#employee-benefits

Employee Benefits

Discover employee benefit options to attract talent and reduce turnover in small businesses

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15 май 2026 г.

Section 119 Meals and Lodging for the Convenience of the Employer: How Hospitality, Hospital, and Caretaker Employers Keep On-Premises Housing and Cafeteria Meals Out of Wages

Section 119 lets employers exclude on-premises meals and required-residence lodging from employee wages, with no FICA and no income tax withholding. This guide walks through the convenience-of-the-employer test, the "more than half" safe harbor, qualified campus lodging, the Kowalski cash rule, and what the 2026 Section 274(o) deduction sunset does and does not change.

mike

taxtax-planningtax-compliance

15 май 2026 г.

Section 119: How Employers Give Workers Tax-Free Meals and Housing on the Business Premises

Section 119 of the IRS code allows tax-free meals and lodging furnished by employers on business premises, for employer convenience, and lodging as a condition

mike

taxemployee-benefitspayroll

14 май 2026 г.

Form 1095-C and Section 4980H: 2026 ACA Employer Penalties and Safe Harbors

For 2026, ALEs face a $3,340 per-employee 4980H(a) penalty and a $5,010 per-employee 4980H(b) penalty, with affordability set at 9.96 percent of pay. This guide covers the FPL, W-2, and rate-of-pay safe harbors, line-by-line Form 1095-C coding, and the errors that drive Letter 226-J assessments.

mike

tax-compliancepayrollhealth-insurance

14 май 2026 г.

HSA vs FSA vs HRA in 2026: Stack a Limited-Purpose FSA With Your HSA and Beat the Use-It-or-Lose-It Trap

2026 rules for HSAs, FSAs, and HRAs — contribution limits, who owns each account, when each one wins, how to stack a Limited-Purpose FSA with an HSA without breaking eligibility, and how employees and employers avoid forfeitures.

mike

healthcarehealth-insurancetax-planning

14 май 2026 г.

HSA vs FSA vs HRA in 2026: The Practical Playbook for Picking, Stacking, and Not Forfeiting Your Health Dollars

A 2026 walk-through of HSA, FSA, and HRA rules with the new contribution limits, the limited-purpose FSA stack that adds up to $7,800 of pre-tax room, and how small employers can use ICHRA and QSEHRA to compete with corporate benefits.

mike

healthcarehealth-insurancetax-planning

14 май 2026 г.

PEO vs CPEO vs ASO vs EOR: 2026 Small Business HR Outsourcing Guide

How small businesses should choose between a PEO, CPEO, ASO, or EOR—covering co-employment mechanics, the FICA wage base restart trap that doubles Social Security tax on a mid-year switch, joint-employer lawsuits under the FLSA and Title VII, and the contract terms to verify before signing.

mike

payrollsmall-businesscompliance

14 май 2026 г.

Pooled Employer Plans (PEPs): How Small Businesses Share a 401(k) and Cut Costs Under SECURE Act 2.0

Pooled Employer Plans let unrelated small businesses share a single 401(k) under SECURE Act 2.0, cutting all-in fees from roughly 0.80% to 0.35% and shifting plan-document, investment, and Form 5500 duties to a Pooled Plan Provider while leaving employers with a narrow duty to prudently select and monitor the PPP.

mike

retirement-planssmall-businesstax-credits

14 май 2026 г.

Section 457(b) and 457(f) Deferred Compensation Plans: How Nonprofit, Government, and School Employees Stack Pre-Tax Savings on Top of a 403(b) or 401(k)

A detailed 2026 guide to Section 457(b) and 457(f) deferred compensation plans — how public-sector and nonprofit employees can stack a 457(b) on top of a 403(b) or 401(k) for up to $65,000 in deferrals, when the special three-year catch-up reaches $49,000, and how 457(f) vesting can trigger a tax bomb under Section 409A.

mike

retirement-plansretirement-savingstax-planning

14 май 2026 г.

Section 457(b) and 457(f) Deferred Compensation Plans: Stacking Pre-Tax Savings on a 403(b) or 401(k)

A 2026 guide to Section 457(b) and 457(f) plans — how public-sector and nonprofit employees can defer up to $49,000 pre-tax by stacking a 457(b) on a 403(b), and how nonprofit executives use 457(f) without triggering the substantial-risk-of-forfeiture tax trap.

mike

retirement-plansretirement-savingstax-planning

14 май 2026 г.

SECURE 2.0 Section 101: Mandatory Auto-Enrollment for New 401(k) and 403(b) Plans (2026 Compliance Guide)

SECURE 2.0 Section 101 requires new 401(k) and 403(b) plans established after December 29, 2022 to auto-enroll employees at a 3-10% default deferral with 1% annual escalation. A 2026 compliance guide covering EACA notices, the four exemptions, QDIA selection, the 90-day permissible withdrawal, and the December 31, 2026 plan amendment deadline.

mike

retirement-planspayrollcompliance

14 май 2026 г.

State PFML Programs in 2026: A Multi-State Employer's Guide to Withholding, Private Plans, and the Section 45S Credit

Sixteen US jurisdictions run mandatory paid family and medical leave programs in 2026, with new benefits live in Minnesota, Maine, and Delaware, a 23% Washington premium hike to 1.13%, and a permanent Section 45S federal credit. This guide covers which states require withholding, how private plan exemptions work, how PFML coordinates with FMLA and ADA, and the W-2 Box 14 codes that break payroll when miscoded.

mike

payrollcompliancemulti-state-tax

13 май 2026 г.

Section 415(c) Annual Additions Limit for 2026: The $72,000 Cap Explained

Section 415(c) caps total 2026 annual additions to a defined contribution plan at $72,000 — covering employee deferrals, employer matches, and after-tax contributions. The math behind the mega backdoor Roth, the catch-up rules that sit outside the cap, and the EPCRS correction order if the limit is blown.

mike

retirement-plans401kretirement-savings

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