Legislation

Advocacy is critical to supporting and advancing SHRM’s programs and visibility.
- SHRM Advocacy Team.

 

Paid Family Leave Taxation Guidance 


On August 25, 2017 the New York State Department of Taxation and Finance (DFS) released guidance regarding taxation of PFL benefits and premium in Notice N-17-12.
 

 

Key points:

 - Benefits paid to employees will be taxable non-wage income that must be included in federal gross income
 - T
axes will not automatically be withheld from benefits

 - Employees can request voluntary tax withholding
 - Benefits should be reported by the State Insurance Fund on Form 1099-G and by all other payers on Form 1099- MISC

 

 

Premiums:
 - The premiums will be post-tax, i.e., deducted from an employee’s after-tax wages
 - Employers should report employee contributions on Form W-2 (Box 14: State disability insurance taxes withheld)

 

  

Paid Family Leave Final Regulations 


Starting in January 2018, Paid Family Leave (PFL) becomes a mandatory benefit in New York, providing paid time off to employees to bond with a new child, to care for a family member with a serious health condition, or help family pressures when someone is called to active military service.


Paid Family Leave coverage is funded by employee payroll contributions. The maximum rate employees will contribute is .126% of their average weekly wages. (Capped at New York State’s current average weekly wage of $1,305.92*). Total PFL deduction cannot exceed $85.56 in 2018.  


Employees are eligible for PFL if they work 20 or more hours per week for 26 weeks. If an employees work less than 20 hours per week they are eligible after working 175 days.


In 2018, employees will receive up to 50 percent of their average weekly wage (up to 50 percent of the statewide average weekly wage) for up to 8 weeks. PFL is designated to phase in over four years, starting January 1, 2018. (See chart below)

  

Employees are guaranteed
 - Wage replacement for 8 weeks in 2018
 - Job protection upon return from Paid Family Leave; and
 - Continuation of health insurance while out on Paid Family Leave. 

 


Leave can only be taken to care of a spouse, domestic partner, child, parent, grandparent, and a grandchild. PFL cannot be used for one’s own disability.

 

Employers must ensure that their employees are aware of the Paid Family Leave program and that their policies comply with the law. Specifically, employers should:

 - Include Paid Family Leave information in their employee handbook, or similar employee materials; and 
 - By January 1, 2018, display a poster regarding Paid Family Leave coverage in their place of business, similar to the poster required for Workers’ Compensation or Disability Benefits coverage. The employers’ insurance carrier will supply this poster.

Click Here to Download the Final Regulations of Paid Family Leave

 

 

New EEO-1 Pay, Hours Worked Reporting Requirements Suspended Indefinitely:

 

Aug. 30, 2017 — Washington, D.C. — Private-sector employers with 100 or more employees have been given a reprieve from disclosing pay and hours worked data on a new EEO-1 form due March 31, 2018.


The Office of Management and Budget's (OMB) Office of Information and Regulatory Affairs (OIRA) announced it had indefinitely suspended the Equal Employment Opportunity Commission's new compensation and hours worked reporting requirements. Employers should plan to comply with the previous version of the EEO-1 form that collects data on race, ethnicity and gender by occupational category by the March 31 deadline.

 

After much debate, the Legislature adopted a new minimum wage for New York State that includes different scheduled increases for different parts of the state. Click Here To View Schedule

 

 

2017 SOCIAL SECURITY CHANGES  

https://www.ssa.gov/news/press/factsheets/colafacts2017.pdf 

   

401 (K) deferral Elections in 2017
Deferral limits for 401(k) plans
$18,000
$6,000 Catch Up Contributions
Catch-up contributions for those age 50 and over

 

  

IRS HSA Contribution limits for 2017:

HSA contribution limit(employer + employee)

Self-only: $3,400

Family: $6,750

HSA catch-up contributions(age 55 or older)*

$1,000

HDHP minimum deductibles

Self-only: $1,300

Family: $2,600

HDHP maximum out-of-pocket amounts (deductibles, co-payments and other amounts, but not premiums)

Self-only: $6,550

Family: $13,100

* Catch-up contributions can be made any time during the year in which the HSA participant turns 55.

** Unlike other limits, the HSA catch-up contribution amount is not indexed; any increase would require statutory change.

 

 

 

Legislative Connections:

Get to know your representatives so that they may call on you for assistance when an issue or problem regarding the workplace occurs. Let your representative know you can be a resource for them.

New York State:

www.ny.gov                   

Look Up Your Voter Registration – Find Out Who Your Representative Is!   

The Legislative box is on the right side…it lists NYS Senate, NYS Assembly –these are your NYS Representatives. It also lists NY State Congressional Delegation, these are your Federal Representatives.  You can click on your Representative’s name to get their contact information. You can also send emails through this site.

Legislative updates for NYS laws can be found on the NYS Business Council’s website www.bcnys.org under Government Affairs…Government Affairs Albany Update

Suffolk County:  

www.co.suffolk.ny.us

Click on Elected Officials on the left side.  Then look for Legislature….click the Legislature icon…then Offices…Legislator’s Offices. Again it will give you names/pictures and direct links to your Legislators.

Nassau County:  

www.nassaucountyny.gov

Click on Legislature…all are listed as pictures/names/districts…click on your Representative for contact information.

Please Note: If you call or write a letter/email to an elected official regarding an issue that SHRM supports you can earn .25 credits towards recertification. You need to keep a copy of the letter/email or document your phone conversation (Date/Time/Who).

For further information contact:

SHRM-LI Legislative Chair 
Samantha Halfen, PHR, SHRM-CP       
LegislativeChair@SHRMLI.org