#compliance
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New York's NYDFS has proposed the first state BNPL licensing framework, requiring lenders to obtain a license and merchants to transmit refund credit statements within seven business days of approving a return.
Starting with tax year 2026, employers must separately report qualified overtime compensation on Form W-2 using Box 12, Code TT — but only the FLSA-required premium half of overtime pay qualifies, capped at $12,500 for single filers and $25,000 for joint filers.
OSHA's April 2026 National Emphasis Program targets 55 high-risk industries for heat-illness inspections, with citations starting at $16,550 per violation — here's the written plan, acclimatization schedule, and state rules small employers need to stay compliant.
Fee-only RIAs that bill AUM fees in advance must track accrued, billed, and collected revenue as three distinct events, since SEC Rule 206(4)-2 treats direct fee deduction from custodian accounts as a form of custody requiring itemized invoices and five-year recordkeeping under Rule 204-2.
Property managers who commingle short-term rental trust funds with operating cash face fines from $1,000 to $25,000 per violation and, in states like California, license suspension once commingled amounts exceed $10,000.
City ordinances now require Airbnb and Vrbo hosts to register short-term rentals, display license numbers, and remit occupancy tax, with per-day fines reaching $2,000 in cities like Los Angeles and $484 in San Francisco for lapsed certificates.
How translation agencies and medical transcription services can cost freelance linguist payables against per-word client billing, avoid 1099 vs. W-2 misclassification risk, and meet HIPAA business associate recordkeeping requirements.
A virtual medical scribe agency needs a signed Business Associate Agreement before billing a single shift, and its pricing model — hourly, monthly subscription, or per-encounter — determines when revenue should be recognized and how the chart of accounts should be structured.
Washington employers must withhold 0.58% of gross wages with no cap for the WA Cares Fund, the state's employee-funded long-term care program that began paying benefits up to $36,500 per worker in July 2026, and file combined quarterly reports with the Employment Security Department.
California employers with 100 or more employees must file a pay data report with the Civil Rights Department by May 13, 2026, using a snapshot pay period between October and December 2025, or face civil penalties of $100 to $200 per employee.
CIRCIA requires covered entities to report substantial cyber incidents to CISA within 72 hours and ransomware payments within 24 hours, with the final rule expected in fall 2026 and coverage reaching an estimated 300,000-plus organizations across 16 critical infrastructure sectors.
Starting with contracts awarded on or after June 30, 2026, the FAR overhaul raises the CAS trigger from $2.5 million to $35 million per contract, the full-coverage threshold from $50 million to $100 million, and the certified cost-or-pricing data (TINA) threshold from $2 million to $10 million, exempting close to half of currently CAS-covered contractors.
