If you’re in HR, you’re no stranger to compliance management, forms, and deadlines—though keeping them all in order may be a different story. We want to be sure you’re equipped with the right information to keep everything on track year after year, from ACA to FLSA.
That’s why we put together the HR compliance calendar every year, to bring you an important list of dates and deadlines you need to know to help keep compliance on track for your workplace.
In this compliance calendar, you will find the key topics to keep your Company up-to-date and ready to take on the year like a pro including employee awareness and required or recommended training.
You may access answers to these questions, guidelines, and examples in our comprehensive Forms Library, which is available complimentary to our clients 24/7, with the exception of Guardian HR Hotline Clients. Please log in to your client portal at www.guardian-hr.com and click “Forms Library” from the left sidebar menu. Guardian Hotline clients may feel free to reach out through our hotline service for assistance with these policies and topics.
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.
Certain documents or forms provided by the IRS, or other sources were issued as drafts, or for the effective date at the time of publication. For the most current information, please check with a tax professional, benefit professional, and/or the correlating websites. (i.e. irs.gov/LatestForms, etc.)”
KEY: * While Guardian HR is your specialist for HR and employment law related matters, tax-specific topics/requirements should always be verified and discussed with a tax professional and benefit-specific topics/requirements should always be verified and discussed with a benefits professional.
Important Dates and Deadlines for this Month
- End of Q2, calendar year. *
Topics to Discuss and/or Review
1) Review Employee hours and wages. For clients with access to the Forms Library, references to this section can be found in the folder, “Compensation and Payroll.”
- Check to see if Company is complying with federal, state, and/or local laws for minimum wage requirements.
- Make sure working time is being documented and discuss with employees if any discrepancies exist. (Check time waiting, on-call, standby time, comp time, traveling on the job, etc.)
- Review any time rounding policies (if applicable)
- Ensure employees’ schedules, hours, workweeks and shifts are clearly defined.
- Ensure FLSA and State compliance for employment of minors. (State laws vary).
- Review employees’ commissions pay (if applicable).
- Check for tip compensation and reporting requirements.
- Check if any changes in commission or wages are necessary in light of COVID-19 (For clients with access to the Forms Library, references to this section can be found in the folder, “CORONAVIRUS” and the Documents, “Coronavirus (COVID-19) Pandemic Change in Sales Commission Structure Letter” or Coronavirus (COVID-19) Pandemic Wage-Reduction Letter” “Hazard Pay and Incentives” “Hazard Pay Policy”).
2) Prepare a Payroll Disaster Recovery Plan Checklist. For clients with access to the Forms Library, references to this section can be found in the folder, “CORONAVIRUS.”
- Create and Evaluate Tasks
- Create a task list outlining all payroll tasks that need to be completed in order to produce a normal (non-disaster) payroll.
- Evaluate each task to determine which ones are critical and must be performed despite the disaster and which can be postponed until normalcy returns.
- Decide and Test Alternative Ways to Perform Critical Tasks
- Determine alternate methods for performing each critical task with limited resources.
- Perform each critical task using the alternate method to determine real-world viability, including costs and staffing needs.
- Rectify any gaps found when testing alternate methods for performing critical tasks.
- Establish a Disaster Recovery Site.
- Establish a budget for all expenditures and resources needed to process payroll during a disaster, including travel and off-site location costs.
- Locate a disaster recovery site for performing payroll functions when they cannot be completed at the normal location, based on needs and established budget.
- Set up and fully equip the disaster recovery site based on needs and budget.
- Establish a telecommuting plan for times when employees cannot work at the normal location or get to the disaster recovery site.
- Prepare necessary equipment and supplies to enable employees to process payroll from home.
- Designate and Equip Key Emergency Workers and Backups
- Determine staffing needs to handle each critical task during the disaster, including key personnel and backup teams in the normal payroll office and at the disaster recovery site or other location.
- Create a contact list of both key personnel and backup teams, including each employee’s: Cell phone number; Home phone number; Email address; and Emergency contact’s name and phone number.
- Train the key personnel and backup teams to perform critical tasks using alternate methods and at alternate locations.
- Maintain the Disaster Plan
- Set up a maintenance log to ensure that both the disaster recovery site and the normal payroll office are kept up to date, including backing up files on a regular basis.
3) Review IRS tax credits in light of COVID-19*
- Review how to get the Employer Retention Credit* (see: https://www.irs.gov/coronavirus/employee-retention-credit and https://www.irs.gov/newsroom/new-employee-retention-credit-helps-employers-keep-employees-on-payroll)
- Review how to get reimbursed for providing FFCRA leave* (see: https://www.irs.gov/newsroom/treasury-irs-and-labor-announce-plan-to-implement-coronavirus-related-paid-leave-for-workers-and-tax-credits-for-small-and-midsize-businesses-to-swiftly-recover-the-cost-of-providing-coronavirus, https://www.irs.gov/newsroom/covid-19-related-tax-credits-how-to-substantiate-eligibility-and-periods-of-time-for-which-credits-are-available-faqs#substantiate_eligibility, and https://www.irs.gov/newsroom/covid-19-related-tax-credits-how-to-claim-the-credits-faqs)*
4) Review wage over-payment procedure (State laws vary). For clients with access to the Forms Library, references to this section can be found in the folder, “Compensation and Payroll.”
- Ensure that overpayment recoup does not bring employee’s paychecks below minimum wage.
- Check State law for types of overpayments have restrictions (i.e. mathematical or clerical errors).
- Check State law for notice requirements for overpayment recouping. Does the State require authorization before recouping overpayment amounts? Is there a specific amount of time the Company can make the deduction based off an error (i.e. 90-days)?
- Edit Payroll Overpayment Acknowledgement form or Payroll Overpayment Acknowledgement – Repayment Installments, if necessary.
5) Review employees’ classifications. For clients with access to the Forms Library, references to this section can be found in the folder, “Exempt vs. Non-Exempt.”
- Ensure employees are correctly designated as exempt or nonexempt under FLSA.
- Ensure compliance for full-time and part-time determination under the standards of the ACA, (full-time is an average of 30 hours in a workweek).
- Determine what types of employees the company has. (i.e. if any temporary, seasonal, on-call, etc.).
- Make sure Independent contractors’ (ICs) are appropriately classified. Certain states, like California, have different rules, please check for your state. For clients with access to the Forms Library, references to this section can be found in the folder, “Exempt vs. Non-Exempt.”
6) Review Overtime compensation. (State laws vary). For clients with access to the Forms Library, references to this section can be found in the folders, “Compensation and Payroll” and “Overtime.”
- Ensure non-exempt employees are being compensated according to applicable federal, state, and local laws.
- Determine if any wage orders apply to overtime pay or if the Company has established an alternative workweek.
- Review any applicable industry-specific Wage Orders for the Company’s compliance.
7) Review Meal and Rest period policies. For clients with access to the Forms Library, references to this section can be found in the folder, “Breaks.”
- Check any state regulations.
- Ensure employees are receiving the appropriate rest and meal periods.
- Review the Company’s policies, (i.e. are meal and rest periods paid, can employees leave the premises during meal and rest periods?)
- Check State law for any required Lactation Accommodations.
8) Review any other types of pay for compliance. For clients with access to the Forms Library, references to this section can be found in the folders, “Compensation and Payroll”, “Termination” , and “Vacation, PTO, Holidays.”
- Does split-shift premium apply?
- Does call-back or reporting pay apply? (State laws vary).
- Do employees receive Holiday Pay?
- What are the state’s regulations for payment upon Termination? (State laws vary).
- Does this include Vacation pay?
- Does the Company payout Vacation/PTO at year-end?
- Does the Company have a “use it or lose it” policy? (State laws vary).
- Review Paid leave policies, including paid sick or paid FMLA leaves (i.e. Paid leaves under FFCRA, check State and local laws).
9) Review the Company’s procedures for deductions and garnishment of wages. For clients with access to the Forms Library, references to this section can be found in the folders, “Compensation and Payroll.”
- Check voluntary deductions and make sure authorizations are received and stored from employees.
- Check Federal, State, and local laws for types of authorized deductions.
- Ensure the appropriate payroll withholdings are performed and forwarded.
- Ensure accuracy for exempt employee deductions.