APRIL CalendarApril is National Volunteer Month.
| April 1 | April Fool’s Day |
| April 12-20 | Passover |
| April 15 | Tax Day
Form 8928 due Form 7004 due |
| April 20 | Easter |
| April 22 | Earth Day |
| April 23 | Administrative Professionals Day |
| April 25 | Take Your Daughter/Son to Work Day |
| April 30 | Quarterly Forms 720 and 941 due |
Many employers in NH will be required to allow employees to keep loaded guns in their parked car at work. Additionally, all employers in NH will soon need to comply with new employee privacy protections regarding firearms stored in personal vehicles. See attached for more information and don’t hesitate to contact us with any questions you may have.
MARCH CalendarMarch is National Women’s History and National Ethics Awareness Month.
| March 1 | HIPAA Breach Notification
Forms 1095-B and 1095-C are due to be furnished to recipients |
| March 2 | Creditable Coverage Disclosure due to CMS (Centers for Medicare and Medicaid Services)
Electronically submit OSHA Form 300A |
| March 4 | Mardi Gras |
| March 9 | Daylight Saving Time Begins |
| March 14 | Pi Day |
| March 14 | Holi |
| March 15 | S Corp (Form 1120-S) and Partnership (Form 1065)
Form 8809 E-filing deadline Business Tax Returns due |
| March 17 | St. Patrick’s Day |
| March 19 – April 7 | March Madness |
| March 20 | First Day of Spring/ Baseball Season Starts |
| March 31 | Q1 ends
Form 1099-MISC due if reporting NEC in box 7 Deadline to file Form 1099s electronically Deadline to file ACA Forms 1094-C, 1095-C electronically |
Highlights seven key employment law updates for 2025 that both employers and employees should be aware of in order to avoid legal issues and ensure compliance.
1. Minimum Wage Increases: Many states and cities are raising minimum wages in 2024, requiring businesses to adjust payroll and remain compliant. Employees should monitor their pay to ensure proper compensation.
2. Remote Work Regulations: New laws cover expense reimbursements and wage standards for remote workers, with states like California ensuring compensation for work-related expenses.
3. Expanded Family and Medical Leave: States are increasing paid and unpaid leave options, broadening eligibility and protections. Employers must update policies, and workers should know their expanded rights.
4. Anti-Discrimination Updates: Revised laws in various states enhance protections for gender identity, pregnancy, and caregiving status. Employers need to revise policies, and employees should understand their rights.
5. Workplace Safety Rules: OSHA and states like California are updating safety standards, particularly in high-risk industries and for outdoor work. Businesses must comply to avoid penalties.
6. Employment Contracts & Non-Competes: Laws are tightening on non-compete clauses, especially for lower-wage workers. Employees should understand these changes, and employers may need to revise agreements.
7. Protections: New regulations in 2025 increase protections against unfair dismissal. Employers must follow proper protocols, while employees should seek legal advice if terminated unjustly.
Understanding 2025 employment law updates is critical for businesses to stay compliant and for employees to safeguard their rights. Employers must stay updated on these changes to avoid legal consequences, while employees should understand their rights to ensure fair treatment in the workplace.
Massachusetts employers need to inform their employees about the 2025 Paid Family and Medical Leave (PFML) contribution rates by December 2, 2024.
The 2025 rates are:
Employers must distribute Rate Sheets showing the contribution shares for both the employer and employees. These notices can be given out like other policy updates, and while no signed acknowledgment is needed, it’s good to have proof of distribution.
Additionally, an updated PFML poster with the 2025 maximum weekly benefit amount of $1,170.64 must be displayed prominently.
For new employees, revised notices must be issued within 30 days of hire, and employees should acknowledge receipt.
The updated notice should include:
Employers should review and clarify their paid time off policies, especially if they offer unlimited time off, to specify limits during PFML leave.
The Department of Family and Medical Leave (DFML) will continue audits, with fines of:
February is American Heart Month and Black History Month.
Request a new Form W-4 from any employee who claimed an exemption from income tax withholding last year and wants to claim the exemption again for 2024. If the employee doesn’t give you a new Form W-4, withhold tax as if the employee is single or married and filing separately without any allowances.
| February 1 | OSHA Form 300A must be posted in visible areas from Feb 1- April 30 |
| February 2 | Groundhog Day |
| February 7 | Wear Red Day |
| February 10 | Form 940 is due (if quarterly FUTA taxes were paid when due) |
| February 14 | Valentine’s Day |
| February 17 | President’s Day |
| February 22 | School Bus Driver Appreciation Day |
| February 28 | Forms 1094-C and 1095-C, 1099-MISC without NEC to IRC are due (if paper filing) (if filing electronically, due 3/31/25) |
| February 28 | Form 8809 Paper Filing Deadline (Request an extension of the due date to file federal tax forms, including the W-2, W-2G, 1042-S, and 1094-C.) |
Massachusetts employers, it’s time to get familiar with the Health Insurance Responsibility Disclosure (HIRD) form. This annual requirement, launched in 2018, helps MassHealth identify members who might qualify for the Premium Assistance Program by gathering information about employer-sponsored insurance (ESI) offerings. Here’s a quick breakdown to keep you compliant.
HIRD Form Purpose: Annual reporting requirement for Massachusetts employers to provide information on employer-sponsored insurance (ESI) offerings, aiding MassHealth’s Premium Assistance Program.
Who Must File: Employers with six or more employees in Massachusetts, even if health insurance isn’t offered.
Filing Period: November 15 to December 15, completed electronically via MassTaxConnect (no paper forms).
Responsibility: Employers must ensure timely filing, even if using a payroll company or PEO. Coordination with HR/benefits is necessary.
Data Collected: Employer-level health plan information only, no personal employee data.
Non-Compliance Impact: No new penalties, but important for MassHealth assistance programs and won’t affect EMAC Supplement obligations.
Action Required for Non-Offering Employers: Still required to submit, indicating no health insurance is provided.
January is Be Kind to Food Servers Month, National Blood Donor Month, and Walk Your Pet Month.
| January 1 | New Year’s Day |
| January 3 | Drinking Straw Day |
| January 5-11 | Thank Your Customers Week |
| January 13 | Rubber Duckie Day |
| January 19-25 | Hunt for Happiness Week |
| January 20 | Martin Luther King, Jr. Day |
| January 24 | Activity Professionals Day |
| January 25 | Intravenous Nurse Day |
| January 29 | Puzzle Day |
| January 31 | Form W-2 is due to be e-filed, paper-filed, and furnished to recipients.
Multiple 1099 forms are due Quarterly Forms 720 and 941 are due Annual Form 940 is due (if quarterly FUTA taxes were not paid when due) Distribute 1095-B & 1095-C Forms to employees (if applicable) |
December is Read a New Book Month.
| December 7 | National Pearl Harbor Remembrance Day |
| December 10 | Human Rights Day |
| December 13 | National Cocoa Day |
| December 21 | Winter Solstice |
| December 25-January 2 | Hanukkah |
| December 25 | Christmas |
| December 26-January 1 | Kwanzaa |
| December 29 | Review employee handbooks, updated workplace policies, distribute 2025 holiday calendar and payroll calendar |
| December 31 | Nondiscrimination testing, 401K plans, 125 Premium Only Plans (POP), and flexible spending account (FSA) nondiscrimination testing (if on calendar plan year) |
