads to increased morale and retention;
  • Increased productivity from employees who are properly trained for their roles and who are brought up to speed more quickly;
  • Less wasted time for unnecessary training (i.e., when employees are put through training simply because it’s required, not because they need it);
  • The organization can be more competitive with employees who have skill sets closely aligned with their roles;
  • The organization can gain a reputation as an employer that cares about employee development, which can lead to better-qualified applicants;
  • Higher customer satisfaction, because employees are well-trained in how to serve the customer best;
  • Better employee retention of training materials, because employees can take training in smaller chunks at their own discretion—the learning is reinforced more frequently over time; and
  • More employees will benefit from training if they have the option to take it in a format that is best suited to their learning style. The training has the potential to be more effective when personalized, even if the same content is covered across all employees.

How Can Personalized Employee Training Plans Be Implemented?

Even if you’re already on board with the idea of implementing personalized training plans for employees, it can be daunting to think about how to implement it in practice. There are quite a few ways to do it, so each employer can opt to customize their implementation in a way that works best for them. Here are just a few examples:

  • Incorporate training and employee development into the performance management system so that it can be paired with employee goals.
  • Convert some training to online versions to allow employees to take additional training sessions as their time allows. Obviously, this is not possible for every type of training, but it can be useful in many cases and can often be used for portions of courses even when it cannot be used for the full course. For example, if an employee needs to attend a live training session on a particular topic, online options could still be used to provide pre-reading, handouts, and pre-tests to assess skill levels in advance of the session.
  • Implement a learning management system (LMS) that will assist in tracking training needs. This could also allow employees to pick and choose optional training sessions to attend, especially if some of those options are available online rather than only through live courses.

Has your organization begun to implement more personalized training options? What methods did you use? What are your next steps?



How NOT To Motivate And Reward Employees

Originally posted January 21, 2015 by Bernard Marr on LinkedIn Pulse.

When a newspaper company had to cut costs it made their entertainment writers redundant. To fill the entertainment review columns it came up with what it thought to be a novel way to both deliver reviews and motivate the remaining employees. The newspaper offered free tickets to staff for theatre, music and cultural events, but with the condition that they write reviews. The writer of the best review each month would be rewarded with a bonus of $100.

Not only did the staff immediately see that this was a way for the company to cheaply replace what it had chosen to forgo, through redundancy, by asking the remaining staff to carry out extra work essentially for free. The artists and organizers connected of the events also soon realised they were being short-changed. As the tickets are generally offered free to media outlets, on the understanding their artistic endeavors will receive professional coverage in return, they were often a little surprised to see the newspaper’s advertising sales rep, or office manager, turning up to “review” their play, concert or exhibition.

Needless to say, this “motivational measure” was widely ignored by the paper’s staff, adding to the growing sense of disconnect between staff and management during already turbulent times.

If you are thinking about how to best motivate your employees, to ensure they know their efforts are appreciated, here are a few mistakes to avoid, if you don’t want it to backfire.

Don’t just reward results

Effort is often just as important – while a select few may be responsible for a winning “result” (a big sale, or a major project for a client completed on time), don’t let those working behind the scenes feel underappreciated. Big projects may take a long time to come to fruition and it is important that you keep employees engaged and feeling appreciated for the duration.

Do not promote a “superstar” culture

Motivating and incentivizing should be carefully balanced so individual success does not appear more beneficial to the business than the work of the team as a whole. If staff feels that one “superstar” employee is constantly rewarded for the performance of the group, then motivation will suffer. Success can be recognized at individual, departmental and company-wide level – and it should always be recognized at all three.

Don’t directly and permanently link KPIs to reward

While this may be a great tactic for a one-off or short-term campaign, for example to increase sales in a certain sector which is flagging, it can lead to box-ticking behavior if implemented in a heavy-handed way, and even encourage attempts to “game the system”. KPIs should be there to check that the company is moving in the right direction, not to incentivize (or de-incentivize) staff.

Don’t delay rewards or praise

Studies show there is a direct relationship between how quickly someone is praised or rewarded for their efforts, and how appreciated they feel. It’s easy to think that you will get round to sending out congratulatory emails (or gifts) at some point in the near future, but every second you delay is another second that someone (or your whole team) may be feeling unappreciated.

Don’t become predictable

Vary the rewards and incentives you offer your staff from time to time. Familiarity breeds contempt, and once something becomes routine, it is an expectation and no longer a great pleasure. Put some time and imagination into coming up with ways to make your team feel valued.

More employers use workplace wellness programs to reward healthy behavior


Originally posted January 18, 2015 by Matt Dunning on

As employers pursue effective workplace wellness programs, their embrace of results-based financial incentives and other emerging health management strategies is likely to broaden this year.

Twenty-three percent of large employers polled in a survey released in December by Mercer L.L.C. said their wellness programs include incentives tied to an employee's achieving — or at least demonstrating progress toward — a certain health status or biometric reading, up from 20% in 2013.

Similarly, a September survey by Towers Watson & Co. found that 18% of employers already use outcomes-based wellness incentives, while another 10% plan to do so this year.

Outcomes-based incentives are “where we've been heading for a while now, and I don't see that changing,” said Jill Micklow, a Chicago-based wellness consultant at Schaumburg, Illinois-based Assurance Agency Ltd. “I think you're definitely going to see more of the same this year and into next year from employers.”

Another 48% of employers plan to add a results-based incentive strategy to their wellness program by 2016 or 2017, according to Towers Watson's survey.

“The days of giving employee small tokens like gift certificates or T-shirts are long gone,” said Lisa Weston, director of wellness promotion at human resources consultant Bagnall Co. in Phoenix.

Ms. Weston said most employers migrating toward outcomes-based incentive designs thus far have been larger firms.

Another recent development experts say could gain substantial momentum this year is the burgeoning popularity of value-of-investment metrics as an alternative way to measure a wellness program's positive and/or negative effects.

“Over the last two years, we've seen this debate rise up over the ROI of wellness, and I think there is a healthy level of skepticism to apply there,” said Ron Leopold, the Atlanta-based national practice leader for health outcomes at Willis North America Inc.

Unlike the cost/benefit-oriented return-on-investment assessments many employers use to gauge their wellness programs' financial viability, experts say value-of-investment assessments examine the breadth of a wellness program's cost-effectiveness relative to an employer's other operations.

“I think there's a growing recognition among employers that wellness is a marathon, it's not a sprint, and there are far more targeted ways to put in programs in order to lower your medical costs,” Mr. Leopold said. “The lion's share of what's in a wellness program ... does pay dividends over time.”

“There's also a growing body of evidence that suggests that companies that do invest in good health and wellness programs correlate with better business returns and greater profitability when compared to peer companies that have not invested in wellness,” he said.

As much as 32% of employers polled last year by Arthur J. Gallagher & Co. indicated they already use one or more of the most common value-of-investment metrics — including employee engagement, lost work time and lost productivity — to evaluate their wellness program.

“It gets to all of what comes out of all of the resources invested in wellness programs,” said LuAnn Heinen, a Minneapolis-based vice president at the National Business Group on Health. “It gives you a look at what your business results are, beyond the medical trend.”



Obama to push retirement reforms

Originally posted January 20, 2015 by Allen Greenberg on Benefits Pro.

President Obama planned to announce several initiatives at his State of the Union on Tuesday night that, according to the White House, will give 30 million more workers a way to save for retirement through their employers.

The president’s proposals would be funded by closing retirement tax loopholes for the wealthy.

“Americans face a daunting array of choices when it comes to retirement savings. While some workers are automatically enrolled in a retirement savings plan by their employer (with an option to opt out), others have to open an account, manage contributions, and research and select investments on their own,” the administration said in a fact sheet released in advance of the president’s speech.

“Meanwhile, tax loopholes have allowed some high-income Americans to accumulate tens of millions of dollars in tax-preferred accounts that were intended to help workers save for a secure retirement, not to provide tax shelters for the wealthiest few.”

Under Obama’s proposals:

  • Every employer with more than 10 employees that does not offer a retirement plan would be required to automatically enroll their workers in an IRA. Auto-IRAs would let workers opt out of saving, if they choose.


  • Any employer with 100 or fewer employees who offers an auto-IRA would get a $3,000 tax credit. The president also will propose to triple the existing “start-up” credit, so small employers who newly offer a retirement plan would receive a $4,500 tax credit to help them offset administrative expenses. Small employers who already offer a plan and add auto-enrollment would get an additional $1,500 tax credit.
  • Access to retirement plans would be extended to part-time workers. This would happen by requiring employers who offer plans to permit employees who have worked for them for at least 500 hours per year for three years or more to make voluntary contributions to the plan. Employers now are allowed to exclude employees who work less than 1,000 hours per year.
  • Contributions to tax-preferred retirement plans and IRAs would be capped once balances are about $3.4 million, enough to provide an annual income of $210,000 in retirement.

Along those lines, the Investment Co. Institute on Tuesday released a survey that found a strong majority of households — including those with and those without retirement plan accounts — disagree with proposals to remove or reduce tax incentives for retirement saving in defined contribution accounts.

The American Benefits Council said the president’s proposal send a mixed message.

“Retirement savings policy need not be a ‘zero sum game.’ Restricting savings for some workers does not help others achieve retirement security,” said ABC President Jim Klein.

The ABC, echoing the concerns of others in the retirement industry, takes issue with Obama's proposed contribution cap, saying that once interest rates rise, it would impact far more than the handful of high-income Americans with outsized IRA account balances. The cap, according to the White House, would provide an annual income of $210,000 in retirement.

“Portraying the president’s proposal as limiting retirement plan balances to ‘about $3.4 million’ is very misleading," Klein said. "In fact, the proposal limits annual benefits that can be paid at age 62. In today’s extremely low interest rate environment, that equates to about $3.4 million. But given historical interest rates the government uses for pension calculations, the allowable account balance for a 35-year-old worker would be about $300,000.”

That said, the ABC commended Obama for trying to find ways to make it easier for smaller employers to expand access to retirement plans.


PPACA survives another SCOTUS challenge

Originally posted January 13, 2015 by Dan Cook on Life Health Pro. 

The Patient Protection and Affordable Care Act survived yet another legal attack Monday when the U.S. Supreme Court declined to hear a challenge targeting the requirement that adult Americans enroll for coverage or pay a fine.

The challenge had been brought by two medical provider groups: the Alliance for Natural health USA and the Association of American Physicians. It was three strikes and out for the plaintiffs, whose arguments were turned down at the district and federal appellate level prior to filing for a SCOTUS review.

While Republicans have mounted a steady stream of legal challenges to PPACA, so far the Supreme Court has held in favor of the law. But another major thrust is just around the corner.

In March, the court is set to hear oral arguments in a case challenging the tax credit subsidies that some states have provided to those who meet certain income criteria. The subsidies have allowed millions to “purchase” health coverage through the state exchanges at no cost, or at greatly reduced premiums.

Meantime, the GOP is busily hacking away at PPACA in Congress. The House passed a bill that would redefine the workweek for purposes of the act as 40 hours. PPACA had defined a full work week as one with 30 hours for purposes of certain coverage requirements. The Senate has yet to act on a companion bill, and the White House said it would probably veto any bill that came its way.


Compliance Calendar 2015


The following are important compliance due dates and reminders for 2015. The laws and due dates apply based on the number of employees, whether or not someone does business with the Government, and on benefits offered. Other state-by-state laws may also apply.

1/1/2015 - Minimum Wage changes: Although no federal minimum wage increase goes into effect, many states and/or cities may have a scheduled minimum wage increase. Jan. 2015 state minimum wage increases include: Alaska $8.75, Arizona $8.05, Arkansas $7.50, Connecticut $9.15, Florida $8.05, Hawaii $7.75, Massachusetts $9.00, Missouri $7.65, Montana $8.05, Nebraska $8.00, New Jersey $8.38, New York $8.75, Ohio $8.10, Oregon $9.25, Rhode Island $9.00, South Dakota $8.50, Vermont $9.15, Washington $9.47, West Virginia $8.00

1/1/2015 - Social Security Taxable Limit Increases: The maximum amount of earnings subject to the Social Security tax (taxable maximum) has been increased for 2015 to $118,500 from $117,000.

1/1/2015 – Retirement Plan Limits: The Internal Revenue Service has adjusted retirement plan limits. If you offer a retirement plan, verify and update your limits.

1/1/2015 – W-2 Reporting of Health Benefits: Employers who issue 250 or more W-2 for the year must continue to track and report premiums paid by the employer on W-2s for health plans. Employers are not required to report contributions for Health FSA, HRA, dental or vision, HAS and Archer MSA, long-term care, on-site medical clinics, church plans or governmental plans.

1/1/2015 – ACA Reporting Provisions go into Effect: Reporting provisions under tax code sections 6055 and 6056 go into effect. Employers must compile monthly and report annually numerous data points to the IRS and their own employees. This data will be used to verify the individual and employer mandates under the law.

Although required reporting under sections 6055 and 6056 will not occur until January 2016 to employees and March 2016 to the IRS, the data being reported is based on what happened during 2015.

1/1/2015 – Flexible Spending Account Limits and Extensions: The employee health flexible spending account (FSA) contribution limit has been increased to $2,550 for 2015, and remains at $5,000 annually for dependent care FSA contributions. A new provision allows plans to offer a $500 health FSA carryover of unused amounts for the next plan year, providing the plan documents are amended and employees are notified prior to the beginning of the plan year. Alternatively, plans can offer a 2.5 month grace period for health and dependent care FSAs, again providing plan documents reflect this grace period and employees are notified.

1/1/2015 – Health Savings Account and High-Deductible Health Plan Limits: Health Savings Account (HSA) and High-Deductible Health Plan (HDHP) limits have been increased for 2015.

  • The HSA annual contribution maximums increase to $3,350 for individual and $6,650 for family coverage.
  • For HSA-compatible HDHPs, the annual out-of-pocket spending limits are $6,450 (individual) and $12,900 (family). The HDHP minimum deductible increases to $1,300 for individual and $2,600 for family coverage.
  • HSA age 55 catch-up contributions stay at $1,000.


1/1/2015 – Retirement Plan Limits: The Internal Revenue Service has adjusted retirement plan limits. If you offer a retirement plan, verify and update your limits.

1/31/2015 – W-2 Employee Reports Due: Employers must provide all employees copies of Form W-2 reporting earnings and taxes for 2014 by January 31, 2015.

2/1/2015 – OSHA Form 300 A Accident Summary Posting: Employers must post OSHA Form 300A Accident Summary in a public area from February 1 through April 30 for previous year’s accidents (repeat annually).

2/15/2015 – Federal Market Place – Open Enrollment Ends: Individuals can enroll until February 15, 2015. After that, they can’t get 2015 coverage unless they qualify for a Special Enrollment Period.

3/1/2015 – 6/30/2015 – ACA Employer Assessment: Large employers with 100 or more full-time employees should conduct a detailed analysis of whether any further changes should be made in plan eligibility rules to satisfy the 95 percent threshold in 2016 (up from 70 percent in 2015) under the ACA’s employer shared responsibility provisions.

Employers with 50 to 99 full-time employees who previously qualified for transition relief from the ACA employer shared responsibility provisions should finalize assessment of any eligibility changes and employee premium rates, for purposes of the ACA employer shared responsibility provisions.

Beginning in 2016, those employers are subject to the penalties under the ACA’s “play or pay” mandate.

7/1/2015 – PCORI Fee Due: July 31 is the annual deadline for payment of the Patient Centered Outcomes Research Institute fee (PCORI fee) of $2 per covered life for the preceding plan year.

9/30/2015 – EEO-1 Report: Organizations with 100+ employees are to submit the EEO-1 report by September 30. Repeat annually. Repeat annually.

10/14/2015 – Medicare Part D Notice: Employers are to provide notice to all Part D eligible individuals, or those about to become eligible, prior to October 15 of each year who is covered by an employer health plan with outpatient prescription drug coverage, regardless of whether the employer coverage is primary or secondary to Medicare. The notice must be provided to all Part D eligible individuals, whether covered as active employees, retirees, COBRA recipients, disabled indivdiuals, or as dependents. Plan participants are Part D eligible if they are 65 or more years old, three months before turning age 65, and/or if they are disabled.

Note: If you provided participants with the all-in-one Employee Notification service provided by HR Service, Inc., this notice is included.

Varies, based upon plan year – Form 5500: File Form 5500 annually, by the last day of the 7th month following the end of the plan year (e.g., July 31 for calendar year plans).


For additional information, employee notices, links, and renewal reminders, login to our service at

To download the Compliance Calendar for 2015, click here.