Hello, New Year and New Rules.

A fresh calendar year is here full of optimism, clean slates, and absolutely no shortage of regulatory updates. While you’ve busy planning goals and budgets, lawmakers have been busy doing what they do best: adding the fine print.

In this newsletter series we will break down the most important changes coming your way without the jargon. Let’s start with a big one you’ll want on your radar early.

In this Newsletter:

• 2026 Retirement Changes & New Twists

  • New Long Term Part Timers (LTPT) Classification

  • Roth Twist for those making big bucks

  • Retirement Contribution Limit Changes

• 2026 Federal Tax Tables & Limits

• Be in the Know HR & Compliance Notes

  • W-2 Distribution Reminder

  • When to Expect Your 1095-C

  • 2026 Labor Law Posters Now Available!

  • 2026 Bank Holidays 

2026 Retirement Changes & New Twists 

Think part-time employees don’t get a seat at the 401(k) table? 

Think again. Thanks to the SECURE Act and SECURE 2.0, “long-term part-time” (LTPT) employees who log 500 hours for two consecutive years must be allowed to participate in your 401(k). To qualify: PT employees must be 21+ and consistently hit those hours. Good news for employers: you’re not required to make matching or non-elective contributions for LTPT employees, though you can if you’re feeling generous.

Roth Twist for those making big bucks

Retirement Contribution Limit Changes

Federal Tax Tables and Limits for 2026

Don’t miss a detail. Wonder what tax bracket you are in this year? What is the standard deduction? What is the FSA or HSA limit? What are the FICA and Medicare Caps this year?

We created an all-in-one 2026 Tax Limits overview that includes the tax rates, filing thresholds, deductions, FSAs, and more to make it easy to lookup in one place. View All 2026 Tax Limits

Be in the Know HR & Compliance Notes

W-2 Distribution Reminder

Every year around tax time, employers receive a flood of questions from employees: “Where’s my W-2? When will I get it? How do I access it?”

• Employees who opted for electronic delivery can typically access their W-2 after January 31st, through their employer’s payroll or HR system.

• Employees who did not choose electronic delivery will generally receive a paper copy, which may be mailed directly to them or sent to the employer for distribution, depending on company policy.

Remind employees that the government changed how taxes are collected and now less taxes are taken out of their paychecks, so they have bigger paychecks, but it is important they pay attention to their W-4 and make changes throughout the year when they have things that impact their income and what tax bracket they are in.

When to Expect Your 1095-C 

For employers with 50+ employees, ACA 1095-C forms are not due till March 2, but data needs to be submitted prior for preparation. Once year-end processing is complete forms will be available but delivery depends on the method you’re set up for.

By default, clients are set up for Traditional delivery, meaning printed 1095-Cs are shipped to the company location for employee distribution. Want to go digital? Employees can consent to electronic delivery (and once you do, there’s no going back to paper). Employees who don’t consent will still receive a mailed paper copy. There’s also a Direct Mail option if you’d like Netchex to send forms straight to your employees’ homes—no sorting required.

Want all the details, FAQs, and how-tos?
Check out the full Electronic 1095-C Delivery article on Netchex for everything you ever wanted to know about 1095-Cs (and maybe a little more).

2026 Labor Law Posters Now Available!

Contact us to request your labor law posters in digital format at no cost. If you prefer printed labor law posters for your workplace, we’re happy to order them on your behalf for an additional $50. Just let us know what works best for your team.

Email [email protected] if you’d like us to handle this for you.

2026 Bank Holidays 

As we kick off 2026, remember: staying on top of deadlines, updates, and new rules doesn’t have to feel like a full-time job. From retirement contributions to W-2s, we’ve got your back, so you can focus on what really matters: growing your business and maybe even sneaking in a little fun along the way.