Regulations

Keep up on human resources regulations with the resources provided by BASIC below.

COBRA

• COBRA – Continuation of Health Coverage
• FAQs About COBRA Continuation Health Coverage
• DOL COBRA Model General Notice
• DOL COBRA Model Election Notice
• DOL ER COBRA Guide
• An Employee’s Guide to Health Benefits Under COBRA

FMLA (Family Medical Leave Act)

• American Rescue Plan Act (ARPA) – Public Law 117-2
• Family & Medical Leave Benefits
• DOL Employer’s Guide to the Family and Medical Leave Act
• DOL Employee Guide to FMLA 

FSA (Flexible Spending Account)

• 2024 Employee Contribution and Benefit Limits
• Q&A on Over-the-Counter Medicines and Drugs
• Cafeteria Plan Rules Summary, see IRS Publication 15-B (pdf)
• IRS Publication 502 for Medical Expenses
• IRS Publication 503 for Dependent and Child Care Expenses
• Understanding IIAS
• IIAS Merchant List
• 90% Merchant List
• Health Care Reform Compliance – What you need to know for FSAs and HRAs?

HRA (Health Reimbursement Arrangements)

• QSEHRA – 2024 maximum contributions: $6,150 for individuals and $12,450 for families
• Explanation of the Individual Coverage Health Reimbursement Arrangement (ICHRA)
• ICHRA and EBHRA Final Ruling and FAQ  – EBRHA 2023/2024 maximum contribution is $2,100. ICHRA has no contribution limit.
• IRS Details on HRA (PDF)
• IRS HRA Tax Map
• Regulation Publication 502

HSA (Health Savings Account)

• 2023/2024 HSA high deductible healthcare plan minimums and contribution maximums
• IRS Details on HSA (PDF)
• BASIC’s Guide to HSAs
• Form 8889 (PDF)
• IRS Publication 969 for Health Savings Account and Other Plans
• US Treasury

Commuter

• 2024 monthly maximum for Parking: $315 ($300 in 2023)
• 2024 monthly maximum for Transit: $315 ($300 in 2023)
• IRS Employer’s Tax Guide Fringe Benefits
• Mandatory Commuter Benefit Ordinances
• As of 1/1/2016 transit fare can only be paid using the debit card cards (manual claim reimbursement via check or direct deposit is no longer allowed) and the debit card is restricted to only work for certain transit authorities at locations where only transit fare is sold.

Tuition Reimbursement

• IRS Employer’s Tax Guide Fringe Benefits
• A maximum of $5,250 of education assistance can be a tax-free benefit for employees under an employer educational assistance program.

HIPAA

• HHS on Privacy
• General Info from CMS

FLSA (Fair Labor Standard Act)

• Department of Labor