Compliance Resource Center

FMLA Employer Size Check Reminder
(if hovering around 50 or more employees)

Unless statutorily exempted, employers not already subject to FMLA should begin assessing if they have had 50 or more employees during 20 or more workweeks in 2025. Because such workweeks need not be consecutive, employers on or near the threshold should continually monitor for the remainder of the year. Employers who met this threshold in 2024 are automatically subject to FMLA for 2025.

NOTE: Special rules apply to "joint employers" or "successors in interest", Controlled Groups, and Affiliated Service Groups; governmental plans are automatically subject to FMLA regardless of size. For more information, please consult the DOL’s Employer’s Guide to the Family Medical Leave Act.

2024 RxDC Reporting Deadline

Title II of the Consolidated Appropriations Act, 2021 (CAA) requires group health plans and insurers to submit plan-specific benefit and prescription drug rate information each June 1.  Among other aspects, the data files must include the total spending on health care services broken down by category, the plan's 50 most frequently dispensed prescription drugs, the 50 most costly prescription drugs by total annual spending, and the 50 prescription drugs with the greatest increase in plan expenditures. 

Employers and other plan sponsors with prescription drug coverage should work closely with their insurers, claims administrators, PBMs, and other stakeholders to make sure that they understand who is responsible for filing which information.  In some cases, it may be necessary for even a fully insured plan to submit one or more of their own data files.

2024 PCORI Fee Deadline

Plan administrators sponsoring self-funded health plans, Health Reimbursement Arrangements (HRAs), and non-excepted Flexible Spending Arrangements (FSAs) must submit and pay their 2024 PCORI Fees using IRS Form 720 on or before July 31, 2025.  For these purposes, self-funded plans include Level Funded plans, Individual Coverage HRAs (ICHRAs), as well as so-called “deductible buy-down” and “partially self-funded” health plans. 

Although PCORI Fees also apply to fully insured plans, the insurer is responsible for submitting and paying PCORI fees on behalf of the fully insured plan.  If you are uncertain as to what types of plans you offer or are not sure if this applies to you, please contact a member of your AssuredPartners Account Management Team.

Please see our most recent PCORI blog entry here.

DOL Form 5500 Deadline
(for plan years ending December 31, 2024; actual deadline varies based on plan year end date)

Unless excepted, all ERISA health and welfare plans must file a DOL Form 5500 by the last day of the seventh month following the end of the plan year, or the next business day if the deadline falls on a weekend.  This deadline can be extended two months by a timely Form 5558 filing.

Although ERISA health and welfare plans with fewer than 100 participants on the first day of the plan year are generally exempted from filing a 5500, all MEWAs as well as so-called "funded" plans (e.g., with plan assets held in a trust, such as a VEBA trust) that are not fully insured must file regardless of plan size.

Plans that meet the criteria for a governmental plan or church plan ERISA exception do not have to file a Form 5500.

Other deadlines may be approaching for your plan.