On July 21, 2020, the IRS issued Revenue Procedure 2020-36 to index the contribution percentages in 2021 for determining affordability of an employer’s plan under the Affordable Care Act (ACA).

For plan years beginning in 2021, employer-sponsored coverage will be considered affordable if the employee’s required contribution for self-only coverage does not exceed:
  • 9.83% of the employee’s household income for the year, for purposes of both the pay or play rules and premium tax credit eligibility; and
  • 8.27% of the employee’s household income for the year, for purposes of an individual mandate exemption (adjusted under separate guidance). Although this penalty was reduced to zero in 2019, some individuals may need to claim an exemption for other purposes.

Legal Update HeaderOn July 21, 2020, the National Labor Relations Board (NLRB) issued a decision that eases the way for employers to discipline or discharge an employee based on abusive or offensive conduct—such as racist or profane remarks— committed while the employee was also engaged in activities that are protected under the National Labor Relations Act (NLRA).

Safe + Sound Week—an annual campaign conducted by the Occupational Safety and Health Administration (OSHA) and other safety organizations—will take place from Aug. 10-16.

Each year, this event aims to recognize the successes of workplace safety and health programs across the country and provide additional resources to help organizations kick-start or improve upon their occupational safety and health initiatives. Review the following guidance for further information on Safe + Sound Week and how organizations like yours can participate in this upcoming campaign.

Legal Update HeaderThe U.S. Department of Labor (DOL) has issued a Request for Information (RFI) about federal Family and Medical Leave Act (FMLA) regulations. The RFI, released July 16, 2020, invites interested parties who have knowledge of or experience with the FMLA to submit comments, information, and data on the effectiveness of the regulations in meeting the objectives of the statute.