HR Record Keeping- Are you ready for the New Year? Presented by: Terry Salo, Sr. HR Consultant Melissa Dern, Talent Acquisition Lead

Transcription

1 HR Record Keeping- Are you ready for the New Year? Presented by: Terry Salo, Sr. HR Consultant Melissa Dern, Talent Acquisition Lead

2 Agenda Recruiting Records Year End Checklist I-9 Forms Employee Data Records Retention Employee Files Onboarding Records 2019 Compliance Calendar ACA Reporting Deadlines

3 Job Advertisements 1 Year Resumes - 1 Year Job Applications 1 Year Recruiting Records Exception: Must retain 2 years (companies w/ Federal Contracts w/>150 employees and >$150,000 in contracts)

4 Year End Checklist Verify home address and emergency contacts Move terminated files to storage Conduct internal Form I-9 Audit Remind employee s to amend W4s (if applicable) Reconcile vacation/sick/pto balances for year-end payout or carryover Distribute new Handbooks and confirm acknowledgements forms Confirm EE salary s on life/disability policies Distribute new health/dental cards and updated SPDs (if applicable) Compile census information for retirement plan testing

5 Auditing Form I-9 Match I-9 s to current employee census. Documents should be filed alphabetically and in one file, not individual employee files. Active employees should be kept together and separated employees should be kept together. If an employee was hired after 11/7/86, they must have a completed I-9. Retention 3 years after date of hire or one year after or one year after the date employment ends, whichever is later.

6 Poll Question The employee can fill out the I-9 form and bring with their first day of work? Yes No

7 Form I-9 A fully completed I-9 will include: Employee section completely filled out either prior to starting but after offer has been made, or on first day of employment. Ensure that employee has dated and signed section 1. Employer section will be filled out within 3 days of the employee starting. Documents are listed in appropriate sections (Either A only or B and C). Date of hire is completed. Signature, date and address of company has been completed.

8 Correcting Form I-9 An employer should not conceal any changes made on the Form I-9, either by the employee or employer. Do not erase, white-out, or black-out text. Do not back-date signatures on the Form I-9. Corrections can be made by lining through the error, make correction and initial the change. Missing I9s for active employees create a new I9, but do NOT backdate it. Attach a written explanation.

9 Employee Data EE full name, SSN, Mailing Address, Date of Birth, Gender & Occupation Work Week (time and day) Hours worked each day and total hours each week Employee wages defined (weekly, biweekly, monthly) Total straight-time earnings (daily or weekly) Total overtime each workweek All additions or deductions from wages Total wages each pay period Date of payment and pay period covered by each payment

10 Records Retention 3 years: Payroll Records Collective Bargaining Agreements Sales & Purchase Records FMLA Leave Records 2 years: Time Cards Wage Rate Tables Work and Time Schedules * Retention requirements may vary by state

11 Poll Question Choose which employee is not required to keep for each employee? a) Personnel b) Time off Requests c) Critical Incident File d) Medical File

12 Employee Files Personnel Medical Benefits Payroll Records Other File

13 On-Boarding Records Required: Employee Data Form Federal, State & County Tax Withholding Forms Form I-9 State New Hire Reporting (Employer) EEO Data Form (100+ EEs) Benefit Enrollment Forms (if provided) & initial COBRA notification Recommended: Job Application Offer Letter Emergency Contact Form Employee Handbook Acknowledgement Form Job Description At-Will Employment Direct Deposit Form

14 2019 Compliance Calendar January 31: Forms W-2 filings due February 1 April 30: OSHA 300 Log posted February 28: ACA paper Forms 1094-C and 1095-C filings due to IRS March 1: 1095-C Forms due to Employees March 31: EEO-1 survey due to EEOC (List is not inclusive of all financial, legal, or other filings that may be required)

15 ACA Reporting ACA - Employer Mandate Reporting Who? Employers with 50+ full-time equivalent employee s being provided with health insurance. What? IRS Form 1094C (Transmittal Form) IRS Form 1095C (Employee Statement) Top only for fully insured plans Top & Bottom for self-insured plans

16 General Method Reporting includes: ACA Reporting Certification of employer provided minimum essential coverage Months minimum essential coverage was available Each FTE monthly cost for employee-only coverage under the employer s least expensive minimum value plan # of FTEs employed each month in the calendar year Name, address, and tax ID of each FTE employed during the calendar year Months each EE was covered on the group health plan during the year

17 ACA Reporting Deadlines 1095CForms to Employees March 1, 2019 Paper filing to the IRS February 28, 2019 Electronic filing to the IRS April 1, 2019

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19 2019 Webinar Series Here are the Jan. and Feb. VHR Webinars: anuary 23, 2019 Emerging Issues in 2019 February 20, Are you showing your employees the love? Low and No Cost Reward and Recognition Programs

20 Demo HR Support Center Let s take a look at the HR Support Center.