IRS Releases ACA Pay-or-Play Penalties for 2026
On July 22, 2025, the IRS released updated penalty amounts for 2026 related to the employer shared responsibility (“pay-or-play”) rules under the Affordable Care Act (ACA). For calendar year 2026, the adjusted$2,000 penalty amount is $3,340, and the adjusted $3,000 penalty amount is $5,010. This is an increase from the penalty amounts for the 2025 […]
One Big Beautiful Bill Act – Changes for Employee Benefits
On July 4, 2025, President Donald Trump signed a major tax and spending bill, commonly referred to as the “One Big Beautiful Bill Act” (OBBB Act), into law. The OBBB Act includes changes for employee benefit plans. The OBBB Act will: Expand the availability of health savings accounts (HSAs) Permanently extend the telehealth exception for […]
Pay-or-Play Affordability Percentage Will Increase for 2026
On July 18, 2025, the IRS released Revenue Procedure 2025-25 to index the contribution percentage in 2026 for determining the affordability of an employer’s health plan under the Affordable Care Act (ACA). For plan years beginning in 2026, employer-sponsored coverage will be considered affordable under the ACA’s “pay-or-play” rules if the employee’s required contribution for […]
HHS Announces HIPAA Audit Program Will Resume
The U.S. Department of Health and Human Services (HHS) recently updated its HIPAA enforcement website to announce the start of its 2024-25 audit program. HIPAA is enforced by HHS’ Office for Civil Rights (OCR). According to OCR, the 2024-25 HIPAA audits will review 50 covered entities’ and business associates’ (collectively called regulated entities) compliance with […]