We would like to make you aware of important changes to the Affordable Care Act (ACA) Employer Shared Responsibility provisions, commonly referred to as the “Pay-or-Play” requirements, effective January 1, 2027.These requirements generally apply to Applicable Large Employers (ALEs), defined as employers with 50 or more full-time employees, including full-time equivalents, based on the preceding calendar year.The IRS has announced increases to the potential employer penalties for 2027:ACA Employer
Please be aware of an upcoming change to the Massachusetts Paid Family and Medical Leave (PFML) contribution structure. Please see the attached notice for additional information.Effective January 1, 2027, the Commonwealth will be restructuring how PFML contributions are allocated between employers and employees. Under the new structure:Employer contributions will shift to the Family Leave portion of the PFML contribution.Medical Leave contributions will be paid 100% by employees.Please note that the final