2020 Year End HR Compliance Checklist
December 16, 2020
*Check employee information:
  • Addresses
  • Social Security Numbers
  • Emergency contacts
  • Terminated employees
  • Name Spellings


Make any corrections as necessary as incorrect information could cause delays in areas such as W-2’s for tax purposes.


*Report all fringe benefit items that should be reported on the W-2. These are things like:
  • 3rd party sick pay
  • Company paid Group Term Life in excess of $50,000
  • Personal use of company vehicles.


Some of these items are FICA taxable, so if they are not reported with an actual payroll, the employer will end up paying both the employee and employer share of those taxes.


*Review and prepare any year-end tax filing documents:
  • 1099/Independent Contractor Payments – use form 1099-NEC
  • FICA and FUTA forms – Be aware of the filing deadlines
  • Any FFCRA tax credits – Employers who were impacted by COVID and utilized the FFCRA are eligible to receive a refund for qualifying wages covering sick and family leave time paid to employees directly relating to COVID-19
  • CARES Act retention credit – Pertains to any employer who took advantage of this program offered during the pandemic and wages were paid between March 20, 2020 and January 1, 2021
  • If company is an S-Corp, review the 2%+ owners (and employee family members that fall under the family attribution rule) to ensure none of them are receiving pre-tax benefit deductions as well as report any S-Corp Medical benefits paid on behalf of those people by the company


*2021 Social Security Wage base increase

The wage base for social security in 2021 is increasing to $142,800 from the 2020 level of $137,700. For those of you that have employees that earn in this level, it means a higher tax burden for both you as the employer and your employees.


*NYS Paid Sick Leave for 2021

If you have not done so, in regards to the new New York Paid Sick Leave, be sure you are in compliance with this new law. We can help you set this up for tracking in ADP if you would like. Just reach out to us.


*Consider Direct Deposit

Nobody likes to be paid late. There are instances where payroll packages either go missing or are delayed due to weather conditions where the courier cannot get the package delivered on time. This is a great time to reinforce to your employees to use direct deposit. Consider running a contest where anyone who signs up a new direct deposit gets entered in to a raffle for something like a gift card.


*Make life easier with General Ledger Integration

Did you know that ADP has built in modules that can create general ledger files from your payrolls runs, and in some cases, even feed those directly to your accounting software? Let the system do the work for you!! If interested, please call your Business Partner at (585) 750-3246, option #1, to set up a time to discuss getting this implemented for you.


*Be sure to have recorded any manual checks or voids you have done

*Go over all benefit offerings and policies to see if:
  • Changes are needed
  • Ensure all ACA requirements are still in compliance, i.e., 50 employee thresholds
  • What needs to be compiled for any open enrollment meetings
  • What needs to be established for any new or changing FSA plans
  • Information is available to provide to Payroll showing employees who took advantage of FFCRA leave for tax filing purposes


*Review your job descriptions for all your employees along with the compensations for each to ensure the employees in each position are classified correctly, i.e., Exempt, vs. Non-Exempt

*Re-visit employee time off bank(s) to ensure balances (if available) are correct and everything matches with company policy. This will allow a company to make any adjustment prior to the start of a new year.

*Re-visit employee handbook to ensure all company policies are still in line with the company mission, vision and values and adjust, as necessary.  With all the changes of late, i.e., COVID-19, NY State Paid Sick Leave to name a few, if a company has an employee handbook, it is imperative these policies are included, current and in compliance.


To download a printable copy of this check list, click here.


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February 3, 2025
Overview of the New Ruling New York employers are once again required to provide a notice in their employee handbooks about reproductive health rights following a recent ruling from the U.S. Court of Appeals for the Second Circuit. The ruling vacated a previous permanent injunction that had blocked the enforcement of the law, meaning employers must now comply with the New York Reproductive Health Bias Law (Labor Law § 203-e). Reproductive Health Bias Law Requirements The Reproductive Health Bias Law was enacted in November 2019 to ensure employees and their dependents can make reproductive health decisions without facing discrimination in the workplace. The law prohibits employers from taking retaliatory actions against employees regarding their reproductive health decisions and requires employers to keep employees' reproductive health information confidential unless there is prior written consent. Under the law, employers must include a notice in their employee handbooks informing employees of their rights and remedies under the Act. This is an essential update that must be made to comply with the law. Impact of the Second Circuit Ruling Religious organizations had challenged the law, arguing that the notice requirement violated their First Amendment rights. However, the Second Circuit disagreed, ruling that the notice requirement was lawful and similar to other workplace disclosure laws. The court noted that while the policy motivating the law may be controversial, the law itself and the obligation for employers to comply are not in question. Action Required for Employers Even though there is no specific penalty for failing to comply with the notice requirement, employers are encouraged to review and update their employee handbooks in light of the court's ruling to ensure they are compliant with the law. For Simco Clients: For clients who utilize Simco’s employee handbook services, rest assured this requirement is already included, and no additional steps are needed.
February 1, 2025
Pre-employment drug testing is a hiring practice that has sparked debate in recent years. While some industries rely on it for safety and compliance, others are rethinking its necessity—especially as marijuana laws evolve. If you're actively job searching, knowing what to expect can help you prepare, avoid surprises, and understand your rights. Who Still Requires Drug Testing? Not all industries conduct pre-employment drug testing, but for certain roles, it's still a non-negotiable requirement. Some of the most common sectors where testing remains standard include: Transportation & Public Safety – Truck drivers, pilots, transit operators, and law enforcement Healthcare & Childcare – Nurses, physicians, pharmacists, and daycare providers Government & Military Contracts – Federal employees, military personnel, and defense contractors Manufacturing & Construction – Heavy equipment operators and industrial workers handling hazardous materials However, policies vary widely even within these industries. Some companies are now loosening restrictions for non-safety-sensitive positions, recognizing that outdated drug testing policies may limit their talent pool. What Substances Are Typically Screened? Most pre-employment drug tests screen for common illicit substances, but the depth of testing can vary. Standard screenings include: Five-Panel Test – Detects marijuana, cocaine, amphetamines, opiates, and PCP Expanded Panel Tests – Can include benzodiazepines, barbiturates, synthetic opioids, and even alcohol Employers may use different types of tests, including urine, saliva, blood, or hair follicle analysis. Hair follicle testing, for example, can detect drug use from months prior—something applicants should be mindful of. The Evolving Landscape of Marijuana Testing One of the most significant changes in pre-employment drug testing involves marijuana. With over half of U.S. states legalizing marijuana in some form, companies are reevaluating their stance. Some states prohibit employers from disqualifying candidates for off-duty marijuana use. Other states still allow testing but require employers to prove impairment, not just presence. Federally regulated positions, such as those in transportation, maintain strict no-tolerance policies. This shift means that while some applicants may no longer face automatic disqualification for marijuana use, it’s still important to know an employer’s policy before assuming it won’t impact hiring decisions. What Happens If You Fail a Pre-Employment Drug Test? The consequences of failing a drug test depend on multiple factors, including company policy, industry regulations, and state laws. In regulated industries (e.g., transportation, healthcare, federal employment), a failed test almost always results in immediate disqualification. Some employers allow re-testing or a waiting period before reapplying, particularly for marijuana use in certain states. If you have a valid prescription for a tested substance (e.g., opioids or ADHD medication), you may need to provide documentation to avoid disqualification. Additionally, some companies offer assistance programs or second-chance policies, especially if an applicant is upfront about past use or addiction recovery. Do Employers Really Benefit from Drug Testing? With the workforce evolving, many companies are questioning whether traditional drug testing policies still serve their intended purpose. Some argue that testing reduces liability, improves workplace safety, and ensures reliable employees. However, others believe that outdated policies exclude qualified candidates, especially in a competitive job market. The Arguments for Drug Testing: Reduces workplace accidents in safety-sensitive roles Ensures compliance with federal and industry regulations Discourages drug use in high-responsibility positions The Arguments Against Drug Testing: May eliminate qualified candidates for non-safety-sensitive roles Does not account for impairment vs. past use (especially with marijuana) Can be costly and time-consuming for employers Companies that still require drug testing must weigh these factors and ensure their policies align with modern workforce expectations. The Future of Pre-Employment Drug Testing The debate over drug testing isn’t going away anytime soon. As laws and attitudes continue shifting, companies may move toward impairment-based testing rather than zero-tolerance screening. This means job seekers should stay informed, especially in industries where testing is likely to remain a requirement. For now, the best approach is to understand employer expectations, know your legal protections, and be prepared for potential screenings as part of the hiring process.
January 30, 2025
Workplace Posting for Form 300A Begins February 1 Employers with 11 or more employees at any point in 2024 must display the Occupational Safety and Health Administration (OSHA) Form 300A, Summary of Work-Related Injuries and Illnesses, from February 1 to April 30. Even if no recordable incidents occurred in 2024, this posting is mandatory. The form must be certified by a company executive and displayed prominently in each workplace where employee notices are typically posted. Certain businesses are exempt from OSHA’s regular recordkeeping requirements, including this posting, if they employ 10 or fewer people or if their primary business activity is considered low hazard according to OSHA's guidelines. A full list of low-hazard industries, categorized by NAICS codes, is available here . However, even exempt companies must report fatalities or incidents resulting in hospitalization, amputation, or loss of an eye. Electronic Submission of Form 300A Due by March 2 Businesses with 250 or more employees from the previous year, or those with 20-249 employees in high-risk industries, must submit their Form 300A data electronically through OSHA's Injury Tracking Application (ITA) by March 2, 2025. This requirement applies based on the number of employees at a specific location, not the entire company. Employers under State Plans are also required to submit electronically. Exemptions from this electronic submission apply to employers who: Are exempt from OSHA's regular recordkeeping rules. Had fewer than 20 employees in the past year. Had between 20 and 249 employees but aren’t in the designated high-risk industries. Additional resources, FAQs, and access to the ITA are available on OSHA’s ITA page . Submission of Forms 300 and 301 Required by March 2 Employers in high-hazard industries with 100 or more employees are required to submit data from both their Form 300 (Log of Work-Related Injuries and Illnesses) and Form 301 (Injury and Illness Incident Report) through the ITA, in addition to their Form 300A submission. Help with Coverage Determination Employers can use OSHA’s ITA Coverage Application to assess whether they need to submit injury and illness data electronically or refer to the State Plan for specific reporting requirements.

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