All requirements
Every compliance requirement, organized by lifecycle stage — the full library, not filtered. Click any item for its complete how-to page.
New Hire Documents
Starting a new job is an exciting time for your employees, and it's essential to ensure the process runs as smoothly as possible. A key part of welcoming new employees involves providing them with the necessary documents that satisfy legal requirements and establish clear expectations for their roles. Use Comply DIY to guide you through all the new hire documents — grouped below by purpose, in roughly the order you'll handle them.
Worker Classification & Government Forms
Start here. How you classify the worker determines which forms apply, and these government-required forms must be collected for every new hire.
3Worker Classification (Employee or Contractor)Before anything else, determine whether the worker is a W-2 employee or a 1099 independent contractor. This drives which forms you collect (W-4 vs. W-9) and which rules apply. Misclassification can lead to substantial penalties.4Form I-9, Employment Eligibility VerificationThis form verifies that the new employee is eligible to work in the United States. Required for every employee, with strict timing for completion.3E-VerifyA free federal system that electronically confirms a new hire's work authorization by comparing Form I-9 data against government records. It supplements — and never replaces — the I-9. Voluntary for most employers, but mandatory for federal contractors with the FAR clause and for employers in states that require it.5Form W-4, Federal Tax WithholdingEvery W-2 employee completes this form so you know how much federal income tax to withhold from their pay.5State Tax Withholding FormDepending on your state, there may be an additional form similar to the W-4 for state income tax withholding.
Required Notices
These federal notices must be provided to new hires whether or not your company offers benefits. Don't skip them just because the employee isn't benefits-eligible.
4Notice of Health Insurance Marketplace Coverage OptionsUnder the Affordable Care Act (ACA), employers must provide this notice to all new hires, generally within 14 days of their start date — regardless of whether the employee is eligible for or enrolls in your health plan, and regardless of whether you offer coverage at all.5Uniformed Services Employment and Reemployment Rights Act (USERRA) NotificationThis notice informs all employees of their rights under USERRA. It is typically satisfied by displaying the USERRA rights poster in common workplace areas or by including the information in the employee handbook.
Company Policies & Onboarding Forms
These aren't dictated by a specific government form, but they set clear expectations, protect the company, and round out a complete onboarding packet.
4Job DescriptionA clear job description sets expectations for the employee's role and responsibilities, and supports decisions on classification, pay, and accommodations down the road.4Employee HandbookThis provides an overview of your company's policies, procedures, and culture.5Acknowledgment of PoliciesHaving employees acknowledge that they've received and understand the employee handbook can be valuable for legal purposes.4Non-Disclosure Agreement (NDA)If employees will have access to sensitive company information, they should sign an NDA.5Emergency Contact FormIt's always a good idea to have emergency contact information on file for your employees.4Consent to Receive Documents ElectronicallyCollect this early. Once an employee consents, you can deliver the many required employment and benefits notices electronically rather than on paper — which makes the entire benefits-enrollment step below much easier to administer.
Employee Benefits / Initial Enrollment
If the new hire is (or will become) benefits-eligible, plan to deliver all of this before their new-hire waiting period ends.
All Benefits Notices & Enrollment MaterialsThe simplest rule: anything you provided to active employees at your most recent open enrollment should also go to each benefits-eligible new hire before their waiting period is up. That includes the full set of health plan notices, the SBC, enrollment forms, and the other required disclosures. See the Open Enrollment page for the complete list.
3Retirement Plan EnrollmentIf you offer a 401(k) or other retirement plan, provide the new hire with enrollment information and the Summary Plan Description, along with any other required disclosures, when they become eligible.4Salary Reduction Agreement (or Opt-Out)If you let employees pay their share of premiums — or contribute to an HSA — through payroll on a pre-tax basis, you need a salary reduction agreement under your Section 125 Premium Only Plan. Collect a signed agreement (or a signed opt-out) from each eligible new hire so the pre-tax election is properly documented.4Life Insurance: Enrollment Window & Beneficiary DesignationGroup life insurance usually works differently from health coverage. There's typically no annual open enrollment — employees generally must enroll when first eligible to get the guaranteed-issue amount, with the option to increase later only at renewal or by providing evidence of insurability (a health questionnaire or exam). Make sure new hires understand the window so they don't miss it. Just as important, collect a beneficiary designation form — carriers usually don't gather these, so it's the employer's job to collect, retain, and track them.Open Enrollment
Providing a comprehensive benefits package is a powerful tool for attracting and retaining top talent — and it comes with numerous compliance requirements. When employees are eligible for insurance and/or retirement benefits, there are essential documents and legal notices you are required to provide. Comply DIY is here to guide you through what to include.
Employee Benefits Packet or Portal
For ease of distribution and to ensure comprehensive communication of benefit offerings and legal requirements, consider compiling the following documents into an Employee Benefits Packet or an online Employee Benefits Portal.
4Benefits Highlights and Cost InformationInclude information about the health (and dental, vision, etc.) plan options available to your employees, any employer contribution toward the cost of coverage, and the employees' costs on a monthly and per-pay-period basis.4Benefits Enrollment FormsEach insurance company will have its own employee enrollment or waiver forms. Remember to include the required forms for any tax-advantaged accounts you offer, as well as a salary reduction agreement if you allow employees to pay their portion of the premium through a Section 125 Premium Only Plan.5Summary of Benefits and Coverage (SBC)The SBC provides information about health plan coverage and costs. This needs to be provided to employees at initial enrollment and annually at renewal time.5Notice of Grandfathered Status (if applicable)If your health plan maintains grandfathered status under the ACA, you must provide a notice informing your employees of this status.5HIPAA Special Enrollment Rights NoticeEmployees need to be aware of their rights to enroll in the group health plan upon certain life events or loss of other health coverage.4Notice of Coverage OptionsUnder the ACA, employers are required to provide this notice to all new hires informing them about the health insurance marketplace. It's also a good idea to include it in the Employee Benefits Packet.3COBRA General NoticeEmployers with 20 or more employees who offer a group health plan must provide an initial COBRA notice to new participants and their spouses.2State Continuation General NoticeMany states offer a continuation option similar to COBRA for companies with fewer than 20 employees (and sometimes for larger fully-insured groups after COBRA ends). These "mini-COBRA" plans often have notice requirements similar to COBRA.5Medicaid and CHIP NoticeA notice about premium assistance under Medicaid or the Children's Health Insurance Program (CHIP) should be included.5Women's Health and Cancer Rights Act NoticeEmployers that provide medical and surgical benefits for mastectomy must also provide benefits for reconstructive surgery and prostheses following a mastectomy.5Newborns' and Mothers' Health Protection Act (NMHPA) NoticeEmployers are required to provide notice to employees of their rights for hospital lengths of stay related to childbirth.5Michelle's Law NoticeThis notice informs eligible students about their rights to extended health insurance coverage under Michelle's Law.2Mental Health Parity and Addiction Equity Act (MHPAEA) NoticeThis notice informs employees about parity in mental health and substance use disorder benefits.3Genetic Information Nondiscrimination Act (GINA) NoticeThis notice informs employees about protections against discrimination based on genetic information.3Notice of Privacy Practices (NPP)Tells health plan participants how their protected health information (PHI) may be used and disclosed and the rights they have regarding it. Group health plans that are HIPAA covered entities — primarily self-insured plans — must maintain and distribute it.
Essential Benefits Documentation
Certain essential documents govern your benefits plans and must be made available to employees.
2Plan DocumentThis is the foundational document outlining the specifics of your company's benefits offerings. If your plan document does not meet ERISA standards, you may need an ERISA Wrap document.2Summary Plan Description (SPD)This document provides employees with a comprehensive description of the benefits plans and how they operate. If there are any material modifications not reflected in the most recent SPD, a summary of those modifications must be provided.2ERISA Wrap Plan Document and Wrap SPDThis document is a "wrapper" that makes your benefits an ERISA-compliant plan, adds any missing ERISA items, and incorporates carrier/TPA booklets — plus a plain-language Wrap SPD for participants.
Retirement Plans
If your organization provides a retirement plan to employees, there are additional compliance requirements beyond those for health and welfare benefits.
Spending Accounts
Tax-advantaged accounts such as Health Reimbursement Arrangements (HRA), Flexible Spending Accounts (FSA), Health Savings Accounts (HSA), Premium Only Plans (POP), and Dependent Care Accounts (DCA) offer financial benefits by allowing tax-free contributions to be used for eligible expenses. These accounts can be an important part of a well-rounded benefits package, and understanding their operation and benefits can help businesses and employees maximize their value.
Employee Pre-Tax Accounts
These accounts allow employees to reduce their taxable income by setting aside pre-tax dollars through payroll for eligible health, dependent care, and commuter expenses.
3Premium Only Plans (POP)This plan allows employees to pay their portion of insurance premiums with pre-tax dollars, reducing taxable income. Employees with an HSA can also contribute pre-tax through payroll when enrolled in a POP.1Flexible Spending Accounts (FSA)Employees contribute pre-tax dollars to pay for eligible healthcare expenses.2Dependent Care Assistance Program (DCAP)A pre-tax account to pay for eligible dependent care services, such as preschool, day camps, before/after-school programs, and child or elder daycare.2Qualified Transportation Benefit (QTB)Pre-tax commuter benefits for eligible transit, rideshare/vanpool, and qualified parking expenses, up to IRS monthly limits.3Health Savings Accounts (HSA)Employee-owned accounts for those enrolled in an HSA-qualified high-deductible health plan. Contributions are pre-tax and can be used tax-free for qualified medical expenses.
Employer-Funded Reimbursement Arrangements
These arrangements are funded entirely by the employer and reimburse employees tax-free for qualified medical expenses and, in some cases, individual health insurance premiums.
1Health Reimbursement Arrangements (HRA)Employer-funded group health plans that reimburse employees tax-free for qualified medical expenses up to an annual limit. Some plans allow limited rollover.1Medical Expense Reimbursement Plans (MERP)A type of HRA commonly used to reimburse a portion of the health plan deductible. Typically does not include rollover features.2Medicare Premium Reimbursement Arrangements (MPRA)For certain small employers (generally under 20 employees) to reimburse Medicare Part B/D and Medigap premiums for eligible employees.2Individual Coverage HRA (ICHRA)Employer-funded reimbursements for employees' individual health insurance premiums and/or other qualified medical expenses, subject to ICHRA rules.2Qualified Small Employer HRA (QSEHRA)For employers with fewer than 50 full-time equivalents to reimburse individual premiums and medical expenses tax-free, within annual IRS limits.2Excepted Benefit HRA (EBHRA)An HRA that can reimburse certain excepted benefits — such as dental/vision, COBRA premiums, or short-term limited-duration insurance — up to an annual cap. Offered alongside group health coverage.
Annual Requirements
Compliance is not a one-and-done event; it is an ongoing process that requires regular updates and attention. Part of your obligations as an employer involves doing some calculations, providing required notices to employees, and meeting reporting requirements set by various governing bodies.
Calculations and Determinations
Certain calculations and determinations must be performed annually to ensure that your company and its benefits offerings comply with laws and regulations.
3Determination of Applicable Large Employer (ALE) Status for Employer MandateEmployers with an average of 50 or more full-time equivalent employees in the previous year are considered ALEs under the ACA.3Affordability Calculation for ALEsALEs are required to ensure that their health coverage is affordable and meets minimum value standards to avoid potential penalties.3Determination of Full-Time or Part-Time Status for Variable Hour EmployeesEmployers must identify full-time employees for purposes of ACA compliance using a measurement and stability period methodology.3Medicare Part D Creditable Coverage DeterminationBefore you can send the required Part D notice to employees or report to CMS, you must determine whether your prescription drug coverage is creditable — that is, whether it is expected to pay at least as much as standard Medicare Part D coverage on average.2MHPAEA Comparative AnalysisPlans that cover both medical/surgical and mental-health or substance-use-disorder benefits must perform and document a written comparative analysis showing that nonquantitative treatment limitations (such as prior authorization or step therapy) are no more restrictive for MH/SUD benefits than for medical/surgical benefits. It must be available to regulators on request.
Notices and Reporting Requirements
Employers are responsible for both distributing certain employee notices and submitting reports to government agencies such as the IRS, the Department of Labor (DOL), and the Centers for Medicare and Medicaid Services (CMS). These requirements help ensure transparency and regulatory compliance.
4Medicare Part D Creditable Coverage Notice (for Employees and Dependents)This notice informs employees whether their prescription drug coverage is expected to pay, on average, as much as the standard Medicare prescription drug coverage.4Medicare Part D Creditable Coverage Report (to CMS)Employers who provide prescription drug coverage are required to disclose annually to CMS whether the coverage is creditable.2IRS Form 1094/1095 for ACA ReportingThese forms are used to report information about offers of health coverage and enrollment in health coverage for employees.4W-2 Reporting of Employee Benefits ValueEmployers that issue 250 or more W-2s for the year are required to include the cost of group health coverage on their employees' W-2 Wage and Tax Statements.4PCORI Fee (Form 720)Sponsors of self-insured health plans must pay the Patient-Centered Outcomes Research Institute fee annually using IRS Form 720. The fee is based on the number of covered lives under the plan and is due by July 31 each year.2Group Health Plan Excise Taxes (Form 8928)Employers that have experienced a compliance failure under COBRA, ACA market reform requirements, or comparable HSA contribution rules must self-report and pay the resulting excise taxes using IRS Form 8928.3State Individual Mandate Employer ReportingEmployers with employees in California, the District of Columbia, Massachusetts, New Jersey, or Rhode Island must file annual MEC (minimum essential coverage) reports with each applicable state, in addition to federal 1094/1095 filings.2Form 5500 (for Health and Welfare Plans with 100+ Participants)This form provides information about the plan's financial conditions, investments, and operations.3Form 5500 (for Retirement Plans)Most retirement plans must file an annual report about the plan's financial conditions, investments, and operations.3EEO-1 Report (for Companies with 100+ Employees)This form collects data about the number of individuals employed, their distribution by legal job category, and information about their sex and race/ethnicity.5SBC MonitoringSome insurance carriers require confirmation that Summary of Benefits and Coverage (SBC) documents were distributed and ask employers to report how they were delivered.5Medicare Secondary Payer (MSP) Status UpdateSome insurance carriers may request annual confirmation or updates on your MSP status. This process helps to ensure correct coordination of benefits. As an employer, you're required to provide accurate information when requested.4Prescription Drug Data Collection (RxDC Reporting)Employers must report the average monthly premium they pay and employees pay for health insurance benefits to CMS. Some carriers may assist in collecting this information and submitting it if the employer meets the reporting deadline.4Gag Clause AttestationAn annual attestation submitted to CMS confirming that the plan's contracts with carriers, TPAs, and PBMs contain no prohibited "gag clauses" restricting access to provider cost or quality-of-care information. Required since 2023 and due by December 31 each year.
As-Needed Compliance
Beyond the regular annual requirements, your organization may also face compliance obligations that arise from specific events or changes in your benefits program or workforce. At Comply DIY, we're here to guide you through these "as-needed" scenarios and ensure that you're ready to respond appropriately when these situations arise.
Leave and Disability
Notices and requirements triggered by leaves of absence and disability accommodations.
3Family and Medical Leave Act (FMLA) RequirementsEmployers with 50 or more employees must provide eligible employees with up to 12 weeks of unpaid, job-protected leave per year for specified family and medical reasons, and must maintain the employee's health coverage during the leave.3Other Leave LawsIn addition to FMLA and ADA, many states have their own leave laws that employers must comply with. Whether it's paid family leave, sick leave, or other types of mandated leave.4Workers Compensation NoticeEmployers must provide notices to employees informing them of their rights, benefits, and obligations under the state's workers' compensation laws.3Disability Accommodation NoticeEmployers must inform employees about their rights to reasonable accommodation under the Americans with Disabilities Act (ADA) and similar state laws.4Return to Work Notification (post-leave or post-disability)Employers must provide these notices when an employee is cleared to return to work following a period of leave or disability.
Termination
Documents and notices required when an employee leaves — voluntarily or otherwise.
4Employee Status Change NotificationThese notices inform various parties, such as insurance carriers or retirement plan administrators, of changes in an employee's employment status that could affect benefits eligibility.5Exit Interview ChecklistThis tool helps employers gather valuable feedback from departing employees, return company property, and provide any necessary final paperwork or instructions.3Final Paycheck LawsEach state has laws governing when a final paycheck must be delivered to a departing employee, which may vary depending on whether the employee quit or was terminated.4Unemployment Insurance NotificationEmployers must provide notifications to terminated employees about their eligibility to file for unemployment insurance benefits.3COBRA Election NoticeThis notice informs departing employees of their right to continue their health insurance coverage under the company's group health plan.3COBRA Early Termination NoticeThis notice is sent when a participant's COBRA continuation coverage ends earlier than the maximum period.3COBRA Unavailability of Continuation NoticeThis notice is sent when a participant is not entitled to the COBRA continuation coverage they requested.2State Continuation Election Notice (Mini-COBRA)Some states require employers to provide a notice of continuation coverage rights that is similar to the federal COBRA notice, often for smaller employers not subject to federal COBRA.2Record RetentionEmployers must maintain certain personnel records for a specified duration after an employee's termination, according to both federal and state laws.5Certificate of Creditable CoverageOn request, provide proof of prior health coverage (for self-insured employers). While an employee can request a Certificate of Creditable Coverage at any time, it usually happens when they leave employment and lose group health coverage.4Form for Confirming Creditable CoverageComplete the form that confirms creditable coverage for employees transitioning to Medicare. It's possible the employee will continue to work after signing up for Medicare, but employees often terminate their group health coverage when they enroll in Medicare.
Health Plan Changes
Any change to your health plan triggers documentation and notice requirements.
2Plan Document AmendmentsIf a company makes changes to its health plan, it must amend its plan document and provide a summary of material modifications (SMM) to plan participants.3Summary of Material Modifications (SMM)This document informs plan participants of important changes to their benefits or rights under the plan.5NEW Summary of Benefits and CoverageAny changes to your health plan may affect the Summary of Benefits and Coverage (SBC) that was previously distributed to employees. Ensure that the SBC is updated accurately to reflect any plan changes and redistributed to plan participants as required.4Health Plan Change NoticeThis notice informs plan participants of any significant changes to their health plan.
Other As-Needed Situations
Specific events that trigger compliance obligations outside the categories above.
2Determining How Common Ownership Impacts Compliance RequirementsWhen two or more companies are under common ownership, the combined employee count can impact the compliance obligations under various employment laws.2Notice of Breach of Unsecured Protected Health Information (PHI)Notify affected individuals, the Secretary of HHS, and, in certain circumstances, the media of a breach of unsecured PHI.3Qualified Medical Child Support Order (QMCSO) NoticesThese notices inform an employee when a court has ordered a child to be added to their health insurance plan.