NECO Foundation is 501c (3) organization that provide orphaned children in Nepal (between the ages of 5 to 12) with food, shelter, clothing, medical, dental care and education in a home-like setting till the age of 18.
NECO Foundation URGENTLY needs to reconstruct the building after the earthquake disaster to continue serving these children.
Currently, children have NO place to stay. All the walls have been damaged; kitchen, office, kid’s bedroom, library hall, all had been extensively damaged.
At this point, children are homeless. They are staying under an open cowshed (Barn), This barn has no heat, electricity, drinking water, or toilets for children to use. There are many problems for their daily life. They are in urgent need of your help and your support.
NECO Foundation needs around $50,000 US dollars to rebuild and repair the current orphanage. Your donation will help these children to start their life. For more information, Please visit http://necofoundation.org

Obamacare Took $729 Bite Out of Tax Refunds – H&R Block
April 28, 2015
Source: CNN Money
The majority of H&R Block clients who received federal help to pay for their health insurance in 2014 got an unwelcome surprise when it came to their refund.
Sixty-one percent of those filers saw their refunds reduced by an average of $729 — or a third of the group’s overall average of $2,195, the consumer tax services provider said Monday.
The reason for the decline: they’d underestimated what their 2014 household income would be when they signed up for insurance on a health exchange back in 2013.
The lower your income, the higher your federal subsidy. Anyone earning up to 400% of the poverty line is eligible for a subsidy. That means any individual earning up to $45,960 (or $94,200 for a family of four).
If you received a subsidy based on an estimated income that turned out to be lower than your actual income, you must repay a portion of the subsidy.
Roughly 13% of the H&R Block-prepared returns involving health insurance subsidies saw no change in their refunds, while about 25% actually saw their refunds increase by an average of $425 because those filers had overestimated their 2014 incomes.
Filers who remained uninsured for more than three months in 2014 were subject to a penalty. The average penalty paid was $178 among its affected clients, H&R Block said.
The penalty for being uninsured in 2014 was $95 or 1% of income, whichever is greater. This year, it will be the greater of $325 or 2% of income. That means an uninsured family of four with a $60,000 income would see their penalty jump to $975 from $400 in 2014.
If you don’t have the money to pay the penalty or if you refuse to pay, the only legal way for the government to collect that money is to withhold as much of your refund as necessary.
There are, however, some exemptions to the penalty that a filer may claim. Among H&R Block clients who claimed a penalty exemption, 46% said their income fell below the tax-filing threshold.
H&R Block did not reveal how many 2014 returns it prepared that had a federal subsidy component. But the company did say it prepared 20.5 million returns overall.
The IRS, which is the final arbiter on tax statistics for the country, has not yet released a statistical analysis of the 2014 returns.

Are You Legally Compliant?

Keeping up with employment law changes is an ongoing, challenging task for all organizations. Perhaps even more challenging is making sure you are compliant throughout your company. It’s not only the Human Resources Department that has to worry about violations; what supervisors do and say are binding on the organization as well.

Organizations pay out millions of dollars each year in employee lawsuits, attorney fees, and fines for employment law violations. See news release postings by the Department of Labor, reporting fines and payout for various violations at: http://www.dol.gov/opa/media/press/opa/.

Increased Enforcement
Over the past several years, the Department of Labor, EBSA, EEOC, OSHA, IRS, OFCCP, EPA, ICE and other enforcement agencies have increased budgets, hired more auditors and are conducting more audits.

Which Laws Apply to Me?
The employment laws that apply to an organization are based on the number of employees, states where they have employees, whether or not business is done with the government and what benefit plans are offered.

Even organizations with only one employee must comply with over 14 federal laws and almost as many state laws and regulations. When companies hit 15 employees, they must comply with Title VII of the Civil Rights Act, Pregnancy Discrimination Act, American’s with Disabilities Act and related Americans with Disabilities Act Amendment Act, Genetic Information Nondiscrimination Act, and Fair Credit Reporting Act. At 20 employees, Age Discrimination in Employment Act and COBRA apply. At 50 employees, the FMLA comes into play, and at 100 employees EEO-1 reporting requirements and Worker Adjustment & Retraining Notification Act also apply.

Each state can establish their own laws and regulations covering employment practices, as long as they at least match the requirements of federal laws. You will typically find differences in state practice for such things as paid sick leave, breaks, final paychecks, new hire reporting and other employment practices.

Those who work with the government have further consideration for possible compliance with affirmative action plans, VETS 100 reporting and Davis Bacon Wages. The size of the government contract and the number of employees determines whether or not you must comply with such laws and requirements. Generally, any company with 50 or more employees and annual government contracts in excess of $50,000 will need to have an affirmative action plan in place and comply with other federal contractor laws, rules and regulations.

How to Comply?
The following practices will help you create a legally compliant organization, avoiding costly fines and penalties:
• Keep current on all federal and state employment laws that apply to your organization. Read the monthly legal update provided by HR Service, Inc. that tells you what you need to know and do, and when it’s needed. Read and follow these important updates and actions.
• Evaluate current practices to identify any violations or risks. Contact HR Service if you would like assistance with a Compliance and Practice Review.
• Eliminate risk by implementing consistent practices, procedures and guidelines that comply with the law. Make sure all decisions are job-related without any implication of being based on gender, age, national origin, skin color, sexual preference, religion or other protected categories.
• Train supervisors in employment laws and practices where they have influence such as hiring, orientation, pay, corrective action, performance management, and terminations. Also, train them how to respond to complaints, harassment, disability accommodation requests, leave requests, FMLA, and accidents.
• Maintain proper documentation to back up employment decisions such as corrective actions, performance management, hiring and firing decisions.
• Establish a complaint process, making it clear who employees are to contact with any questions, concerns or complaints. Make sure supervisors are part of this process and understand their role.
• Monitor the environment, making sure there are no risky behaviors or practices taking place. Conduct annual opinion surveys, and do exit interviews to keep a pulse and perspective from employees.
• Be respectful, fair, honest and kind in all employee interactions. Treating employees in any other fashion drives them to attorneys, enforcers and lawsuits.
• Provide required employee notices for internal posting requirements as well as required ERISA, DOL and IRS notices related to employee benefits. Provide SPDs (Summary Plan Descriptions) or SPD Wrap documents, along with other notices such as: Medicare Part D, WHCRA, NMHPA, CHIP, MHPA, Patient Protection, HIPAA, and SBC. Use the document center provided by HR Service, Inc. to create an all-in-one notice document to give to employees each year.
Knowing which laws apply to you, keeping up-to-date on changes and implementing good best practices to create a risk-free, positive, productive work environment, will prepare you for audits and lessen the chance of costly lawsuits or fines.

Anthem Blue Cross fails to justify rate increase on individual grandfathered health insurance policies Nearly 170,000 consumers hit with yet another unreasonable health insurance rate increase
SACRAMENTO, Calif. — Insurance Commissioner Dave Jones announced today that Anthem Blue Cross failed to justify the average 8.7 percent premium increase it imposed on consumers with individual grandfathered health insurance policies.
Based on an independent analysis by Department of Insurance actuaries, Commissioner Jones requested Anthem lower the rate increase, which would have resulted in approximately $33.6 million in savings for California consumers, but Anthem refused. Anthem’s most recent unjustified rate increase falls on nearly 170,000 consumers with individual grandfathered plans.
The April 1, 2015 rate increase for Anthem’s individual grandfathered policyholders imposes an average rate increase of 8.7 percent with a maximum increase of 24.9 percent on some policyholders. Over the last 24 months Anthem has raised rates on members in these grandfathered policies an average of 26.5 percent.
“Anthem Blue Cross is once again imposing an unjustified and unreasonable rate increase on its individual members,” said Insurance Commissioner Dave Jones. “Until state law changes to give the Insurance Commissioner the authority to stop excessive and unreasonable rate increase, California consumers will continue to suffer unjustified rate increases.”
The Department of Insurance finding that Anthem’s rate increase is unjustified and unreasonable is based on Anthem’s claims experience, prescription rebate amount, an excessive pricing trend, and other projections that were not justified.
The commissioner also mentioned AB 1434 (McCarty), legislation he is sponsoring that would close a loophole that allows Anthem Blue Cross and Blue Shield to regulator shop and avoid paying hundreds of millions in premium taxes to the state general fund.
Media Notes:
• Unlike other insurance lines governed by Proposition 103, such as auto and home the commissioner’s authority is limited to reviewing health insurance rate filings and making a non-binding determination. Neither state nor federal law gives the commissioner authority to stop excessive health insurance rates from being imposed on policyholders.
• Given Anthem’s enrollment estimates for the policy year, the average savings would have been $21.60 per member per month if Anthem had lowered its rates to the level the Department’s independent actuaries found justifiable.
• Definition of grandfathered policies: Grandfathered policies are defined as those group or individual health plan policies purchased before March 23, 2010 and are exempt from several requirements under the Affordable Care Act.

How Does Covered California’s Small Employer Insurance Program Compare?
Source: Sacramento Business Journal
Covered California’s small employer insurance program is growing, but a private-sector competitor is growing faster.
CaliforniaChoice has 12,070 employers in its program and 218,648 enrollees. That’s up from 11,500 employers and 150,000 members last August. By comparison, Covered California has 2,289 employers and 15,633 enrollees, up from 1,7000 employers and 11,500 members in August.
Both grew, but CalChoice boomed ahead with 45 percent growth in membership from a much larger base. Covered California’s enrollment grew 35 percent over the same period — but both are looking for bigger numbers to come.
“What the ACA did was to create a level playing field for rates that used to be 15 to 20 percent higher than market,” said Ron Goldstein, president and CEO at Choice Administrators, which runs the private-sector small employer pool known as CalChoice. Risk selection is gone and choice is better, he added. “Now, if you are an employer with eight people who want choice, you can have all that at market rates.”
Sign-ups are strong at CalChoice, where the workforce is up to 185 from 132 a year ago, Goldstein said. Strong provider networks and are key, he added.
“Do you have the right network in the right geographical area? If you do, that will drive a lot of business,” he said.
CalChoice competes with Covered California — and that’s a good thing for both programs, he said. “We want (it) to continue. Their rates are a little lower in some areas, but in others, we are neck-n’-neck.”
Covered California is not alone in online enrollment challenges. The online system at CalChoice was built more than a decade ago and is being revamped before rollout in the next few months.
Meanwhile, the state health benefit exchange is rebranding what used to be called the Small Employer Health Options Program, better known as SHOP, and brokers frustrated in the early days say they are taking a second look.
“SHOP seems to be coming into its own,” said Cerrina Jensen, a local broker who is president of the Sacramento Association of Health Underwriters. “It’s certainly not going to replace CalChoice in my portfolio, but it is certainly getting another look. I am really glad to have both of these options available.”

The IRS recently released Notice 2015-17 regarding penalties for employer payments for an individual health insurance policy for an employee.

In addition, the notice also addresses the following:
• Transition Relief for Small Employers from the Code §980D Excise Tax.
• Treatment of S corporation healthcare arrangements for 2-percent shareholder employees.
• Integration of Medicare premium reimbursement arrangement and TRICARE-related HRA with a group health plan.
• Increases in employee compensation to assist with payments of individual market coverage.
• Treatment of an employer payment plan as taxable compensation.
Read the entire notice here: IRS Notice 2015-17

U.S. Department of Labor
Wage and Hour Division
(February 2015)

In 2013, the Supreme Court in United States v. Windsor struck down section 3 of the Defense of
Marriage Act (DOMA) as unconstitutional. In a June 26, 2013, press release responding to the decision, President Obama said: “This ruling is a victory for couples who have long fought for equal treatment under the law, for children whose parents’ marriages will now be recognized, rightly, as legitimate; for families that, at long last, will get the respect and protection they deserve; and for friends and supporters who have wanted nothing more than to see their loved ones treated fairly and have worked hard to persuade their nation to change for the better.”
The President instructed the Cabinet to review all relevant federal statutes to implement the decision,
including its implications for federal benefits and programs. The Department reviewed the
application of the President’s directive to the Family and Medical Leave Act (FMLA), which entitles eligible employees of covered employers to take unpaid, job-protected leave for specified family and medical reasons. Immediately following the Windsor decision ,the Department announced what the then-current definition of spouse under the FMLA allowed, given the decision: Eligible employees could take leave under the FMLA to care for a same -sex spouse, but only if the employee resided in a state that recognizes same-sex marriage. This ensured that as many families as possible would have the opportunity to deal with serious medical and family situations without fearing the threat of job loss. In order to provide FMLA rights to all legally married same-sex couples consistent with the
Windsor decision and the President’s directive, the Department subsequently issued a Final Rule on February 25, 2015, revising the regulatory definition of spouse under the FMLA. The Final Rule amends the regulatory definition of spouse under the FMLA so that eligible employees in legal same-sex marriages will be able to take FMLA leave to care for their spouse or family member, regardless of where they live. This will ensure that the FMLA will give spouses in same-
sex marriages the same ability as all spouses to fully exercise their FMLA rights.
The Final Rule is effective on March 27, 2015.What is the Family and Medical Leave Act?
The FMLA entitles eligible employees of covered employers to take unpaid, job-protected leave for
specified family and medical reasons. A covered employer is a: private sector employer with 50 or more employees in 20 or more workweeks in the current or preceding calendar year; public agency, including a local, state, or federal government agency, regardless of the number of employees it employs; or public or private elementary or secondary school, regardless of the number of employees it employs Eligible employees may take up to 12 work weeks of FMLA leave in a 12-month period 2 for the birth of the employee’s child and for bonding with the newborn; for the placement of a child with the employee for adoption or foster care and for bonding with the newly-placed child; to care for the employee’s spouse, son, daughter, or parent with a serious health condition ; or when the employee is unable to perform the essential functions of his or her job due to the employee’s own serious health condition . The FMLA also includes certain military family leave provisions: Military Caregiver Leave : Entitles eligible employees who are the spouse, son, daughter, parent, or next of kin of a covered service member (current member or veteran of the National Guard, Reserves, or Regular Armed Forces) with a serious injury or illness incurred or aggravated in the line of duty to take up to 26 workweeks of FMLA leave during a single 12 –
month period to care for their family member. Qualifying Exigency Leave : Entitles eligible employees to take up to 12 workweeks of FMLA leave in a 12 -month period for a “qualifying exigency” related to the foreign deployment of the employee’s spouse, son, daughter, or parent.Major features of the Final Rule The Department has moved from a “state of residence” rule to a “place of celebration” rule for the definition of spouse under the FMLA regulations . The Final Rule changes the regulatory definition of spouse in 29 CFR §§ 825.102 and 825.122(b) to look to the law of the place in which the marriage was entered into, as opposed to the law of the state in which the employee resides. A place of celebration rule allows all legally married couples, whether opposite -sex or same -sex, or married under common law, to have consistent federal family leave rights regardless of where they live. The Final Rule’s definition of spouse expressly includes individuals in lawfully recognized same- sex and common law marriages and marriages that were validly entered into outside of the United States if they could have been entered into in at least one state. What impact does this definitional change have on FMLA leave usage?
This definitional change means that eligible employees, regardless of where they live, will be able to take FMLA leave to care for their lawfully married same-sex spouse with a serious health condition, take qualifying exigency leave due to their lawfully married same-sex spouse’s covered military service, or take military caregiver leave for their lawfully married same-sex spouse. This change entitles eligible employees to take FMLA leave to care for their stepchild (child of employee’s same-sex spouse) regardless of whether the in loco parentis requirement of providing day-to-day care or financial support for the child is met.11Apart from the Final Rule, the Department has consistently recognized the eligibility of individuals, whether married or not, to take leave to care for a partner’s child if they meet the in loco parentis requirement of providing day-to-day care or financial support for the child. For more information on 3This change also entitles eligible employees to take FMLA leave to care for a stepparent who is a same-sex spouse of the employee’s parent, regardless of whether the stepparent ever stood in loco parentis to the employee .The full text of the Final Rule can be found at http://www.dol.gov/whd/fmla/spouse/.
For additional information on the FMLA, please visit www.dol.gov/whd/fmla.
U.S. Department of Labor
Frances Perkins Building
200 Constitution Avenue, NW
Washington, DC 20210
1-866-4-USWAGETTY:
1-866-487-9243
Contact Us
FMLA leave on the basis of an in loco parentis relationship,
See Fact Sheet #28B at http://www.dol.gov/whd/regs/compliance/whdfs28B.htm.

AFFORDABLE CARE ACT UPDATES

START PLANNING NOW FOR 2015 ACA REPORTING REQUIREMENTS
Beginning in 2015 and due in early 2016, plan sponsors of self-insured group health plans (regardless of employee count) and ALEs (Applicable Large Employers) are required under the ACA (Affordable Care Act) Section 6055 and 6056 respectively to submit specific reports to the IRS. Click here for an overview of ACA Employer Reporting Requirements.

Is Your Company an ALE?
By ACA definition, an ALE is an employer that averaged at least 50 FTEs (full-time employees), including full-time equivalent employees, during its designated standard measurement period during the preceding year. An FTE is an employee who was employed, on average, at least 30 hours of service per week. To calculate the number of full-time equivalents, add the total number of hours worked by all part-time and seasonal employees each month and divide each monthly total by 120 (to approximate a 30 hour work week). The standard measurement period is a period between three and twelve consecutive months used to calculate FTEs and determine ALE status. Click here for more information on Determining a Standard Measure Period.

What Reporting is Required?
Any employer that sponsors a self-insured plan, regardless of employee count, must file Forms 1094-B and 1095-B to satisfy the reporting requirements under section 6055. 

In addition, ALEs must file one Form 1094-C (transmittal) as well as a Form 1095-C (employee statement) for each full-time employee. 
•Form 1094-B and Form 1094-C will be used to transmit the data from the individual 1095-B and 1095-Cs (as applicable) to the IRS. These forms require employers to report full-time and part-time headcounts month by month.
•Form 1095-B will be filed with the IRS and provided to taxpayers by insurers and self-insured health plans. Self-insured plans are required to provide details on covered individuals, including enrolled dependents, such as name, social security number and months of coverage.
•Form 1095-C will be provided by large employers to their employees. This form verifies compliance with the employer “shared responsibility” mandate and will be used to establish whether employees might be eligible for premium tax credits if the insurance provided is not deemed to be affordable and adequate by the ACA’s standards. For employers that provide coverage through a fully-insured plan, the section of Form 1095-C that requires enrollee details will be left blank.
Alternative Reporting Options
IRS regulations contain two alternative methods of reporting under section 6056 that were developed to minimize the cost and administrative tasks for employers. The alternative reporting methods, in certain situations, may permit employers to provide less detailed information than under the general method for reporting. These simplified alternative reporting methods, and the conditions for using them, are described in detail in Subsections A through D of the preamble to the section 6056 regulations . ALEs with fully-insured plans should inquire with their brokers about the possibility of using a simplified employee statement instead of Form 1095-C.

Deadlines and Additional Resources
Forms 1095-C are due to employees by January 31, 2016, and Form 1094-C and Form 1095-C are due to the IRS on or before February 28 or by March 31, 2016 if filed electronically.  

For more information about reporting requirements, follow these links to the IRS Section 6056 Q&As and Section 6055 Q&As . Download Instructions for Forms 1094-C and 1095-C
Download the forms here: Form 1094-C and Form 1095-C .

IRS ISSUES FACT SHEET ABOUT UPCOMING CHANGES TO ACA TAX CREDITS
The IRS has issued a fact sheet that lists changes regarding the Small Business Health Care Tax Credit for tax years beginning in 2014 or later, along with a list of return preparer best practices.

To be eligible to claim the credit, small employers are generally required to purchase a QHP (qualified health plan) from a SHOP (Small Business Health Options Program) Marketplace. There is an exception for 2014, in which small employers in certain states may purchase a SHOP QHP directly from an insurance agent or broker.

Changes to the Small Business Health Care Tax Credit are as follows:
•35-50 percent credit percentage increases of employer-paid premiums. For tax-exempt employers, this is 25-35 percent.
•Beginning in tax year 2014, small employers may claim the credit for only two consecutive taxable years.
•The average wage phase-out of $25,000 to $50,000 is adjusted for inflation beginning in 2014, and the beginning and ending phase-out amounts are $25,400 and $50,800, respectively, for 2014.
The IRS fact sheet states that small employers may continue to be eligible to claim the tax credit for tax years beginning in 2010-2013. It goes on to recommend that, if an employer was eligible for the credit in prior years but failed to claim it, an amendment to prior years’ returns should be filed.

For more details, read the Fact Sheet .

IRS ISSUES LIMITED TRANSITION RELIEF FROM ACA PENALTIES
The IRS recently released Notice 2015-17 regarding penalties for employer payments for an individual health insurance policy for an employee.

In addition, the notice also addresses the following:
•Transition Relief for Small Employers from the Code §980D Excise Tax.
•Treatment of S corporation healthcare arrangements for 2-percent shareholder employees.
•Integration of Medicare premium reimbursement arrangement and TRICARE-related HRA with a group health plan.
•Increases in employee compensation to assist with payments of individual market coverage.
•Treatment of an employer payment plan as taxable compensation.
Read the entire notice here: IRS Notice 2015-17

FMLA entitles eligible employees of covered employers to take unpaid, job-protected leave for specified family and medical reasons. Group health insurance coverage continues under the same terms and conditions as if the employee had not taken leave. Eligible employees are entitled to 12 weeks of leave in a 12 month period for:
1. The birth of a child and to care for the newborn child within one year of birth.
2.The placement with the employee of a child for adoption or foster care and to care for the newly placed child within one year of placement.
3.To care for the employee’s spouse, child or parent who has a serious health condition.
4.A serious health condition that makes the employee unable to perform the essential functions of his or her job.
5.A qualifying exigency arising out of the fact that the employee’s spouse, son, daughter, or parent is a covered military member on “covered active duty.”
Only eligible employees are entitled to take FMLA leave. An eligible employee is one who:
1.Works for a covered employer
2.Has worked for the employer for at least 12 months
3.Has at least 1,250 hours of service for the employer during the 12 month period immediately preceding the leave
4.Works at a location where the employer has at least 50 employees within 75 miles
About 62% of workers qualify to take leave under FMLA.
Who is a Covered Employer?
The FMLA only applies to employers who meet certain criteria. A covered employer is a:
1.Private sector employer with 50 or more employees in 20 or more work weeks in the current or proceeding calendar year.
2.Public agency including a local, state or federal government agency, regardless of the number of employees it employs.
3.Public or private elementary or secondary school, regardless of the number of employees it employs.
If you are qualified as a covered employer, it is important that you have knowledgeable staff or associates working to make sure you follow FMLA rules and regulations.

How IAA can Help
IAA understands the burden and costs associated with trying to handle FMLA administration in-house.Hiring IAA can help:
•Employers are kept informed and updated on FMLA regulations.
•FMLA administration is centralized. For companies that have more than one location, this is especially important.
•FMLA compliance is ensured, thereby reducing the possibility of associated liability and violations with federal law.
•HR professionals are relieved from the FMLA burden and are now able to focus on other important business functions.
•IAA can help keep accurate records. IAA has programs that provide secure tracking of all reported leaves and with the ability to generate real-time reports, gives the employer the tools they need to proactively address absence-related productivity issues.
•IAA works with employers to ensure employee abuse of FMLA is reduced. If an issue is spotted, IAA will notify the employer.
IAA is here to help! If you are interested in learning more about how IAA can work with you on your FMLA administration, please reach out. Remember, with IAA one call does it all.

Employment laws change frequently, as do the requirements for employers to stay in compliance. Among the most commonly misunderstood requirements are those regarding employer posters. State and federal regulations require employers to display mandatory labor law notices. Requirements vary widely based on the location and size of your business, the type of business/industry, whether you have government contracts or sub-contracts, etc.

We have all received one of those scary-looking letters from one of the many poster providers who make it sound like the world will end if you don’t purchase their federal and state posters and ongoing updates. In this article, we will show you how to easily obtain these posters on your own. We also notify you in our legal updates of any poster requirement changes, making it unnecessary to purchase the ongoing updates that come with poster service subscriptions.

The first step in creating your posters is to clearly understand what applies to your organization, based on the factors discussed above.

FEDERAL POSTING REQUIREMENTS
The most common postings required by federal guidelines include:
• FLSA Federal Minimum Wage
• Employee Polygraph Protection
• OSHA
• Uniformed Services Employment and Reemployment Rights Act
• EEO
Additional posters include those addressing:
• FMLA for companies with over 50 employees;
• The Davis-Bacon Act , Displaced Employee Rights on Successor Contracts , Notification of Employee Rights Under Federal Labor Laws andThe Service Contract Act (SCA) for specific federal contractors; 
• Employee Rights for Workers with Disabilities/Special Minimum Wage Poster ;
• Migrant and Seasonal Agricultural Worker Protection Act for agricultural employers. 
• E-Verify Participation Poster and Right to Work Poster for all E-verify employer users.
The U.S. Department of Labor’s free FirstStep Poster Advisor provides a series of questions to help employers determine what federal posters are required and provides free downloadable links for each required poster.

The Poster Advisor questionnaire includes the following:
1. Choose from a list of categories to describe the nature of your business.
2. Select from a range the maximum number of employees your business will employ in the calendar year.
3. Have you hired or do you plan to hire a person with a disability certified by DOL?
4. Do you employ or seek to employ foreign workers?
5. Has your business or organization made a payment to, or entered into a financial arrangement with, a labor organization or a labor organization officer, employee, or other representative?
6. Does your business or organization have an arrangement with and/or make payments to a labor relations consultant or other person to undertake activities that, directly or indirectly, will persuade employees to exercise, or not exercise, their rights to organize and bargain collectively, or obtain information about the activities of employees or a union in connection with a labor dispute with this employer (except information solely for administrative, arbitral, or court proceedings)?
7. Does your business or organization currently maintain or plan to maintain a health benefits plan for employees?
8. Does any establishment in your business or organization have any federal or federally- assisted contracts or subcontracts?
Based on the answers you provide, the site will generate the list of posters required for your organization and free links to download them.

STATE POSTING REQUIREMENTS
In addition to federal posting requirements, each state requires certain postings per state-specific regulations. Some cities and counties also have additional posting requirements.

Select the state(s) where you have employees to download posting requirements and downloadable links.

Alabama
Alaska
Arizona
Arkansas
California
San Francisco HCSO
San Fran. Mín. Wage
San Fran. Fair Chance
San Jose Min. Wage
Colorado
Connecticut
CT Paid Sick Leave
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Montgomery County
Prince George’s County
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
Newark Paid Sick Leave
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

LANGUAGE REQUIREMENTS
If your business is located in one or more of the following states, you are required to post labor law posters in both English and Spanish: AZ, CA, FL, GA, NM, NC, NY, and TX. Outside of these states, it is not mandatory to display bilingual posters. However it is highly recommended if you have non-English-speaking employees.

EXCEPTIONS
Although it is recommended by federal and state agencies, the following types of businesses do not need to post labor law posters:
• Sole Proprietor without employees
• Businesses with only contract employees
• Businesses with an all-volunteer work force
• Family-owned business where all employees are related
POSTING VISIBILITY
Once you determine which posters are required, you also must ensure the location of the postings meet compliance requirements as well. Labor law posters

must be displayed in a conspicuous location where employees can access them during the normal course of the workday , such as a break room, employee bulletin board, locker area, or business entrance or exit. If you have multiple locations, each workplace should display its own posters.

Each poster has a posting requirement specific to the size and location of the posting. As a general rule, most must be at least 8 x 11 inches in size.

NOTE: E-Verify posters, which are for the benefit of individuals applying for employment, are required to be in an area such as a public entrance where applicants are likely to see them.

HOW OFTEN TO UPDATE?
Posters only need to be replaced when posting requirements are updated by federal or state agencies. There have been n o federal posting requirement changes since 2013. The most recent was the FMLA notice change in February 2013.

The following states have posting requirements that have taken or will take effect in 2015: AK, AZ, AR, CA, CO, CT, FL, IL, MA, MO, MT, NE, NH, NJ, NC, OR, RI, SD, TN, VT, WA, and WV.

The following states have not had update requirements since 2013 or prior: AL, GA, ID, IA, MS, ND, UT, VA, and WY.

PENALTIES FOR NON-COMPLIANCE
Posters remind supervisors of their obligations to uphold employment laws and protect workers from injury, discrimination, harassment, and other important protected rights. Fines and penalties for non-compliance are imposed by various agencies, and these fines vary.

In April 2014, the U.S. Equal Employment Opportunity Commission nearly doubled the fines it can levy against employers who do not adhere to its posting requirements. Employers now face a fine of $210 per posting violation for EEO posters. Civil penalties of $100 per offense can be imposed for failure to post the federal FMLA poster and fines up to $7,000 may be imposed for failing to post the federal OSHA Poster. The Secretary of Labor can bring court actions and assess civil penalties for failing to post the Federal Employee Polygraph Protection Act notice.

POSTER RESOURCES
In addition to the state and federal website resources provided which offer free downloadable versions of all required posters, all-in-one federal and state posters are also available for purchase from many online retailers. Providers can be found via a web search for “all-in-one labor law posters.” Note that many of these providers charge a subscription fee for on-going compliance – a service already provided with the service you receive from HR Service, Inc.

By Rhonda Hollier, HR Coach, HR Service, Inc.

Sources: U.S. Department of Labor Office of Small and Disadvantaged Business Utilization and respective state compliance agencies for each state.