Opening of 2022 EEO-1 Reporting Portal Shifted to Fall 2023
Late last week, the EEOC unexpectedly changed the timeline for opening this year’s EEO-1 Reporting portal to sometime in “Fall 2023.” The EEOC is completing a mandatory, three-year renewal of the EEO-1 Component 1 data collection by the Office of Management and Budget (OMB) under the Paperwork Reduction Act (PRA). Thus the tentative opening of the 2022 EEO-1 Component 1 data collection is expected sometime in the Fall of 2023. All updates about the 2022 EEO-1 Component 1 data collection, including the final opening date and opening of the Filer Support Message Center, will be posted to www.eeocdata.org/eeo1 as they become available.
Federal: New IRS Guidance on Post-Pandemic HDHP Relief
On June 23, 2023, the IRS issued Notice 2023-37 addressing health savings accounts (HSAs) eligibility with high deductible health plans (HDHPs) after the COVID-19 pandemic relief. The notice also addressed Affordable Care Act (ACA) preventive services due to the Braidwood v. Becerra decision.
To be eligible for an HSA, an individual cannot have any disqualifying, non-HDHP coverage. During the pandemic, relief was provided to allow pre-deductible coverage of COVID-19 testing and treatment without jeopardizing HSA eligibility. The notice states that the relief provided in Notice 2020-15 is no longer needed now that the public health emergency (PHE) and national emergency (NE) have ended.
HSA eligibility relief will end on January 1, 2025, for calendar year HDHPs.
HSA eligibility relief will end on the 2023 plan year end date for non-calendar year HDHPs.
Plans that continue providing pre-deductible coverage for COVID-19 testing and related services will disqualify employees from making contributions or taking withdrawals from an HSA.
Employers subject to the Employee Retirement Income Security Act (ERISA) should prepare to update plan documents and distribute an amendment to the Summary Plan Description according to the required timelines.
The pre-deductible safe harbor for HDHPs, described in Notice 2004-23, is not changed for the preventive care described in the notice. The current notice states that COVID-19 is not included in the prior notice’s definition of infectious diseases covered under the safe harbor.