"The standard mileage rate for transportation or travel expenses for 2026 is 72.5 cents per mile for all miles of business use (business standard mileage rate) ... The standard mileage rate is 14 cents per mile for use of an automobile in rendering gratuitous services to a charitable organization under Section 170.... The standard mileage rate for 2026 is 20.5 cents per mile for use of an automobile: [1] for medical care described in Section 213; or [2] as part of a move for which the expenses are deductible under Section 217(g)."MORE >>
"Gen Z is making it clear on social media and in the workplace that standard benefits won't cut it, and they're ready to tell organizations what they want instead.... [U]nlike their older colleagues, Gen Z doesn't want traditional wellness benefits like gym memberships or counseling services -- instead, they want more control over what's on offer outside of healthcare and retirement. They also want agency over how they can spend those benefit dollars[.]" MORE >>
"While these benefits, which have become quite popular, are not subject to cafeteria plan or ERISA rules, compliance difficulties exist. For starters, the federal monthly limits are adjusted every year. In addition, some state and local jurisdictions have imposed employer mandates, leveraging the tax advantages of commuter benefits; still other jurisdictions provide tax-related incentives. This GRIST summarizes major issues concerning qualified transportation plans under federal, state and certain local laws." MORE >>
"The decision provides a helpful reminder that, in ERISA cases involving conflicting medical opinions and evolving rationales, courts may permit targeted discovery to assess whether the insurer's structural conflict influenced its claim decision." [Kramer v. Metropolitan Life Ins. Co., No. 25-00327 (D. Utah Nov. 13, 2025)] MORE >>
"The Puerto Rico Christmas Bonus is a local tradition that comes with significant statutory requirements for employers. There are two tiers of employee eligibility and bonus amount depending on employee hire date and employer headcount. Employer profitability-related exemptions may apply, as do penalties of various percentages for failure to timely pay the Christmas Bonus." MORE >>
27 pages. "Ninety-six percent of employers say their benefits budget has grown during the past two years ... Nearly three-quarters of organizations list health care costs as an issue their benefits program is designed to address, yet only 11 percent offer accident, critical illness, and hospital indemnity insurance.... More than one in three organizations that offer dental, vision, or supplemental health benefits say enrollment for each of these benefits is higher than expected.... Sixty-five percent of employers see room for improvement in how they communicate to employees about benefits. " MORE >>
"When asked to select up to three supplemental benefits they believed would be of most value to them, 25% of respondents chose emergency savings accounts. ESAs ranked third overall, only behind 'sick/medical leave' (39%) and 'paid leave' (38%). However, only 9% of respondents reported having access to the prized employer-sponsored emergency savings benefit, equating to a 16-percentage-point gap between interest and access." MORE >>
"[B]enefit leaders are focused first on ensuring employees feel supported and engaged before leveraging benefits as broader tools for culture, performance or reputation building. While empathetic leadership is a win for employees, there remain challenges for benefit managers in striking the right balance." MORE >>
"The OBBB Act expands the permissible use of HSA funds ... Dependent Care FSA limit increased to $7,500.... Expansion of employer childcare tax credit.... Student loan repayments as qualified educational assistance.... Workplace benefits with limits on favorable tax treatment: Moving expenses.... Bicycle commuting reimbursements." MORE >>
"While nearly all HR leaders (96%) say well-being is a top or constant consideration, just three-quarters of executive leaders (74%) and two-thirds of company owners (65%) share that same focus.... HR and benefit leaders may be leading the well-being charge, but greater alignment with leadership and ownership is essential to embed well-being into a broader business strategy." MORE >>
"Voluntary benefits and support related to retirement planning may be more appealing to your oldest employees than younger generations -- not just because they are closer to retirement age, but also because they are at higher risk of running out of retirement savings than their younger counterparts ... Benefits, education and decision-making tools related to managing chronic conditions can all support Boomers as they navigate their health care choices.... The obvious difference between Baby Boomers and younger colleagues is that they may prefer to receive support over the phone rather than exclusively online." MORE >>
"Connecting with business leader peers can help you discover benefit opportunities to use in a competitive hiring and retention landscape. Insights from current and potential employees about benefits important to them can also be used to guide decisions. To ensure that employees know about and know how to use benefits, seek effective, year-round ways to communicate." MORE >>
"A workforce cannot be productive without prioritizing well-being holistically, and that begins with mental well-being. This includes the executives themselves helming the workforce.... Employees must take responsibility for their own self-regulation, while organizations must create environments where that work can thrive." MORE >>
"As a reminder, these annual adjustments are permissive, meaning employers/plan sponsors are not required to adopt [the] plan limit adjustments within their plan. If an employer/plan sponsor chooses to adjust their employee contribution/reimbursement amounts, they should reflect such changes within their accompanying document(s) that describe the plan(s)." MORE >>
"On October 9, 2025, the IRS issued Rev. Proc. 2025-32, which announces the 2026 indexed limits for certain health and welfare benefits. This is in addition to the limits the IRS announced in Rev. Proc. 2025-19 on May 1, 2025." [A chart shows 2025 and 2026 limits.] MORE >>
"This revenue procedure modifies certain sections of Rev. Proc. 2024-40 ... to reflect the amendments to the Internal Revenue Code by ... the One, Big, Beautiful Bill Act (OBBBA). This revenue procedure sets forth inflation-adjusted items for 2026 for various Code provisions as in effect on October 9, 2025.
For taxable years beginning in 2026, the dollar amount in effect under Section 45R(d)(3)(B) is $34,100. This amount is used under Section 45R(c) for limiting the small employer health insurance credit and under Section 45R(d)(1)(B) for determining who is an eligible small employer for purposes of the credit....
For taxable years beginning in 2026, the dollar limitation under Section 125(i) on voluntary employee salary reductions for contributions to health flexible spending arrangements is $3,400. If the cafeteria plan permits the carryover of unused amounts, the maximum carryover amount is $680....
For taxable years beginning in 2026, the monthly limitation under Section 132(f)(2)(A) regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass is $340. The monthly limitation under Section 132(f)(2)(B) regarding the fringe benefit exclusion amount for qualified parking is $340....
For taxable years beginning in 2026, the term 'high deductible health plan' as defined in Section 220(c)(2)(A) means, for self-only coverage, a health plan that has an annual deductible that is not less than $2,900 and not more than $4,400, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $5,850....
For taxable years beginning in 2026, the term 'high deductible health plan' means, for family coverage, a health plan that has an annual deductible that is not less than $5,850 and not more than $8,750, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $10,700."
"One key step employers should take when improving benefits strategy is listening to their employees' specific needs. Conducting employee surveys or focus groups can reveal what different subgroups in your workforce need. Do this regularly and consistently to measure the uptake and value of your current benefits and receive insight into what is no longer working." MORE >>
"This annual notice provides the 2024-2025 special per diem rates for taxpayers to use in substantiating the amount of ordinary and necessary business expenses incurred while traveling away from home, specifically [1] the special transportation industry meal and incidental expenses (M&IE) rates, [2] the rate for the incidental expenses only deduction, and [3] the rates and list of high-cost localities for purposes of the high-low substantiation method." MORE >>
"[U]nder a DOL regulatory safe harbor, group insurance arrangements that meet specified requirements are exempt from ERISA.... Many supplemental insurance arrangements offered at the workplace will constitute voluntary employee-pay-all arrangements that fall within the safe harbor -- so long as employer involvement is sufficiently limited. An arrangement that does not satisfy the voluntary plan safe harbor likely will be subject to ERISA and its many compliance obligations[.]" MORE >>
"Employers must acquire an empathetic understanding of what matters most to their employees when it comes to their health, success, and financial security.... Employers can and should leverage data-driven, insight-generating approaches such as quantitative research to identify areas where employees' perceived value of a benefit does not align with its actual value.... [M]ake sure employees have access to the benefits they most value and need given their life stage and career journey. " MORE >>
"Most employers today opt for active enrollment, but the best option for your business depends on the specific characteristics of your organization and employee population. Here's a useful breakdown of the pros and cons to help your organization make the best decision to use active or passive open enrollment." MORE >>
"What are voluntary health benefits? ... How do premium payments for voluntary benefits work? What are the costs to employers and employees? ... How can plan members sign up to participate in voluntary benefits? Can individual employees and/or dependents pick and choose what they want to participate in? ... Is the implementation of voluntary benefits different for fully insured vs. self-funded plans? ... How widespread are voluntary benefits among employers today?" MORE >>
"As of 2024, Gen Z [those born between 1997 and 2012] ... officially outnumbers baby boomers in the workforce, with millennials being the largest generational cohort.... This shift has elevated demand for benefits tied to wellness, flexibility, and financial security. Employees increasingly want emergency savings programs, student loan repayment assistance, and mental health benefits -- all of which are now climbing the ranks of must-have offerings." MORE >>
