🗓️ May 2025
Keeping HR pros updated with important compliance, benefits, and human resources information.
Table of Contents
Minor Updates to Form I-9 and E-Verify: What Employers Need to Know
The U.S. Citizenship and Immigration Services (USCIS) has announced minor revisions to Form I-9, Employment Eligibility Verification, and corresponding updates to the E-Verify system, effective April 2, 2025.
Key Changes to Form I-9:
- Terminology Update: In Section 1, the fourth checkbox has been renamed from “A noncitizen authorized to work” to “An alien authorized to work” to align with statutory language.
- Document Description Revisions: Descriptions for two List B documents in the List of Acceptable Documents have been updated.
- Instructional Updates: The form’s instructions now include revised statutory language and an updated Department of Homeland Security (DHS) Privacy Notice.
The revised Form I-9 bears the edition date 1/20/2025 and an expiration date of 5/31/2027. Employers may continue to use the previous 8/1/2023 edition until is expiration. However, those utilizing electronic versions must update their system with the new expiration date by July 31, 2026.
Action Steps for Employers:
- Form Usage: Ensure you’re using the correct edition of Form I-9 and update electronic systems accordingly.
- Training: Inform HR personnel about the terminology change to prevent confusion during the verification process.
- System Checks: Verify that your E-Verify system reflects the update language to maintain compliance.
For more detailed information, visit the official USCIS announcement: Minor Changes to Form I-9 and E-Verify Updates.
Understanding Qualifying Life Events (QLEs) and Special Enrollment Periods
Health insurance enrollment typically occurs during the annual Open Enrollment Period. However, certain life changes – known as Qualifying LIfe Events (QLEs) – can make individuals eligible for a Special Enrollment Period (SEP), allowing them to enroll in or modify their health insurance plans outside the standard enrollment window.
What Constitutes a Qualifying Life Event?
QLEs are significant life changes that impact an individual’s health insurance needs. Common examples include:
- Loss of Health Coverage: This includes losing job-based coverage, aging out of a parent’s plan at 26, or losing eligibility for programs like Medicare, Medicaid, or the Children’s Health Insurance Program (CHIP).
- Household Changes: Events such as marriage, divorce, birth or adoption of a child, or death of the primary policyholder qualify at QLEs.
- Change in Residence: Moving to a new ZIP code, county, or state that affects available health plans can trigger a SEP.
- Other Circumstances: Becoming a U.S. citizen, leaving incarceration, or changes in income affecting subsidy eligibility are also considered QLEs.
Timeframe for Action
Individuals have a limited window to act upon experiencing a QLE:
- Loss of Health Coverage: This includes losing job-based coverage, aging out of a parent’s plan at 26, or losing eligibility for programs like Medicare, Medicaid, or the Children’s Health Insurance Program (CHIP).
- Household Changes: Events such as marriage, divorce, birth or adoption of a child, or death of the primary policyholder qualify at QLEs.
- Individual Market Plans: Typically, there’s a 60-day period before or after the event to enroll in a new plan or make changes.
- Employer-Sponsored Plans: The window is usually 30 days following the event.
- Other Circumstances: Becoming a U.S. citizen, leaving incarceration, or changes in income affecting subsidy eligibility are also considered QLEs.
Documentation Requirements
Proof of the qualifying event is generally required. This may include marriage certificates, birth or adoption records, or documentation of coverage loss.
It’s crucial for employers to promptly report any QLEs to their health insurance providers or the Health Insurance Marketplace to ensure continuous coverage and avoid potential penalties. Encourage clients to maintain records of significant life events and seek assistance when navigating SEPs.
For a quick reference, we’ve included a printable cheat sheet you can keep at your desk. For more detailed information, visit HealthCare.gov.
DOL Releases New 2025 CHIP Model Notice
The U.S. Department of Labor (DOL) has released an updated version of the Children’s Health Insurance Program (CHIP) model notice.
Under the Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA), employers that sponsor group health plans are required to provide an annual CHIP notice to employees who reside in states offering premium assistance under Medicaid or CHIP programs. This requirement is based on the location of eligible employees, not the employer’s physical address.
Employer Considerations
Employers are not required to use the DOL’s model notice. Many opt to tailor the content to their workforce by:
- Including only the relevant state-specific information
- Incorporating company branding and formatting
- Embedding the notice into benefit guides or other plan documents
There is also no prescribed delivery method, as long as the notice reaches all employees who are, or may become, eligible for the group health plan and who live in states with available premium subsidies. Distribution often takes place during open enrollment or as part of a Wrap Summary Plan Description but must also occur upon hiring new employees.
Regardless of the method used, employers must distribute the CHIP notice annually to comply with federal law. Timely and accurate dissemination is key to ensuring employees are informed of their potential eligibility for premium assistance.
Paid Family & Medical Leave (PFML) Benefits by State
Navigating PFML just got easier. The Paid Family & Medical Leave (PFML) Benefits by State guide gives you a clear, side-by-side breakdown of paid leave programs nationwide. From eligibility and funding to benefit amounts and durations—this is the tool HR teams and employers need to stay one step ahead.
Question of the Month
Q: Do groups need to file and pay PCORI fees if they offer an FSA? Do groups have to file twice if group benefits run on calendar year, but the renewal and FSA run on different months? For example, a May 1 level-funded group with a medical plan that runs calendar year has an FSA that runs May 2025 through April 2026. Does the employer need to file two?
A: In short, an FSA is not subject to the PCORI fee if it is an excepted benefit. This means the employer cannot contribute more than $500 to the FSA (unless it is structured as a match) and employees eligible for the FSA must be eligible for the company’s group health plan. If the FSA meets these requirements, no PCORI fee is due.
In the second question, if the FSA is excepted, then no PCORI is needed, regardless of whether it operates on a different plan year. The level funded plan will need to pay the PCORI fee.
If the employer had an HRA and a level funded plan (i.e., two self-funded plans), or an FSA that is NOT excepted and a level-funded plan, two PCORI fees are due unless the two plans have the same employer-sponsor and operate on the same plan year.
The IRS has provided a helpful chart for applying the PCORI fee to various types of health coverage.
Answers to the Question of the Month are provided by Kutak Rock LLP. Kutak Rock provides general compliance guidance through the UBA Compliance Help Desk, which does not constitute legal advice or create an attorney-client relationship. Please consult your legal advisor for specific legal advice.
