2026 is shaping up to be a year of major shifts in employer‑provided benefits thanks to the recent passage of the One Big Beautiful Bill Act (OBBBA). While much of the early attention focused on overtime pay and tax changes, the legislation also brings important updates for benefit plans, flexible spending accounts, and family‑focused savings vehicles.

The California Civil Rights Department (CRD) has updated and expanded on the pay reporting required in 2026. Pay reporting is due May 13, 2026.  The CRD published preliminary reporting sheets and FAQs for employers with 100 or more employees who have locations in California.  The employee count is based on total employees (full-time, part-time, etc.) in the U.S., including California.  The requirements also include a separate report by employers who engage labor contractors.

The question of docking an exempt employee has been raised on hotline calls over the past month.  As a general rule, an exempt employee cannot be docked unless it is for five consecutive business days, but there are exceptions to this general rule.

In a case recently decided by the U.S. Second Circuit Court of Appeals, which covers New York, the court ruled that mandatory anti-bias training can support a claim for a racially hostile work environment if it repeatedly portrays a specific race in negative or stereotypical terms. Not all implicit bias training is leading to an EEO charge, but the facts in this case are similar to the trainings that were present in trainings banned during President Trump’s first administration.

Earlier this fall House Resolution 5267 was introduced for consideration by Congress. The bill is called the American Franchise Act (AFA). It seeks to clarify and establish consistency around what a joint employer technically is.

Depending upon the Administration in Washington, every few years labor law reform legislation gets introduced in Congress. Among other proposed legislation, the Democrat’s had their Protect the Right to Organize Act (PRO Act) that would have thrown many pro-labor requirements into national labor law.  Now it’s the Republicans’ turn.

The Eight Circuit Court of Appeals (Arkansas, Iowa, Minnesota, Missouri, North Dakota, and South Dakota) held Home Depot violated the rights of a worker that instead of removing the letters “BLM” on their apron, they quit and brought a claim to the NLRB. The Appeals Court overruled the National Labor Relations Board (NLRB) finding that the employee’s display of political support at work was protected by the National Labor Relations Act (NLRA).

Michigan HR professionals have been navigating the complexities of the Earned Sick Time Act (ESTA) since its effective date, February 21, 2025. As the year draws to a close, a new set of administrative and compliance tasks emerges. The specific actions HR must take depends on whether your organization utilizes the accrual method or the frontloading method for providing earned sick time.

Religious accommodations are increasingly becoming an issue for HR.  Since the U.S. Supreme Court Groff case (No. 22-174 (June 29, 2023)) raised the bar on what employers must do for religious accommodations, HR has been scrambling to identify ways to accommodate without causing business interruption.  For example, if the employer requires weekend shifts and the employee declines for religious reasons, how does HR respond?

With a lot of focus recently on different state laws pertaining to paid time off, don’t forget that states also have  their own laws on personnel file management.

Under the Americans with Disabilities Act (ADA), the interactive process for accommodations requires an ongoing dialogue between employer and employee to identify appropriate accommodations.  Ultimately it is the employer’s decision, but the employer cannot unilaterally make a decision without dialogue.  Many times, an accommodation is either at no cost or up to about $200, so an accommodation should be doable.

Since the federal PUMP Act went into effect in mid-2023, employers with more than 15 employees are required to provide nursing mothers with a private space to express milk at work. ASE has covered this requirement previously, but we are now receiving questions from employers whose employees work offsite, such as on construction projects or farms, where traditional facilities are not available. How can these employers comply with the PUMP Act when new mothers must work outdoors or in...

Massachusetts, California and the state of Washington have new pay transparency requirements that employers need to be aware of.

Governor Whitmer signed a new law this week that will allow Michigan tipped workers to take a deduction for tip income and the broader group of non-exempt and hourly workers to deduct overtime pay from taxes. H.B. 4961 provides for personal income tax deductions for qualified tips and qualified overtime compensation. This tip deduction from state taxes will apply for three years from 2026 through 2028. Additionally, Social Security recipients in Michigan will not pay tax on their social...

On July 29, 2025, in a guidance memorandum from Attorney General Pam Bondi, the Department of Justice (DOJ) describes the types of Diversity, Equity, and Inclusion (DEI) programs and practices that would violate federal antidiscrimination laws.  Specifically, the memo targets recipients of federal funding, but the guidance provides a general understanding for all employers.