"The budget bill permanently extends the ability for employers to make tax-free student loan payments through education assistance programs.... [S]tarting in 2026, the annual $5,250 benefit limit will for the first time be indexed for inflation. The increased limit will affect all benefits provided through an education assistance program, including tuition assistance programs."  MORE >>

"Plan sponsors should determine whether they want to increase their dependent care FSA contribution limit for 2026 and [whether] doing so creates any implications for nondiscrimination testing. If a plan sponsor wants to offer this increased contribution limit in 2026, they should make applicable revisions to their cafeteria plan document and benefit materials."  MORE >>

"Effective July 7, 2025, WHD increased the prevailing H&W fringe benefits from a rate of $5.36 per hour to $5.55 per hour. Where a contractor is obligated to comply with Executive Order (EO) 13706 sick leave obligations, the rates increased from $4.93 per hour to $5.09 per hour. Updated rates of $2.42 per hour (without the EO) and $1.96 (with the EO) also apply to employees in Hawaii covered by the Hawaii Prepaid Health Act."  MORE >>

"On July 10, 2025, Missouri Governor Mike Kehoe signed legislation repealing the state's sick leave law ... As of January 1, 2025, New York implemented paid prenatal leave.... Alaska's new sick leave law became effective on January 1, 2025. Nebraska ... law [becomes] effective on October 1, 2025, with a September 15, 2025, notice requirement.... Several other states have implemented changes to sick leave laws, including Connecticut, Minnesota, and Michigan."  MORE >>

"[S]ince January 1, 2025, the New York State Paid Sick Leave Law (PSLL) has required all private-sector employers, regardless of size, to provide paid prenatal leave banks to all full-time and part-time employees.... Effective July 2, 2025, as described in the ESSTA's updated FAQs, the ESSTA amendments require that New York City employers take affirmative steps to comply with the updated rules, which includes new pay stub requirements, updates to policies and the provision of a new notice."  MORE >>

"Starting October 1, 2025, ... Public Act 25-174 extends ... the Connecticut Family and Medical Leave Act (CT FMLA) and Connecticut Paid Family and Medical Leave (CT Paid Leave) to [certain] employees of 'public school operators' ... The new law affects a broad range of school personnel, including custodians, paraprofessionals, cafeteria staff, administrative personnel, and anyone else whose position does not require professional certification.... [T]hese changes do not impact certified school personnel, who will not be eligible for CT FMLA or CT Paid Leave unless their union has collectively bargained with their employer to participate in such programs."  MORE >>

"[A]fter August 27, 2025, Missouri employers will no longer be required to provide their employees with paid sick leave.... [This article summarizes] what Missouri employers need to do to remain compliant until the repeal goes into effect and practical considerations for revising any paid leave policies."  MORE >>

"About 35% of plan costs are for specialty drugs with 1.9% of claimants using them ... To try to reduce the cost spend for these drugs, plans can implement several strategies, including: [1] Drug monitoring programs ... [2] Prior authorization ... [3] Biosimilar transition policy ... [4] Plan maximums ... [5] Step therapy ... [6] Reference-based pricing ... [7] Managed formularies."  MORE >>

"GLP-1s have great potential to help people if they are provided alongside a holistic weight- management approach. By offering this type of benefit, employers are doing their workforce a great service while improving pivotal areas such as retention, healthcare savings and employee well-being."  MORE >>

"In 2022, 45% of per-person health spending among people with employer-sponsored insurance was spent on inpatient or outpatient services. Per-person spending on hospital care among the ESI population grew by 13.5% from 2018 to 2022, driven by increasing prices.... System-affiliated hospitals experienced faster growth of inpatient prices (44% from 2012 to 2021) than independent hospitals (35% from 2012 to 2021)."  MORE >>

"Mental health conditions remained the top diagnostic category for patients with a telehealth claim nationally and in every region. Nationally, patients diagnosed with mental health conditions accounted for 63.0 percent of patients with a telehealth claim in April, up from 61.6 percent in March.... As in March, in April 2025, the age groups 19-30 and 31-40 accounted for the largest percentages of patients with a telehealth claim nationally and in every region."  MORE >>

"[T]he OBBBA does include some new benefit enhancement options for employee benefit plan sponsors, including provisions related to health savings accounts (HSAs), dependent care assistance programs (DCAPs), student loan repayment assistance, and the creation of 'Trump accounts' designed to increase savings for children. With the exception of the pre-deductible telehealth services safe harbor (effective January 1, 2025), the changes are effective for tax years after December 31, 2025[.]"  MORE >>