13 Labor & Employment Resolutions For 2013, Part 1

Schnader's end-of-year employer Alert - a "to-do" list of 13 resolutions for 2013 - garnered enough interest to prompt us to share our suggestions here. Today we post the first seven resolutions for 2013. We will post the final six next week. As 2013 already is underway, do not let too much time pass before considering implementation of these items as part of your plans for the year.

1. Develop a natural disaster plan (or enhance your existing plan) to address issues such as employee pay, leave, benefits, safety and collective bargaining as well as communication with and among employees in the event of another major natural disaster like Hurricane Sandy or an earthquake.

2. For employers with 50 or more employees, prepare for upcoming reporting and recordkeeping deadlines and significant tax changes under the Affordable Care Act (aka "Obamacare"). This includes providing employees with a summary of benefits and coverage and plain language for plan years commencing after September 22, 2012; incorporating the value of employer-provided health care coverage in employees' 2012 W-2 forms due by January 31, 2013; and providing employees by March 1, 2013 with written notice of the availability of health insurance through state exchanges and of tax credits to offset employee premium costs where employer-sponsored insurance is not provided. Other major changes under Obamacare effective January 2013 include an additional 0.9 percent payroll tax for Medicare for certain high income workers, a new $2,500 cap on employee flexible spending accounts and the termination of an employer tax subsidy that helps pay for retirees' drug benefits. Such changes are a precursor to more significant changes expected by the fall of 2013, by which time insurance companies, states and the federal government are required to establish a system allowing individuals to purchase insurance through exchanges.

3. Review and update employee and applicant criminal background check policies and practices (a)to consider the Equal Employment Opportunity Commission's (EEOC) 2012 enforcement guidelines and (b) to ensure compliance with new notification and reporting requirements under the Fair Credit Reporting Act, including providing employees and applicants with modified Summary of Rights forms in January 2013.

4. Review and update employee whistleblower and anti-retaliation policies and procedures in view of the reported receipt by the Securities & Exchange Commission (SEC) of 3,000...