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Minimum Salary Requirements for Overtime Exemption in 2026

Tuesday, December 2, 2025
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Comprehensive Service

The federal Fair Labor Standards Act (FLSA) requires that employers pay non-exempt employees overtime for all hours worked in excess of 40 hours in a wrkweek. Some states require overtime in additional circumstances. However, there are federal and state exemptions from these requirements for employees who meet certain salary and duties tests. Here are some key points to know for both federal and state exemptions from overtime for 2026.

California to Require Employers to Provide New Annual Notice

Tuesday, December 2, 2025
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Comprehensive Service

California has enacted legislation that will require employers to provide a new stand-alone written notice annually to each employee and to each new employee at the time of hire, informing them of their rights under state and federal law.

California to Expand Paid Family Leave Program

Tuesday, December 2, 2025
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Comprehensive Service
California has enacted legislation that will entitle employees to take paid family leave to care for a “designated person" with a serious health condition. 

Treasury, IRS Provide Penalty Relief for Tax Year 2025 for Information Reporting on Tips and Overtime Under the One Big Beautiful Bill Act

Tuesday, December 2, 2025
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Comprehensive Service
The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued Notice 2025-62 (the Notice) on November 5, 2025. The Notice offers transition-year penalty relief to employers, payroll services providers, and third-party settlement organizations (TPSOs) for tax year 2025 regarding new information reporting requirements under H.R. 1, “The One Big Beautiful Bill Act” (the Act), which was signed into law on July 4, 2025.

Additional guidance with respect to individual taxpayers, tipped occupations (including possible updates to the list of Treasury tipped occupation codes) and the exclusion for specified service trade or business will be released by the Internal Revenue Service (IRS) in the future.

Review the details here.


Review Pay Frequency Laws in States Where You Have Employees Working

Tuesday, December 2, 2025
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Comprehensive Service

Pension Plan Limitations for 2026 Provided by IRS

Tuesday, December 2, 2025
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Comprehensive Service
Pension Plan Limitations for 2026 have been released by the IRS.  The 401(k)-contribution limit is increased to $24,500. Any individual making $150,000 or more in FICA wages in 2025 must make catch-up contributions in 2026 on a post-tax basis (Roth).
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