As the year comes to a close, it’s the perfect time for employers to take a step back and ensure all HR compliance tasks are up-to-date. From employee documentation to ACA filings, wrapping up the year with a clean compliance slate not only prevents penalties — it sets your business up for a smooth start in the new year.

At Emplova, we help business owners simplify the complexities of HR, payroll, and compliance — so they can focus on what’s next. Here’s a practical year-end checklist to guide your review.

1. Review Employee Records and Classifications

• Verify all employee information is current, including addresses, Social Security numbers, and tax forms (W-4s, I-9s, etc.).

• Confirm worker classifications — exempt vs. non-exempt, employee vs. contractor — are still accurate.

• Ensure terminated employees’ records are properly stored and retention timelines are being met.

2. Audit Payroll and Tax Filings

• Reconcile year-to-date payroll reports to ensure accurate W-2 and 1099 reporting.

• Verify fringe benefits (like group-term life insurance or personal use of company cars) are properly taxed.

• Confirm federal, state, and local tax deposits have been made and deadlines met.

3. Review Benefits and ACA Compliance

• Confirm that benefit eligibility, enrollment, and deductions align with plan rules.

• For Applicable Large Employers (ALEs), verify ACA reporting accuracy for Forms 1094-C and 1095-C.

• Prepare and distribute required annual notices, such as HIPAA, CHIPRA, and Creditable Coverage notices.

4. Update Employee Handbooks and Policies

• Review policies for compliance with changing state and local labor laws (e.g., paid leave, salary thresholds, non-compete updates).

• Update handbooks to reflect any new benefits or workplace policies effective January 1.

• Communicate updates clearly to employees and collect acknowledgment receipts.

5. Evaluate Paid Leave, PTO, and Time-Off Balances

• Confirm unused PTO is managed in accordance with company policy and state law.

• Review accrual carryover and payout practices to ensure consistency and compliance.

• Adjust new-year accruals based on policy updates or state mandates.

6. Check Posters, Notices, and Labor Law Updates

• Replace any outdated state or federal labor law posters.

• Ensure remote employees have digital access to required postings.

• Confirm required annual employee notices have been distributed.

7. Plan Ahead for 2026

• Review your HR and benefits technology setup — ensure integrations and employee portals are functioning properly.

• Evaluate next year’s compliance calendar (ACA deadlines, OSHA postings, Form 5500, etc.).

• Schedule training refreshers for harassment prevention, safety, or manager compliance.

Partnering with a PEO Can Simplify It All

Year-end compliance doesn’t have to be overwhelming. Emplova partners with growing businesses to handle HR administration, payroll, benefits, and compliance — all in one integrated platform with personalized support.

Our team helps you stay compliant, avoid costly errors, and start the new year with confidence.

Let’s simplify compliance together. Contact Emplova to learn how we can help you close out the year — and start the next one stronger.

Emplova is a unique Professional Employer Organization (PEO) that helps small to medium sized businesses grow and prosper by providing benefits, payroll, technology, compliance, and HR administration. To learn how we can create a winning HR strategy for your business contact us today