The State of New York requires employers to provide disability benefits in the form of temporary weekly cash benefits to partly replace wages lost due to off-the-job injuries or illnesses. Disability benefits are also paid to an unemployed worker to replace unemployment insurance benefits lost because of illness or injury. Employers can obtain coverage for disability benefits from a state-authorized insurance carrier, or, for authorized large employers, may self-insure.
An employer of at least one person on each of 30 days in any calendar year becomes a “covered” employer under the law 4 weeks after the 30th day of such employment, with exceptions for certain non-profit religious, charitable, and educational institutions. Click here for more information.
An employer is allowed, but not required, to collect contributions from its employees to offset the cost of providing benefits. In addition, an employer must supply a worker who has been disabled more than 7 days with a Statement of Rights under the Disability Benefits Law within 5 days of learning that the worker is disabled.
For additional information on the New York State disability benefits law, please click here.
Please Note: The state laws summaries featured on this site are for general informational purposes only. In addition to state law, certain municipalities may enact legislation that imposes different requirements. State and local laws change frequently and, as such, we cannot guarantee the accuracy or completeness of the information featured in the State Laws section. For more detailed information regarding state or local laws, please contact your state labor department or the appropriate local government agency.
Illinois has amended the state’s Child Bereavement Act and renamed it the Family Bereavement Leave Act. The amendments provide additional reasons for bereavement leave, including for the deaths of employees’ family members and for failed pregnancies, fertility treatments and adoptions. The changes take effect Jan. 1, 2023.
Illinois Child Bereavement Leave
Illinois allows certain employees to take child bereavement leave. Information about the Illinois Child Bereavement Act is presented in the chart below.
NOTE: Effective Jan. 1, 2023, the Child Bereavement Act is renamed the Family Bereavement Act, with expanded reasons for leave, as explained below.
Which Employees and Employers Are Covered?
Employers with 50 or more employees for at least 20 workweeks in the current or preceding calendar year.Employees who:Have worked for their employer for at least 1,250 hours during the 12 months before the leave;Work at a location within 75 miles of which their employer employs at least 50 people; andHave worked for the employer for at least 12 months (not required to be consecutive).
Must an Employer Compensate Leave?
No. However, an employee may substitute any period of paid or unpaid leave to which he or she is entitled for an equivalent period of bereavement leave.
How Much Leave May an Employee Use?
10 work days, or 6 weeks in the event of the death of more than one child (more than one covered family member, effective Jan. 1, 2023) in a 12-month period.
For What Purpose May an Employee Use Leave?
To attend the funeral (or funeral alternative) of his or her child;To make arrangements necessitated by his or her child’s death; orTo grieve his or her child’s death. *“Child” means an employee’s son or daughter who is a biological, adopted, or foster child, a stepchild, a legal ward, or a child of a person standing in loco parentis.Effective Jan. 1, 2023, eligible employees may take leave to:Attend the funeral or alternative to a funeral of a covered family member;Make arrangements necessitated by the death of the covered family member;Grieve the death of the covered family member; orBe absent from work due to a miscarriage, unsuccessful round of intrauterine insemination or of an assisted reproductive technology procedure, a failed adoption match or an adoption that is not finalized because it is contested, a failed surrogacy agreement, a diagnosis that negatively impacts pregnancy or fertility, or a stillbirth.*“Covered family member” means an employee’s child, stepchild, spouse, domestic partner, sibling, parent, mother-in-law, father-in-law, grandchild, grandparent or stepparent.
*Bereavement leave must be completed within 60 days of the employee receiving notice of the child’s/covered family member’s death.
May Employers Require Notice When Employees Use Leave?
Yes. If reasonable and practicable, the employee must provide the employer with at least 48 hours’ advance notice.
May Employers Require Documentation of the Need for Leave?
Yes, an employer may require reasonable documentation, which may include:A death certificate;A published obituary; orWritten verification of death, burial, or memorial services from a mortuary, funeral home, burial society, crematorium, religious institution, or government agency.Effective Jan. 1, 2023, for leave for a category 4 reason (above), reasonable documentation is limited to a form to be provided by the Illinois Department of Labor, to be filled out by a treating health care provider of the employee’s spouse, domestic partner or surrogate, or documentation from an adoption or surrogacy organization, as appropriate, certifying that the employee or their spouse or domestic partner has experienced an event listed under category 4. The employer may not require that the employee identify which category of event the leave pertains to.
How Does the Law Interact with FMLA?
Employees are not entitled to take unpaid leave for child bereavement that exceeds, or is in addition to, leave under the federal Family and Medical Leave Act.
Additional requirements and exceptions to the information above may apply. For more information, contact the Illinois Department of Labor.
Please Note: The state laws summaries featured on this site are for general informational purposes only. In addition to state law, certain municipalities may enact legislation that imposes different requirements. State and local laws change frequently and, as such, we cannot guarantee the accuracy or completeness of the information featured in the State Laws section. For more detailed information regarding state or local laws, please contact your state labor department or the appropriate local government agency.
As a result of increased gas prices, the IRS has made an unusual midyear adjustment to the optional mileage rates. The increased rates will apply for the remainder of the year, beginning on July 1.
Transportation Benefits
This page features general information on mileage reimbursement, parking, and transit pass benefits. For more information on these and other transportation benefits, please see IRS Publication 15-B.
Mileage Reimbursements
Three common methods for reimbursing employees who use their own vehicles for business travel are the:
Flat car allowance;
Fixed and variable rate (FAVR) reimbursement; and
Standard mileage rate reimbursement.
Flat car allowances typically provide a set amount of money over a stated period to all employees in a company who travel for work. Flat car allowances are treated as taxable income to the employee unless the employee substantiates his or her expenses with documents and returns any part of the allowance that exceeds the expenses actually incurred. For more information, see IRS Publication 535.
FAVR reimbursements are periodic payments that cover both fixed costs—such as car depreciation and insurance—and variable costs like gas, calculated by the employer based on prices in the employee’s location. The FAVR allowance must be a reasonable approximation of the employee’s actual expenses. FAVR reimbursements that comply with IRS rules are not included in the employee’s gross income. For more information on FAVR, including limitations, requirements, and how to calculate the rate, see IRS Revenue Procedure 2010-51 and IRS Publication 535.
Finally, employers may also reimburse employees at the standard mileage reimbursement rate set annually by the federal government. The standard mileage rate for the first half of 2022 for the use of a car, van, pickup, or panel truck is 58.5 cents for every mile of business travel driven (up 2.5 cents from the rate in 2021). The rate for the second half of the year–July 1 through December 31, 2022–is 62.5 cents per mile.
Parking
In 2022, employers can generally pay $280 per month (up from $270 in 2021) for an employee’s parking expenses without the payments becoming includible in the employee’s gross income. To be eligible for this tax treatment, the parking must be provided on or near the employer’s premises or on or near the location from which employees commute to work using mass transit, commuter highway vehicles, or carpools. However, these payments cannot be deductedfrom the employer’s gross income.
In addition, in 2022, employers generally may allow employees to pay up to $280 per month (also up from $270 in 2021) on a pre-tax basis for parking. For more information, see Q&A 11.
Transit Passes
In 2022, employers can generally pay $280 per month (up from $270 in 2021) for an employee’s transit passes without the payments becoming includable in the employee’s gross income. A transit pass is any pass, token, fare card, voucher, or similar item entitling a person to ride, free of charge or at a reduced rate:
On mass transit; or
In a vehicle that seats at least 6 adults (not including the driver) if a person in the business of transporting persons for pay or hire operates it.
However, these payments cannot be deductedfrom the employer’s gross income.
Employers may also generally allow employees to pay up to $280 per month in 2022 on a pre-tax basis (up from $270 in 2021) for transit passes. For more information, see Q&A 11.
On May 29, 2022, Maryland amended its Personal Information Protection Act (PIPA) to include genetic information in the definition of personal information. The amendments also reduce the data breach notification requirement from 45 to 10 days for businesses that maintain computerized data that includes personal information. The amendments become effective on Oct. 1, 2022.
Maryland Personal Information Protection
Maryland employers are under a legal obligation to protect any personal information they maintain. A general overview of the Maryland law on this topic is presented below.
Definition of Personal Information
“Personal information” generally means: An individual’s first name or first initial and last name combined with any of the following data elements, when they are not encrypted, redacted, or otherwise rendered unreadable or unusable: A Social Security number, individual taxpayer identification number, passport number, or other identification number issued by the federal government; A driver’s license or state i.d. card number;An account, credit card, or debit card number, combined with any required security or access code, or password, that permits access to an individual’s financial account;Health information;A health insurance policy or certificate number or health insurance subscriber identification number, combined with a unique identifier used by an insurer or self-insured employer, that permits access to an individual’s health information; orBiometric data generated by automatic measurements of an individual’s biological characteristics that can be used to uniquely authenticate his or her identity when he or she accesses a system or account; A user name or email address combined with a password or security question and answer that permits access to an individual’s e–mail account; and Beginning Oct. 1, 2022, genetic information with respect to an individual.
Destruction Requirements
When an employer is destroying an employee’s or former employee’s records containing his or her personal information, the employer must take reasonable steps to protect against unauthorized access to or use of the personal information, taking into account: The sensitivity of the records;The nature and size of the employer;The costs and benefits of different destruction methods; andAvailable technology.
Protection Requirements
An employer that owns or licenses personal information of a Maryland resident must implement (and maintain) reasonable security procedures and practices appropriate to the nature of the personal information and the nature and size of the employer.
Security Breach Notification Requirements
An employer that owns or licenses computerized datathat includes personal information of a Maryland resident must, when it discovers or is notified of a breach of system security, determine the likelihood that personal information has been (or will be) misused. If the employer determines that the breach creates a likelihood that personal information has been (or will be) misused, the employer generally must notify the individual of the breach within 45 days. In general, before giving the notification required above, an employer must provide notice of a breach to the state Attorney General. An employer that maintains, but does not own or license, computerized data containing personal information of a Maryland resident must, when it discovers or is notified of the breach of system security, notify the owner or licensee of the personal information of the breach within 45 days (10 days on or after Oct. 1, 2022). The employer must share information relative to the breach with the owner or licensee. If an employer is required to give notice of a breach to 1,000 or more individuals, it generally must also notify each consumer reporting agency that compiles and maintains files on consumers on a nationwide basis of the timing, distribution, and content of the notices.
Exceptions
Maryland considers that a business is in compliance with the state law requirements described above if it complies with the notification, protection and destruction of personal information requirements of: Rules established by its federal or state regulator, or Certain federal laws (including HIPAA) .Click here for more information, including additional exceptions and the methods and contents of notice.
Please Note: The state laws summaries featured on this site are for general informational purposes only. In addition to state law, certain municipalities may enact legislation that imposes different requirements. State and local laws change frequently and, as such, we cannot guarantee the accuracy or completeness of the information featured in the State Laws section. For more detailed information regarding state or local laws, please contact your state labor department or the appropriate local government agency.
On May 10, 2022, Connecticut adopted the Data Privacy and Online Monitoring Act (the Act) to regulate the collection, storage and usage of personal information and create new consumer privacy rights. The Act becomes effective July 1, 2023.
Personal Information Protection in Connecticut (CT)
Connecticut regulates the protection of personal information as follows:
General Protections for Personal Information
Personal information is generally defined as an individual’s first name or first initial and last name, in combination with any one (or more) of the following data:
Social Security number;
Driver’s license number or state identification card number; or
Account number, credit or debit card number, in combination with any required security code, access code, or password that would permit access to an individual’s financial account.
Note: Personal information generally does not include publicly available information that is lawfully made available to the general public from federal, state, or local government records or widely distributed media.
Requirements for Employers
Any person who conducts business in Connecticut, and who (in the ordinary course of business) owns, licenses, or maintains computerized data that includes personal information, must provide notice of any breach of security following the discovery of the breach to any Connecticut resident whose personal information was breached (or is reasonably believed to have been breached).
Such notice must generally be made without unreasonable delay, but not later than 90 days after the discovery of such breach—unless a shorter time is required under federal law—subject to the requests of law enforcement and the completion of an investigation by the business to determine the nature and scope of the incident, to identify the individuals affected, or to restore the reasonable integrity of the data system.
The person who conducts business in Connecticut, and who (in the ordinary course of business) owns, licenses, or maintains computerized data that includes personal information, must—not later than the time when notice is provided to the resident—also provide notice of the breach of security to the state attorney general.
Note: Such individuals also must offer to each resident who has had certain personal information breached (or reasonably believed to have been breached) appropriate identity theft prevention services and (if applicable) identity theft mitigation services.
Such service(s) must be provided at no cost to such resident for a period of at least 12 months.
Such person must also provide all information necessary to enroll in the service(s) and must include information on how affected residents can place a credit freeze on their credit files.
Any person that maintains computerized data that includes personal information that the person does not own must notify the owner or licensee of the information of any breach of the security of the data immediately following its discovery, if the personal information of a Connecticut resident was breached (or is reasonably believed to have been breached).
Notice required under the law may be provided by certain methods (§ e).
Entities that maintain certain policies are deemed to be in compliance with the law. Click here for more information (§ f).
Data Privacy and Online Monitoring Act
On May 10, 2022, Connecticut adopted the Data Privacy and Online Monitoring Act (the Act) to regulate the collection, storage and usage of personal information and create new consumer privacy rights. The Act becomes effective July 1, 2023. Specifically, the Act:
Establishes a framework for controlling and processing personal data;
Defines responsibilities and privacy protection standards for data controllers and processors; and
Grants consumers the right to access, correct, delete and obtain a copy of personal data and opt out of the processing of personal data in certain circumstances.
The Act applies to persons or entities that conduct business in Connecticut, or produce products or services that are targeted to Connecticut residents, if they did either of the following during the prior calendar year:
Controlled or processed the personal data of at least 100,000 consumers, excluding personal data controlled or processed solely for the purpose of completing a payment transaction; or
Controlled or processed the personal data of at least 25,000 consumers and derived more than 25% of their gross revenue from the sale of personal data.
Please Note: The state laws summaries featured on this site are for general informational purposes only. In addition to state law, certain municipalities may enact legislation that imposes different requirements. State and local laws change frequently and, as such, we cannot guarantee the accuracy or completeness of the information featured in the State Laws section. For more detailed information regarding state or local laws, please contact your state labor department or the appropriate local government agency.
The minimum wage rate is set to increase in multiple California localities on July 1, 2022. Employers can use these tables to learn about minimum wage changes for the localities where they operate. Employers should also check with their local government agencies for updated required minimum wage posters.
California Minimum Wage Rates
The tables below provide an overview of California’s minimum wage. Click on the links provided for posters and additional wage information, including certain details on coverage, exemptions, tips, deductions, and immigration status.
Special Note Regarding Minor Employees: The minimum wage in California is the same for both adult and minor employees.
Special Note Regarding Tipped Employees: Unlike federal regulations, California law does not permit an employer to use an employee’s tips as a credit toward its obligation to pay the minimum wage. As a result, California employees must receive the minimum wage plus any tips left for them by patrons of the employer’s business.
Please Note: The state laws summaries featured on this site are for general informational purposes only. In addition to state law, certain municipalities may enact legislation that imposes different requirements. State and local laws change frequently and, as such, we cannot guarantee the accuracy or completeness of the information featured in the State Laws section. For more detailed information regarding state or local laws, please contact your state labor department or the appropriate local government agency.
The Connecticut Department of Labor has published a model notice of employee rights under the Connecticut Family and Medical Leave Act and the Connecticut Paid Leave Act. Employers may use the model notice to satisfy the notice requirement taking effect on July 1, 2022.
Family Leave (FMLA) in Connecticut (CT)
The Connecticut Family & Medical Leave Act
The Connecticut Family & Medical Leave Act was significantly expanded by amendments to the law that took effect Jan. 1, 2022. The discussion below includes those changes. For information about Connecticut’s paid family and medical leave law, for which benefits became available Jan. 1, 2022, please see the page on Connecticut Family and Medical Leave (Paid).
Employers with one or more employees are required to grant eligible employees a total of 12 workweeks of unpaid, job-protected leave (plus an additional two weeks for incapacity during pregnancy) during any 12-month period for one or more of the following reasons::
Birth of a son or daughter of the employee;
Placement of a son or daughter with the employee for adoption or foster care;
To care for a family member with a serious health condition;
A serious health condition of the employee;
To serve as an organ or bone marrow donor; or
Any qualifying exigency (as determined in federal regulations) arising out of the fact that the spouse, son, daughter, or parent of the employee is on active duty—or has been notified of an impending call or order to active duty—in the armed forces.
“Family member” means an employee’s spouse, sibling, son or daughter, grandparent, grandchild or parent, or an individual related to the employee by blood or affinity whose close association the employee shows to be the equivalent of those family relationships.
An eligible employee is an employee who has been employed for at least three months immediately preceding the leave request by the employer with respect to whom leave is requested.
The 12-month period is to be determined by any one of the following methods:
A calendar year;
Any fixed 12-month period, such as a fiscal year or a 12-month period measured forward from an employee’s first date of employment;
A 12-month period measured forward from an employee’s first day of leave taken under the law; or
A rolling 12-month period measured backward from an employee’s first day of leave taken under the law.
Intermittent Leave
Leave for a serious health condition may be taken intermittently or on a reduced leave schedule when medically necessary. Leave for the birth or placement of a son or daughter may be taken intermittently or on a reduced leave schedule only with the employee and employer’s agreement.Employers may require employees to transfer temporarily to an available alternative position for which the employee is qualified if the employee requests foreseeable intermittent or reduced-schedule leave based on planned medical treatment for a serious health condition or serving as an organ or bone marrow donor. However, the alternative position must have equivalent pay and benefits and better accommodate recurring periods of leave than the regular employment position of the employee.
Employers’ Notice Obligaton Beginning July 1, 2022, employers must provide written notice to employees of their right to benefits under the Connecticut Family and Medical Leave Act and the Connecticut Paid Family and Medical Leave Act, both at the time of hiring and annually thereafter. The Connecticut Department of Labor has issued a model notice for this purpose.
Mandatory Paid Sick Leave
Employers of 50 or more employees are required to provide annual paid sick leave to each of the employer’s service workers in Connecticut. Click here for more information.
Pregnancy Disability Leave
Employers (or their agents) with 3 or more employees are generally prohibited from terminating a woman’s employment because of her pregnancy. In addition, the following rules apply:
Employers must grant to employees a reasonable leave of absence for disability resulting from pregnancy;
Employers must not deny any compensation to an employee disabled due to pregnancy to which she is entitled as a result of the accumulation of disability or leave benefits accrued under plans maintained by the employer;
Employers must reinstate the employee to her original job or to an equivalent position with equivalent pay and accumulated seniority, retirement, fringe benefits, and other service credits upon her signifying her intent to return—unless the employer’s circumstances have so changed as to make it impossible or unreasonable to do so;
Employers must make a reasonable effort to transfer a pregnant employee to any suitable temporary position which may be available in any case in which she gives written notice of her pregnancy to her employer, and the employer or pregnant employee reasonably believes that continued employment in her position may cause injury to the employee or her fetus;
Employers must inform the pregnant employee that a transfer (as described above) may be appealed under the law; and
Employers must inform their employees (by any reasonable means) that they must give written notice of their pregnancy in order to be eligible for transfer to a temporary position.
Military Caregiver Leave
Employers with 75 or more employees are covered by the state military caregiver leave provisions.
Subject to certain provisions, an eligible employee—who is the spouse, son or daughter, parent or next of kin of a current member of the armed forces, who is undergoing medical treatment, recuperation or therapy, is otherwise in outpatient status or is on the temporary disability retired list for a serious injury or illness incurred in the line of duty—is entitled to a one-time benefit of 26 workweeks of leave during any 12-month period for each armed forces member per serious injury or illness incurred in the line of duty. Such 12-month period begins on an employee’s first day of leave taken to care for a covered armed forces member, and ends on the date 12 months after the first day of leave.
In any case in which a husband and wife entitled to leave under the military caregiver provisions are employed by the same employer, the aggregate number of workweeks of leave to which both may be entitled may be limited to 26 workweeks during any 12-month period.
Please Note: The state laws summaries featured on this site are for general informational purposes only. In addition to state law, certain municipalities may enact legislation that imposes different requirements. State and local laws change frequently and, as such, we cannot guarantee the accuracy or completeness of the information featured in the State Laws section. For more detailed information regarding state or local laws, please contact your state labor department or the appropriate local government agency.
Connecticut Paid Family and Medical Leave
All Connecticut private employers (and some governmental employers) must comply with the state’s paid family and medical leave (PFML) law. The following chart explains the law and its requirements.
Who Pays for PFML, and When Do Employers Start Collecting Premiums?
Payments for leave under the PFML program are funded through a mandatory payroll tax on employees of 0.5% of income that took effect Jan. 1, 2021. The program is administered by the Connecticut Paid Leave Authority. Employers can enter into private plans that meet or exceed the requirements of the state’s PFML program. Employers running private plans are responsible for paying this benefit to their employees.Employers were required to begin collecting their employee’s contributions between Jan. 1 and Feb. 1, 2021. Premiums collected must be remitted to the state’s PFML Insurance Trust Fund (unless the contributions are for employees participating in a private plan).
Which Employees Are Eligible for PFML?
An employee becomes eligible for PFML if he or she: Has earned at least $2,325 during their highest earning quarter within their base period (the first four of the five most recently completed quarters); and Is currently employed, or Was employed in the previous 12 weeks; orIs a self-employed individual or sole proprietor and Connecticut resident who has enrolled in the program Note: Different requirements apply to public employees and collective bargaining agreements.
Which Life Events Qualify for PFML?
Qualifying events include: The birth of son or daughter (or placement of a son or daughter with the employee for adoption or foster care)Caring for a family member who has a serious health conditionSerious health condition of the employeeServing as an organ or bone marrow donorAny qualifying exigency arising out of the fact that the employee’s spouse, son, daughter or parent is on active duty or has been notified of an impending call or order to active duty in the Armed Forces In addition, victims of family violence may use 12 days per year of their PFML to: Seek medical care or psychological or other counseling for physical or psychological injury or disabilityObtain services from a victim services organization RelocateParticipate in any civil or criminal proceeding related to or resulting from the family violence
When Does PFML Begin, and How Long Can an Employee Be Out on PFML?
PFML began on Jan. 1, 2022Eligible employees can take up to 12 weeks of PFML during any 12-month periodAn additional two weeks are possible for a serious health condition resulting in incapacitation that occurs during pregnancy
What Are the Benefit Amounts?
95% of the employee’s base weekly earnings, up to 40 times the state’s minimum wage, and 60% of earnings beyond that. Total weekly compensation is not to exceed 60 times the minimum wage. Compensation may be prorated.
Must Employees Provide Notice When Using PFML?
Yes, employees must provide notice to the Authority and their employers. The Authority will set the form and procedure employees will need to use. Upon the Authority’s request, employees will need to provide certification of their need for PFML. Certification procedures will follow the requirements set by Sec. 31-51mm of the Connecticut General Statutes.
Are Employees Entitled to Health Benefits While on PFML?
PFML is solely a wage-replacement program. Employee entitlement to health benefits while on leave will depend on the requirements of the underlying leave law (e.g., state or federal FMLA) or employer policy that applies.
Are Employers Required to Post or Provide Employees with Notices Regarding PFML?
Yes. Starting July 1, 2022, employers must provide notice to each employee at the time of hiring, and annually thereafter. The notice must address: Employee entitlement to family and medical leave;Employees’ opportunity to file a claim for compensation under the PFML law;That employer retaliation against the employee for using or requesting family and medical leave is prohibited; andThe right of employees to file a complaint with the Connecticut Labor Commissioner for any violation of the family and medical leave laws. The Connecticut Department of Labor has published a model notice for this purpose.
Additional requirements and exceptions to the information above may apply. For more information, please contact the Connecticut Department of Labor.
Please Note: The state laws summaries featured on this site are for general informational purposes only. In addition to state law, certain municipalities may enact legislation that imposes different requirements. State and local laws change frequently and, as such, we cannot guarantee the accuracy or completeness of the information featured in the State Laws section. For more detailed information regarding state or local laws, please contact your state labor department or the appropriate local government agency.
Choosing to start hospice care is a difficult decision. The information in this booklet and support from a doctor and trained hospice care team can help you choose the most appropriate health care options for someone who’s terminally ill.
The Patient-Centered Outcomes Research (PCOR) fee filing deadline is August 1, 2022, for all self-funded medical plans and HRAs for plan years ending in 2021. The IRS issued Notice 2022-04 announcing the adjusted fee amount for this year.
The plan years and associated amounts are as follows:
Plan Year END Date
Amount of PCOR Fee
Payment and Filing Date
January 31, 2021
$2.66/covered life/year
August 1, 2022
February 28, 2021
$2.66/covered life/year
August 1, 2022
March 31, 2021
$2.66/covered life/year
August 1, 2022
April 30, 2021
$2.66/covered life/year
August 1, 2022
May 31, 2021
$2.66/covered life/year
August 1, 2022
June 30, 2021
$2.66/covered life/year
August 1, 2022
July 31, 2021
$2.66/covered life/year
August 1, 2022
August 31, 2021
$2.66/covered life/year
August 1, 2022
September 30, 2021
$2.66/covered life/year
August 1, 2022
October 31, 2021
$2.79/covered life/year
August 1, 2022
November 30, 2021
$2.79/covered life/year
August 1, 2022
December 31, 2021
$2.79/covered life/year
August 1, 2022
Employers with self-funded health plans ending in 2021 should use the 2nd quarter Form 720 to file and pay the PCOR fee by August 1, 2022. The information is reported in Part II.
Please note that Form 720 is a tax form (not an informational return form such as Form 5500). As such, the employer or an accountant would need to prepare it. Parties other than the plan sponsor, such as third-party administrators, cannot report or pay the fee.
For additional information, please visit the following IRS sites:
On May 13, 2022, Illinois adopted Senate Bill (SB) 3146 to amend meal break provisions of and create notification requirements under the Illinois One Day Rest In Seven Act (ODRISA). The amendments will become effective on Jan. 1, 2023.
Illinois Meal & Rest Breaks
Private employers in Illinois are generally required to comply with the following.
Rest Breaks
Under the Illinois One Day Rest In Seven Act (ODRISA), every employer that requires employees to work for 7.5 hours must be given at least 20 minutes for a meal period, beginning no later than five hours after the start of the work period. On May 13, 2022, Illinois adopted Senate Bill (SB) 3146 to amend meal break provisions of and create notification requirements under ODRISA. The amendments will become effective on Jan. 1, 2023.
The new law requires employers to provide their employees with additional 20-minute meal periods for every additional 4.5 continuous hours of work. The new law also clarifies that meal periods do not include reasonable time spent using restroom facilities.
The new law clarifies that meal break requirement violations are subject to civil penalties. The severity of the penalty depends on employer size (measured by the number of employees) and the number of days and weeks of noncompliance.
SB 3146 also requires employers subject to ODRISA to post and maintain a poster that summarizes ODRISA requirements and information on how employees can submit a complaint. The poster must be displayed in an area where other required workplace posters are displayed. SB 3146 charges the Illinois Department of Labor to create this poster. SB 3146 specifically indicates employers may provide this poster to remote or traveling employees via email or a website that employers regularly use to communicate work-related information.
Lactation Breaks
Employers with 5 or more employees must provide reasonable paid break time to employees who needs to express breast milk for up to one year after childbirth. This break time may run concurrently with any break time already provided to employees.
Day of Rest Requirement
Employers are generally required to allow nonexempt employees at least 24 consecutive hours of rest in every calendar week. Before operating on Sunday, employers must post a schedule in a conspicuous place listing which employees are required or allowed to work on Sunday and their designated day of rest.
More information
Additional requirements and exceptions to the information above may apply. For more information, please contact the Illinois Department of Labor.
Please Note: The state laws summaries featured on this site are for general informational purposes only. In addition to state law, certain municipalities may enact legislation that imposes different requirements. State and local laws change frequently and, as such, we cannot guarantee the accuracy or completeness of the information featured in the State Laws section. For more detailed information regarding state or local laws, please contact your state labor department or the appropriate local government agency.
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