Note: This calendar is designed to help our clients review the key human resources-related reporting and notice requirements that may apply to their organizations.  Please note that this list is for general reference purposes only and is not all-inclusive. Many of the compliance requirements are complex ERISA or other statutory legal filings and responsibilities may vary depending on your company’s plans.  We encourage you to consult with your insurance brokers, plan administrators and/or your ERISA and tax advisors for further guidance.  First Quarter
  •  Verify minimum wage requirements for facility locations
  • Set up all internal systems to reflect 2016 limits and reporting requirements
  • Post new compliance posters, update required pamphlets and wage orders (if necessary)
  • Record retention: Maintain necessary records and purge outdated records
  • Payroll taxes and reporting for 2015 – distribute W-2s and 1099s (January)
  • ACA reporting for 2015 – distribute 1095-C forms (January)
  • Review employee handbooks for compliance
  • OSHA Form 300A (all employers): Maintain calendar year record of all reportable injuries and illnesses incurred during the year
    • Use information to prepare OSHA 300A
    • Post in a conspicuous location e., lunchroom
    • Ensure employee’s confidential information is maintained
    • DEADLINE: post February 1st – April 30th each year
  • Review budgets and staffing plans for the year
  • Work with benefits broker to ensure that all filing deadlines for benefits plans and health care reform elements are met (such as quarterly disclosure notices for 401(k) plans, etc)
Second Quarter
  •  Remove prior year OSHA 300 log from bulletin board (by April 30th)
  • Review succession and performance plans
  • Review training budgets and training calendar
Third Quarter
  •  Form 5500: The instructions for Form 5500 provides details which plans are required to file Form 5500 and how to complete it
    • The Department of Labor has also published a Troubleshooter’s Guide to Filing the ERISA Annual Report (Form 5500)
    • DEADLINE: file annually by the last day of the 7th month following the end of the plan year (July 31st for calendar year plans)
  • Summary Annual Report due to participants 9 months after the close of the Plan Year or 2 months after the due date for Form 5500
  • VETS-100 form (Federal Contractors only)
    • If your company is part of the VETS-100 database, you will have a VETS100 Report identification number on file
    • You will receive a Notice of Filing Obligation prior to the September deadline with current reporting information
    • If you do not receive this notice, or are a new Federal contractor, you may download this from their website at http://vets.dol.go v/vets100
    • DEADLINE: September 30th
  • Equal Employment Opportunity Report (EEO-1): Employers with 100 or more employees or federal contractors with 50 or more employees
    • DEADLINE September 30th for the current year
Fourth Quarter
  • Prior to October 15: Medicare Part D reporting due and required creditable coverage disclosure notices to Medicare-eligible participants if the employer provides prescription drug coverage Prepare listing of company- observed holidays
  • Review time off rules and accruals
  • Review changes to employment policies
  • Audit personnel files and records
  • Prepare ACA 1095-C reporting forms for the current tax year
  • Prepare ACA 1094-C Transmittal form for the current tax year
Other Human Resources Tasks:
  •  Offer benefits to employees when eligible, including distributing Summary Plan Descriptions (within 90 days of initial coverage)
  • Complete performance reviews for all employees within company’s time frames and processes
  • Audit I-9 expirations and follow up as appropriate
  • Provide required training as needed:
    • OSHA Required safety training (annually)
    • AB1825 Sexual Harassment Prevention Training to include Anti-Bullying training (bi-annually since the law went into effect in 2007, essentially every odd year ex: 2007, 2009, 2011, 2013, 2015, 2017 etc…)
  • Review of Company policies done annually is recommended but not required.
    • Code of Conduct
    • Discrimination
    • Attendance
    • Discipline
    • Workplace Violence
    • Meal and Rest Periods
 We hope this information is valuable to you. If you have any questions, please do not hesitate to contact Holman HR.