Human resources and benefits

Human resources, benefits and related tax and government program information.

Pay

• Employer and pay related issues
• Payroll
• Unrelated business income

Benefits

• Cafeteria plans FAQs
• Compensation paid to dependents of fallen public safety officers is excluded from gross income
• De minimis fringe benefits
• Employer "pick-up" contributions to benefit plans
• Group-term life insurance
• When state legislators can deduct living expenses

Social Security and Medicare

• State and local government employees' Social Security and Medicare coverage
• Social Security and Medicare taxes - Section 218 retroactive payments

Taxes

• Rehired annuitants
• Medicare continuing employment exception
• ABLE accounts - Tax benefit for people with disabilities
• Government retirement plans toolkit
• Where can I learn more about Health Savings Accounts (HSA) and Health Reimbursement Arrangements (HRA)?

Affordable Care Act (ACA)

• Affordable Care Act (ACA) information for government entities