2013 HR Compliance Timeline

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Due Date Compliance Requirement
January 1, 2013 New tax provisions in fiscal cliff deal take effect
January 1, 2013 Ohio Minimum Wage change takes effect
January 1, 2013 Social Security and Medicare changes take effect
January 1, 2013 New Fair Credit Reporting Act forms for background checks take effect
January 1, 2013 New Medicare tax under health care reform takes effect
January 1, 2013 New defined benefit/contribution plan limits take effect
January 1, 2013 New limits on employees’ flexible spending accounts (FSA) take effect
January 31, 2013 W-2s need to be issued to employees by this date; W-2s need to include cost of employer-sponsored group health care coverage for employers required to issue 250 or more W-2s
January 31, 2013 Form 940 due and Federal Unemployment Tax Rate (FUTA) needs to be deposited if owed
February 1, 2013 OSHA 300 Log (Forms 300 & 300A) needs to be posted on February 1st through April 30th
February 10, 2013 Form 940 due if FUTA deposits have been made on time
February 15, 2013 W-4 changes must be made for employees claiming no exemptions last year
March 1, 2013 Employers must provide written notice to new-hires and current employees about health insurance exchanges under health care reform law
July 31, 2013 Form 5500 due for calendar year defined contribution and benefit plans; Form 5500 due by the last day of the 7th month following end of the plan year for non-calendar year plans; Insured and self-insured healthcare plans must pay $1 per member (applicable to 2012 plan year) to fund comparative effectiveness research of medical treatments. This payment increases to $2 per member for 2013 plan year.
September 30, 2013 EE0-1 reporting deadline
September 30, 2013 VETS-100/100A Form filing deadline
December 31, 2013 Group health plans must certify that they are compliant with HHS rules on electronic transactions between health providers and health plans.

Note: This chart is subject to change and more filing deadlines may apply for your specific organization than those listed in the chart. By providing you with research information that may be contained in this chart, the Employers Resource Council (ERC) is not providing a qualified legal opinion concerning any particular human resource issue. As such, research information that ERC provides to its members should not be relied upon or considered a substitute for legal advice. The information that we provide is for general employer use and not necessarily for individual application. We also recommend that you consult your legal counsel regarding workplace matters when and if appropriate.

2013 HR Compliance Guide

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We’ve developed an easy guide summarizing what your organization needs to know to stay compliant as it begins the New Year. The guide includes a summary of several regulations that take effect as well as important legal issues on the horizon.

Regulations that Take Effect

Below are several major regulations and initiatives will take effect during the first few months of 2013.

Legal/HR Issue Description of Regulation Effective Date
2013 Income Tax Withholding Tables Provides income tax withholding tables for 2013 here. Immediately
Unemployment Benefits Extends unemployment benefits for one year. Immediately
Tax Changes Extends current tax cuts for individuals earning less than $400,000 per year and couples earning less than $450,000. Increases top tax rate to 39.6% and tax rate on capital gains and dividends to 20% for individuals and couples earning more than these thresholds. Permanently indexes AMT (alternative minimum tax) for inflation. For 2012, the exemption amounts are $78,750 for married taxpayers filing jointly and $50,600 for single filers Immediately
HR-Related Tax Credits The employer-provided benefit tax credits for educational assistance and child care credits are now permanent. Several other tax credits are extended through 2013, including an employer wage credit for employees who are active duty members of the uniformed services. Immediately
Social Security Withholding Re-sets withholding rates at 6.2%. January 1, 2013
Social Security Wage Base Increases the Social Security Old Age Survivor's and Disability Insurance (OASDI) taxable wage base for 2013 from $110,100 to $113,700. January 1, 2013
Minimum Wage Raises minimum wage in Ohio to $7.85 per hour for non-tipped employees and $3.93 per hour for tipped employees. January 1, 2013
Mileage Rates Increases standard mileage rate to 56.5 cents per mile for business miles driven and 24 cents per mile for medical or moving purposes. Continues 14 cents per mile driven in service of charitable organizations. January 1, 2013
Retirement Plan Limits Raises the 2012 limit on the exclusion for elective deferrals in 401(k), 403(b), and 457(e) plans to $17,500, up from $17,000. For changes to other pension plan limits, click here. January 1, 2013
W-2 Benefits Reporting Requires employers who have an employer-sponsored group health plan to report the cost of coverage under their plan on employees' W-2s unless they are filing fewer than 250 forms. January 1, 2013
Contribution Limit for FSAs Limits an employee’s annual pre-tax salary reduction contributions to a health flexible spending account (FSA) to $2,500. January 1, 2013
Medicare Tax Increases Medicare Part A (hospital insurance) tax rate by 0.9 percent (from 1.45 percent to 2.35 percent) on earned income over $200,000 for an individual taxpayers and $250,000 for married couples filing jointly; also includes a 3.8 percent tax on unearned income in the case of individual taxpayers earning over $200,000 and $250,000 for married couples filing jointly). January 1, 2013
Fair Credit Reporting Act Notices Requires that employers must update their Fair Credit Reporting Act (FCRA) notices and forms because enforcement of the FCRA is now under the Consumer Financial Protection Bureau. January 1, 2013
Notice of Health Insurance Exchanges Requires that employers provide all new hires and current employees with a written notice about the future availability of health insurance exchanges in their state. March 1, 2013

Legal Issues on the Horizon

The following table summarizes several major legal issues that could lead to greater scrutiny and more regulations for employers in 2013.

Legal/HR Issue Description of Issue
Implementation of health care reform In 2012, the Supreme Court ruled that the health care reform law is constitutional. As a result, employers will need to keep pace with preparing for and complying with health care reform provisions, including those set to go into effect in 2013.
Jobs/job-related training Both federal and state governments will be focused on jobs and job-related training/workforce readiness in 2013, which may lead to tax incentives, grants for training, and other initiatives that assist employers with hiring and training efforts.
Social media in the workplace The federal government, some state governments, and the National Labor Relations Board (NLRB) are scrutinizing employers' social media policies and use of social media in the hiring, selection, and pre-screening process.
Background screening The Equal Employment Opportunity Commission (EEOC) released guidance this past year on background check practices, particularly as it relates to enhancing opportunities for those with criminal backgrounds. Ohio recently passed a law which reduces employment barriers for residents with misdemeanor or felony convictions.
Expansion of NLRB The National Labor Relations Board (NLRB) has expanded its influence throughout 2012, providing guidance on issues such as social media, at-will statements, and concerted activity. Expect this growing influence to continue.
Protection of unemployed individuals Bills were proposed at both state and federal levels to protect unemployed individuals from discrimination in the hiring process in 2012, and may gain further ground in 2013.
Targeted enforcement of  discrimination The EEOC will continue to focus its efforts on issues of systemic discrimination, intentional hiring discrimination, pregnancy discrimination, and transgender bias.
Increased wage and hour enforcement Wage and hour lawsuits filed under the Fair Labor Standards Act (FLSA) are dramatically rising, and the Department of Labor's (DOL) enforcement of the law has also increased. Misclassification also continues to be a focus of the DOL. Additionally, employers can expect that addressing equal pay may also be a priority for the federal government.
Workplace leave Both state and federal governments have shown interest in expanding workplace leave and enhancing the availability of flexible or alternative work arrangements.
Reduction of barriers for disabled workers The DOL continues to increase resources allocated to reducing barriers in employment for individuals with disabilities, including improving access to opportunities, increasing accessibility of accommodations, and changing perceptions regarding hiring people with disabilities.
Retirement plan reform The government continues to be interested in ensuring that employees are saving adequately for their retirement and is exploring a number of options.

If your organization needs more assistance, guidance, or detail with regard to these or other compliance-related issues, here are several additional resources and services, provided by ERC, which you can consult:

  • HR Help Desk: Contact hrhelp@yourERC.com to ask any HR or compliance-related question and receive answers, guidance, and research. Service offered to ERC members only.
  • BNA HR Essentials & Tools: An online tool that houses notices, posters, sample policies, forms, federal and state law summaries, and local wage and tax information. Accessible in the ERC Member Center at www.yourERC.com. Resource offered to ERC members only.

Free Training Planning Worksheet

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Planning and organizing employee training for an entire year can be a challenge. That's why we're providing you with a simple worksheet to help you chart and organize the types of training classes that will be offered in a given year, the individuals who will attend those classes, their perceived skill level, and the timing of when they will attend training throughout the year.

Download Worksheet (Excel)

 

Instructions

Here are some simple instructions:

  1. Chart the individuals in your organization under the column "Name" and their corresponding department or position in the second column.
  2. List the classes that your organization plans to offer during the upcoming year at the top of the chart.
  3. Color code the cells for each individual based on the degree to which each employee needs training in a specific topic area or skill.
  4. Within each cell, insert the timing (month or month and day) of when you plan to offer this class or when each employee will attend this class.
  5. Insert any relevant comments around the individual.

Budgeting Assistance

Need quotes for particular training programs? Contact Chris Kutsko at (440)947-1286 or ckutsko@yourerc.com. You can also view ERC's full catalog of employee training courses online.

New FCRA Forms for 2013

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The Consumer Financial Protection Bureau (CFPB) has issued changes to the notices required by the Fair Credit Reporting Act (FCRA). The changes simply direct consumers to the CFPB instead of the Federal Trade Commission (FTC) for more information and there aren't any other changes to the content or spirit of the notices. Please note that you can begin using the new form at any time, and your current form is also acceptable until January 1, 2013. The forms MUST be updated by January 1, 2013.

This article was provided by ERC partner Corporate Screening Services. ERC Members receive a minimum of 5% discount off standard background screening products through this partner.

The notices that have changed are listed below. You can view the forms by clicking on the form title and they are available on Corporate Screening's Resources page, www.corporatescreening.com/resources/overview, located at the bottom of the page under the header "Forms."
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