Guidance has been issued with regard to the new health care reform coverage for children up to age 26.  The Employee Benefits Security Administration (EBSA) has issued a fact sheet, a series of questions and answers, and an interim final regulation about the new requirements. Basically, the health care reform act signed by President Obama will allow children to remain on their parents’ health coverage up to age 26. This provision is effective for plan or policy years beginning on or after September 23, 2010. Plans and issuers must give children who qualify an opportunity to enroll that continues for at least 30 days, regardless of whether the plan or coverage offers an open enrollment period. This enrollment opportunity and a written notice must be provided not later than the first day of the first plan or policy year beginning on or after September 23, 2010.

The federal Internal Revenue Service, on May 18, released a revised Form 941, “Employer’s Quarterly Federal Tax Return” that employers can use to take advantage of a Social Security payroll tax exemption under the federal Hiring Incentives to Restore Employment Act. The HIRE Act provides employers the exemption and a tax credit for certain new hires who begin employment between Feb. 4 and Dec. 31, 2010. Employers can use the new form to claim the exemption for wages paid beginning with the second calendar quarter of 2010; a credit for wages paid in the first quarter (from March 19 through March 31, 2010) can be claimed on the second quarter return.

Additional Information:

• IRS notice of revised Form 941
• Form 941, “Employer’s Quarterly Federal Tax Return”
• Instructions for Form 941

The Labor Department unveiled an online tool to help employers understand how to comply with H-1B visa program requirements.

The tool describes the H-1B program’s standards and provides detailed information about employers’ and workers’ rights and responsibilities, the department said. The tool outlines notification requirements, monetary issues, worksite issues, record keeping, worker protections, and enforcement issues. H-1B visas are granted to highly skilled, college-educated, temporary foreign workers for a maximum of six years.

The tool focuses on compliance with the requirements enforced by the Wage and Hour Division, the department said. “The Labor Department’s goal is to provide employers and the public with user-friendly information regarding both rights and responsibilities under the H-1B program,” Labor Secretary Hilda Solis said.

The H-1B compliance tool is available at http://www.dol.gov/elaws/h1b.htm.