The IRS has issued the 2015 forms and instructions for employer information reporting under the Affordable Care Act, as follows: Form 1095-B, Health Coverage, Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, plus transmittals and instructions.
The annual report of the Board of Trustees of the Social Security Trust Fund estimates that the social security wage base will remain at $118,500 in 2016 and increase to $174,600 by 2024. These numbers are only estimates. The actual 2016 wage base will be announced in mid-October.
The General Services Administration has issued its annual updated list of federal maximum per diem rates for travel to locations within the continental United States, effective for travel undertaken on or after October 1, 2015. The standard lodging and M&IE rates have been changed.
The California Division of Labor Standards Enforcement has issued an opinion letter on the state’s paid sick leave requirements. It addresses how an employer should front-load paid sick leave for an employee who regularly works 10-hour shifts.