Each year, the state and federal legislatures pass new employment laws, or update existing ones, that directly impact the way employers do business. Last year was no exception with the passing of dozens of new regulations that went into effect on January 1, 2014, and many other going into effect later in the year. Topics covered in the report include: - Health Care Reform Updates 2013-2014 - ACA Provisions for Small Employers - Cyber Crime Liabilities for Small Businesses - New Compliance Obligations for 2014 - Summary of Major Employment Legislation - Minimum Wage Updates - Workers’ Compensation Rates to Rise in 2014 - Tax Updates for 2014 - Training & Development Webinars

1. 2014
Human
Resources
Updates
Inside:
▪ Health Care Reform Updates 2013-2014
▪ ACA Provisions for Small Employers
▪ Cyber Crime Liabilities for Small Businesses
▪ New Compliance Obligations for 2014
▪ Summary of Major Employment Legislation
▪ Minimum Wage Updates
▪ Workers’ Compensation Rates to Rise in 2014
▪ Tax Updates for 2014
▪ Training & Development Webinars

2. Health Care Reform Updates
2014 & 2015
Employer Mandate
The Employer Mandate, originally scheduled to take effect in 2014,
has been delayed until 2015. The Affordable Care Act does not
require businesses to provide health benefits to their employees,
however, if a large employer (50 or more full-time equivalents)
chooses not to offer a health plan or chooses to offer a plan
that does not meet the minimum requirements of the law
(affordable health plan), then the large employer is subject to
the segment of the law which establishes employer penalties.
In general, there are 2 penalties: A $2,000 per employee (minus
the first 30) penalty for a large employer not offering coverage; and for employers who
offer coverage which does not meet the minimum requirements of the law, a $3,000 penalty for any
employee who receives subsidized coverage through the Exchange. Enforcement of the penalty was
originally scheduled to begin in January 2014, however, in July 2013 the Federal agencies announced
a one year delay, giving employers a reprieve until January 2015.
Individual Mandate
As of January 1, 2014, the government requires most Americans to have health insurance. Individuals,
including children, who don’t have coverage and who are not in one of the groups that is an exception
to the rule, will pay a penalty. In 2014, the penalty is $95 or 1 percent of taxable income, whichever
is greater. In 2015, the penalty will be $325 or 2 percent of taxable income, and in 2016 the penalty
will be $695 or 2.5 percent of taxable income. Each year after 2016, the government will publicize
the penalty based on a cost-of-living adjustment. To help the uninsured meet the cost of mandated
insurance, the government will offer premium credits and cost sharing subsidies to people who meet
the following three criteria: 1) they meet certain income guidelines, 2) if they enroll in one of the new
state-run insurance exchanges, and 3) if their employer does not offer them affordable coverage.
Employer Reporting
The Agencies have delayed the segments of the law related to information reporting. Employers and
other reporting entities are encouraged to voluntarily comply with the reporting rules during 2014,
however, future guidance will detail the requirements which are now scheduled to be due in 2016 for
the 2015 calendar year.
Employer waiting periods for group health coverage
The ACA mandates that employers may not have a benefits eligibility waiting period longer than 90
days. However, California approved AB 1083, which requires that as of 1/1/14 a California employer
may not have a waiting period greater than 60 days.
Employer Notice Requirement (Market Place Notice)
Effective 10/1/13 employers were required to provide a Market Place Notice to all employees. This is a
continuing requirement. New employees must receive the notice within 14 days of their date-of-hire.
CPEhr manages this requirement for employees on CPEhr health plans.
Eliminating Annual Limits on Insurance Coverage
Effective 1/1/14 the law prohibits new plans and existing group plans from imposing annual dollar
limits on the amount of coverage an individual may receive.

3. Ensuring Coverage for Individuals Participating in Clinical Trials
Effective 1/1/14 Insurers are prohibited from dropping or
limiting coverage because an individual chooses to participate
in a clinical trial. Applies to all clinical trials that treat cancer or
other life-threatening diseases.
Coverage Documentation
Effective 1/1/14 health plans must provide coverage
documentation to both covered individuals and the IRS.
Establishing Affordable Insurance Exchanges
The law creates a state-based Market Place, also called Health
Benefit Exchanges and Small Business Health Options Program
(SHOP) Exchanges, administered by a governmental agency or
non-profit organization, through which individuals and small
businesses can purchase qualified coverage. Exchanges began
taking applications in October 2013 for a January 1, 2014
effective date.
Health Insurance Premium and Cost Sharing Subsidies
Effective 1/1/14 the new Market Place also called the
Exchange, administers tax credits and cost sharing subsidies
to qualifying individuals who purchase coverage through
the Exchange. Eligibility is based on size and income of the
household and whether or not the individual’s employer offers
an “affordable” health plan.
Increased Access to Medicaid
States that implement the ACA’s Medicaid expansion will gain
a population of people who will become newly eligible for
Medicaid effective 1/1/14. Starting 1/1/14, coverage for the
newly eligible adults are fully funded by the federal government
for three years. It will phase down to 90% by 2020.
Summary Of Health Care
Reform Provisions For
Small Employers With
Small Group Health Plans
Employers offering coverage through a Small
Group health plan have a number of smallgroup specific provisions to contend with,
some of which are listed below:
Essential Health Benefits:
Creates an essential health benefits package
that provides a comprehensive set of
services and creates four categories of plans
to be offered through the Exchanges, and in
the individual and small group markets.
Guaranteed Availability of Insurance:
Requires guarantee issue and renewability
of health insurance regardless of health and
allows rating variation based only on age
(limited to a 3 to 1 ratio), geographic area,
family composition, and tobacco use (limited
to 1.5. to 1 ratio) in the individual and the
small group market and the Exchanges.
Increasing the Small Business
Tax Credit:
The law implements the second phase of the
small business tax credit for qualified small
businesses and small non-profit organizations.
In this phase, the credit is up to 50% of the
employer’s contribution to
provide health insurance
for employees. There is also
up to a 35% credit for small
non-profit
organizations.
May only apply if coverage
is purchased through the
Exchange.
As clarification or new guidance
is published by the Agencies,
we update our clients through
electronic media. Information
provided by CPEhr about Health
Care Reform should not be
regarded as legal advice.

4. Summary of Major Employment Legislation by State
Arizona
•
2014 Minimum Wage Determination. Effective January 1, 2014, the minimum wage in Arizona will increase by 10 cents per
hour to $7.90. 1/1/2014
California
•
•
•
•
•
•
•
•
•
•
•
AB 10
Increases the minimum wage, on and after July 1, 2014, to not less than $9.00 per hour and further increases the
minimum wage, on and after January 1, 2016 to not less than $10 per hour. 7/1/2014
AB 11
Revises provisions to require employers to permit an employee who performs emergency duty as a volunteer
firefighter, reserve peace officer, or as emergency rescue personnel, as defined, to take a leave of absence for the purpose of
engaging in fire, law enforcement, or emergency rescue training. Effective: 1/1/2014
AB 263 Prohibits an employer from engaging in unfair immigration-related practices for the purpose of retaliation against any
person who exercises any rights under the Labor Code, and authorizes a court to order the appropriate government agencies to
suspend certain business licenses held by the violating party for prescribed periods based on the number of violations. Expands
the protected conduct to include a written or oral complaint by an employee that he/she is owed unpaid wages; authorizes a
private right of action for equitable relief, damages, and penalties by an employee against an employer who engages in unfair
immigration-related practices; clarifies that an employer is prohibited from discriminating, retaliating, or taking adverse action
against an employee or job applicant who has engaged in prescribed protected conduct relating to the enforcement of the
employee’s or applicant’s rights. Effective: 1/1/2014
AB 556 Adds “military and veteran status” to the list of categories protected from employment discrimination. Provides an
exemption for an inquiry by an employer regarding military or veteran status for the purpose of awarding a veteran’s preference
as permitted by law. Effective: 1/1/2014
AB 633 Prohibits an employer from having a policy precluding an employee from providing emergency medical services,
including, but not limited to, cardiopulmonary resuscitation, in response to a medical emergency; provides that these provisions
do not impose any express or implied duty on an employer to train its employees regarding emergency medical services or
cardiopulmonary resuscitation. Effective: 1/1/2014
SB 46
Revises certain data elements included within the definition of personal information by adding certain information
that would permit access to an online account. Imposes additional requirements on the disclosure of a breach of the security of
the system or data in situations where the breach involves personal information that would permit access to an online or email
account. Effective: 1/1/2014
SB 288
Prohibits an employer from discharging or in any manner discriminating or retaliating against an employee who is a
victim, as defined, of specified offenses, as defined, for taking time off from work, upon the victim’s request, to appear in court
to be heard at any proceeding, including any delinquency proceeding, involving a post-arrest release decision, plea, sentencing,
post-conviction release decision, or any proceeding in which a right of the victim is at issue. Effective: 1/1/2014
SB 292
Specifies, for purposes of the definition of harassment because of sex, that sexually harassing conduct need not be
motivated by sexual desire. Effective: 1/1/2014
SB 390
Makes it a crime for an employer to fail to remit withholdings from an employee’s wages that were made pursuant
to state, local, or federal law. Effective: 1/1/2014
SB 400
Extends protections to, and prohibits employers from taking adverse employment action against, victims of stalking.
Also prohibits an employer from discharging or in any manner discriminating or retaliating against an employee because of the
employee’s status as a victim of domestic violence, sexual assault, or stalking if the victim provides notice to the employer of the
status or the employer has actual knowledge of the status, and requires the employer to provide reasonable accommodations
for such a victim.
SB 435
Requires an employer to pay an employee, for any meal, rest or recovery period mandated by law, one additional
hour of pay at the employee’s regular rate of compensation for each workday that the meal or rest or recovery period is not

5. •
•
•
•
provided. The law previously required payment for any meal or rest period only.
SB 496
Prohibits an employer from making, adopting, or enforcing any rule, regulation, or policy preventing an employee from
disclosing information to a government or law enforcement agency, if the employee has reasonable cause to believe that the
information discloses a violation of, or noncompliance with, a local rule or regulation; prohibits retaliation because the employer
believes that the employee disclosed or may disclose information; prohibits an employer from retaliating against an employee
for disclosing, or refusing to participate in an activity that would result in a violation of or noncompliance with a local rule or
regulation.
SB 530
Prohibits an employer from asking an applicant to disclose, or from utilizing as a factor in determining any condition
of employment, information concerning a conviction that has been judicially dismissed or ordered sealed unless the employer is
required by law to obtain that information, regardless of whether that conviction has been expunged, judicially ordered sealed,
statutorily eradicated, or judicially dismissed following probation, or if the employer is prohibited by law from hiring an applicant
who has been convicted of a crime.
SB 666
Provides that reporting or threatening to report an employee’s, former employee’s, or prospective employee’s suspected
citizenship or immigration status, or the suspected citizenship or immigration status of the employee’s or former employee’s
family member, as defined, to a federal, state, or local agency because the employee, former employee, or prospective employee
exercises a designated right, would constitute an adverse employment action; prohibits an employer from retaliating or taking
adverse action against any employee or applicant for employment because the employee or applicant has engaged in protected
conduct. Effective: 1/1/2014
SB 770
Expands the scope of the family temporary disability program to include time off to care for a seriously ill grandparent,
grandchild, sibling, or parent-in-law. Effective: 7/1/201
Colorado
•
•
HB 1209 Revises new-hire reporting requirements to comply with federal requirements that define “newly hired employees”
and adds a new data element for new-hire reports for the date on which new hires first perform paid services. 1/1/2014
Rules re 7 CCR 1103-1 Increases the state minimum wage to $8.00 per hour and the state tipped employee minimum wage to
$4.98 per hour. Effective: 1/1/ 2014
Connecticut
•
•
HB 6452 Requires each employer, person or organization employing one or more employees to file and pay electronically
quarterly unemployment tax returns, unless a waiver is secured. Effective: 1/1/2014
SB 387
Raises the minimum wage to $8.70 per hour as of January 1, 2014 and $9.00 per hour as of January 1, 2015.
Delaware
•
HB 162 Brings the health insurance provisions of the Delaware insurance code into compliance with the federal Affordable Care
Act. Effective: 1/1/2014
Florida
•
2014 Minimum Wage Determination The minimum wage in Florida will increase to $7.93 per hour. Effective January 1, 2014.
Hawaii
•
SB 332 (HB 59) Requires employers to provide employees with specific wage and employer information in employees’ pay
records; requires employers to maintain accurate and timely wage recordkeeping. Effective 1/1/2014
Idaho
•
HB 22
Revises reporting and paying periods for Idaho income tax withheld by certain employers. 1/1/2014
Illinois
•
•
•
•
HB 1
Creates the Compassionate Use of Medical Cannabis Pilot Program Act. Does not prohibit drug-free workplace policies
provided they are applied in a nondiscriminatory manner. Effective: 1/1/2014
HB 2590 Provides that an employer may seek an order of protection to prohibit further violence or threats of violence by a
person. Effective: 1/1/2014
HB 3038 Provides that employers and their employees or agents can be sued by any parties to electronic communications that
are monitored illegally. Effective: 1/1/2014
SB 10
Provides same-sex and different-sex couples and their children equal access to the status, benefits, protections, rights,
and responsibilities of civil marriage. Effective: 6/1/2014
Massachusetts
•
HB 3538 Section 67 of the FY 2014 budget provides for a repeal of the state’s Fair Share Contribution Program, which mandated
that employers with 11 or more full-time employees make a “fair and reasonable” contribution toward the health care costs of
their full-time workers or pay a penalty. Effective: 1/1/2014
Minnesota
•
SB 523 (HB 690) Limiting reliance on criminal history for employment purposes. Effective 1/1/2014

6. Missouri
•
•
2014 Minimum Wage Determination The minimum wage in Missouri will increase to $7.50 per hour effective January 1, 2014.
Compensation for tipped employees must also total at least $7.50 per hour.
SB 1
Modifies the law relating to the Second Injury Fund and occupational disease within the workers’ compensation
system; affirmatively states that occupational diseases are exclusively covered under workers’ compensation laws and establishes
various occupational diseases; provides that employers do not have subrogation rights in toxic exposure cases when a person is
liable to the employee and that employees making claims against the Fund must undergo a reasonable medical examinations at
the request of the Attorney General; provides that claims for permanent partial disability are not allowed against the Fund and
that only certain permanent total disability claims are allowed. Effective: 1/1/2014
Montana
•
2014 Minimum Wage Determination The minimum wage in Montana will increase from $7.80 per hour to $7.90 per hour on
January 1, 2014.
Nevada
•
SB 374
Clarifies that the existing medical marijuana law does not require any employer to allow the medical use of marijuana
in the workplace, and does not require an employer to modify job or working conditions that are based upon the reasonable
business purposes of the employer with respect to a person who engages in the medical use of marijuana. However, the employer
must attempt to make reasonable accommodations for the medical needs of an employee who engages in the medical use of
marijuana if the employee holds a valid registry identification card, provided that such reasonable accommodation would not:
(a) Pose a threat of harm or danger to persons or property or impose an undue hardship on the employer; or (b) Prohibit the
employee from fulfilling any and all of his or her job responsibilities. Effective: 4/1/2014
New Jersey
•
Public Question No. 2 Sets the minim um wage at $8.25 per hour. The amendment also requires annual increases based on any
annual increases in the cost of living. Effective: 1/1/2014
New York
•
•
SB 4728 (AB 7951) Relating to deductions for child support collections, requires an income payor to issue a notification when
the debtor no longer receives income and to provide the debtor’s last address and the name and address of the debtor’s new
employer, if known. Effective: 4/27/2014
SB 2607 Increases the minimum wage in New York to $8.00 on December 31, 2013, $8.75 on December 31, 2014, and $9.00
on December 31, 2015. Effective: 12/31/2014
Ohio
•
2014 Minimum Wage Determination The minimum wage rate in Ohio will increase on January 1, 2014, to $7.95 per hour for
non-tipped employees and to $3.98 per hour for tipped employees, plus tips. Effective: 1/1/2014
Oklahoma
•
SB 1062 Comprehensive Workers’ Compensation reform bill. Effective: 2/1/2014
Oregon
• 2014 Minimum Wage Determination The minimum wage in Oregon will rise to $9.10 an hour in 2014.
Effective: 1/1/2014
• HB 2654 Prohibits employers from requiring employees to disclose personal social media account
passwords or to allow the employer to view the employee’s personal social media account.
Effective: 1/1/2014
• HB 2683 Authorizes the employer to pay wages due to the employee through direct deposit into
employee’s account, and requires employer to pay employee wages by check upon
employee request. Effective: 1/1/2014
•
HB 2903 Requires certain employers to post in premises where employees are
employed a summary of statutes and rules related to employment rights of victims of
domestic violence, harassment, sexual assault or stalking. Effective: 1/1/2014
•
HB 2950 Allows eligible employees to take family leave to deal with the death
of family member.Effective: 1/1/2014
•
SB 590 Revises new-hire reporting requirements to comply with federal
requirements that define ‘newly hired employees.” Effective: 1/1/2014
Rhode Island
•
HB 5079 Raises the minimum wage commencing January 1, 2014 to $8.00 per
hour. Effective: 1/1/2014
•
HB 5507 (SB 357) Prohibits an employer from inquiring either orally or in

7. •
•
writing about an applicant’s prior criminal convictions, with certain exceptions, until the first interview with the applicant. An
employer may inquire about the applicant’s criminal convictions during the first interview and thereafter in accordance with all
applicable state and federal laws. Effective: 1/1/2014
HB 6065 (SB 980)
Allows employers whose average payroll exceeds 200% of the state minimum wage to pay wages less
frequently than weekly. Effective: 1/1/2014
SB 256
Raises the minimum wage commencing January 1, 2014 to $8.00 per hour. Effective: 1/1/2014
Tennessee
•
•
SB 1209 (HB 850)
Removes certain prevailing wage requirements for the construction industry. Effective: 1/1/2014
SB 519 (HB 549)Allows individuals to be exempt from the workers’ compensation requirements if such individual is a member
of a recognized religious sect or division and is an adherent of established tenets or teachings of such sect or division by reason
of which such individual is conscientiously opposed to acceptance of the benefits provided by the workers’ compensation laws.
Effective: 1/1/2014
Texas
•
HB 489 Provides that restaurants, retail food stores, and other food establishments and vendors may not deny in certain
circumstances an assistance animal entry into an area of the establishment that was open to customers and was not used to
prepare food. The assistance animal would have to be accompanied and controlled by a person with a disability or in training
and controlled by an approved trainer. If the assistance animal were accompanied by a person whose disability was not readily
apparent, a staff member of the establishment could inquire only about whether the assistance animal was required because
the person had a disability and what type of work the animal was trained to perform. Effective: 1/1/2014
Vermont
•
2014 Minimum Wage Determination Vermont’s minimum wage will increase to $8.73 an hour in 2014. The basic tip wage rate
for service and tipped employees will increase to $4.23 per hour. The maximum tip credit allowed for 2014 is $4.50 per hour.
Effective: 1/1/2014
Virginia
•
HB 1900 Aligns regulation of health insurance and related products to be consistent with relevant requirements of the federal
Affordable Care Act. Addresses premium rate restrictions on health benefit plans providing individual and small group health
insurance coverage, prohibits discrimination based on health status, prohibits adjustments in the cost of coverage based on
genetic information, requires individual and small group health insurance coverage to include the essential health benefits
as required by the Affordable Care Act, limits waiting periods for health plans offering group health insurance coverage to 90
days, and, effective 1/1/16, expands small employer groups from those with no more than 50 employees to no more than 100
employees. Effective: 1/1/2014
Washington
•
•
2014 Minimum Wage Determination Washington’s minimum wage will increase to $9.32 per hour beginning January 1, 2014.
HB 1752 (SB 5590)Changes certain requirements for the operation of commercial motor vehicles in order to comply with federal
regulations. Effective: 7/8/2014
This comprehensive state by state summary is provided by our strategic partner, Littler Medelson, P.C., authored by Matthew Ruggles, Littler
Publications and utilized with their permission.
Minimum Wage in the National Spotlight
The new year brings with it a new election season, and it appears the Federal Minimum Wage will be at the center
of the political debate.
Since the inception of the FSLA in 1938 under President Roosevelt, it has been debated whether the enforcement of
a fair “living wage” should outweigh the negative effects such an enforcement might have on the economy. As the
costs of living continue to change, every few years the Congress revises the FSLA to accommodate these changes.
These revisions are always accompanied by a spirited political debate, and we should expect the same in 2014.
While the Federal Rate has been maintained at $7.25 per hour since 2009, when this section of the Fair Labor Standards
Act (FLSA) was last modified by Congress, a number of States maintain their own minimum wages, and 14 states are
increasing their minimum wage in 2014.

8. Workers Compensation Rates Trend Upwards in 2014
Throughout the U.S. employers are seeing a variety of increases in Workers Compensation rates. While some states will
maintain their current rates, others will see increases ranging from 1% to over 11%.
In some cases, these increases are “part of long-term plan[s] to ensure steady and predictable rates by benchmarking
against wage inflation,” says Department of Labor and Industries Director Joel Sacks. In other cases, increases may be
attributed increased medical expenses and other expected higher costs.
California Workers’ Compensation Update
Following months of speculation and anticipation, California
Insurance Commissioner Dave Jones officially approved a
7.6% increase for California workers’ compensation pure
premium rates in 2014.
physician work, and professional liability insurance. Payments
for services are calculated by multiplying the total combined
costs of the service by a conversion factor, and adjusted for
geographical differences in various resource costs.
The Back-Story
On September 24, 2013, a new Physician Fee Schedule was
filed with the Secretary of State and will be published in the
California Code of Regulations, effective January 1, 2014.
The changes and reforms in payment reimbursements were
mandated in Senate Bill (SB) 863. While the new payment
system will be phased in over the next four years, the Bureau
estimates that two-thirds of all medical payments to paid on
2014 policies will incur the full impact of the change.
Throughout the second half of 2013, the California WCIRB
(Workers’ Compensation Insurance Rating Bureau) had
fluctuated in its recommended increases for 2014 insurance
rates. In August, it was expected that increase would range
between 4% - 5%. However, that number continued to rise,
reaching 7.8% in September, and peaking at 9.6% in October.
The final increase approved by Commissioner Jones
settled at 7.6%.
The Bureau explained that the amended
filing is to cover expected higher costs from
California’s new Medicare-style payment
system for physicians reimbursements.
This new system, which was mandated
by last year’s workers’ compensation
reforms, and which was developed
and adopted by the Division of
Workers’ Compensation (DWC),
is known as a resource-based
relative
value
scale
(RBRVS) system.
What is RBRVS?
Briefly, in the RBRVS
system, payments
for
medical
services
are
determined by
the estimated
costs needed
to
provide
them.
The
cost
of
providing
each service
is
divided
into
three
components:
practice expense,
Dr. Rupali Das, Executive Medical Director of the Division of
Workers’ Compensation (DWC) states:
“Adopting a payment schedule based on the RBRVS will
increase fairness in reimbursement across the spectrum
of medical services, help to reduce disputes regarding the
reasonable value of medical services, and improve injured
workers’ access to the most needed medical services.”
Based on actuarial projections, the Bureau estimates that
the new system will increase physician costs by more than
70% for new 2014 policies.
While the WCIRB recommendations are heavily considered,
California Insurance Commissioner Dave Jones was not
required to follow them. He could have accepted, rejected or
modified the Bureau’s proposed rate increases. Furthermore,
while the state’s workers’ compensation insurers typically
follow the commissioner’s guidance, they too are not
required to do so.
Ultimately, the Insurance Commissioner’s approved increase
of 7.6% fell short of the Bureau’s recommendation of 9.6%. So
while California employers may be disheartened by the prospect
of increased workers’ compensation rates in 2014, they should
be reassured that things could have been far worse.
CPEhr offers alternatives to traditional workers’
compensation insurance programs. We work with A+ rated
carriers yet can offer small and mid-sized employers the
administrative support and economies-of-scale typically
enjoyed by larger businesses. Contact CPEhr for more
information.

9. Tax Updates For 2014
FEDERAL
FICA (Social Security)
Maximum Taxable Earnings
Employer/Employee 2014 Withholding Percent
Employer/Employee 2014 Maximum Withholding
$117,000
6.2%
$7,254
(up $204.60 from 2013 for ER and EE)
FICA (Medicare)
Maximum Taxable Earnings
Employer/Employee 2014 Withholding Percentage
Employer/Employee 2014 Maximum Withholding
No Limit
1.45%
No Limit
(No change from 2013)
Additional Medicare Tax for Wages in Excess of $200,000
Rate 0.9%
(No limit, no change from 2013)
SUPPLEMENTAL WAGES
Rate (flat rate withholding method)
Over $1 million
25%
35%
(No change from 2013)
WITHHOLDING
The 2014 withholding tables have not been finalized, as Congress has not yet made their
final decision on whether to adjust the tax rates. Any changes in the withholding tables will
be communicated once they have been announced.
401(k) PLAN LIMITS:
Elective Deferrals
$17,500
(No change from 2013)
401(k) Catch Up Contribution Deferrals
$5,500
(No change from 2013)
Maximum 401(k) contribution (employer and employee)
$52,000
(up from $51,000 in 2013)
Maximum employee compensation towards contributions
$260,000
(up from $255,000 in 2013)
HSA PLAN DEFERRAL LIMITATIONS
Individual Maximum Contribution (Includes Employer Contribution)
$3,300
(up $50 from 2013)
Family Maximum Contribution (Includes Employer contribution)
$6,550
(up $100 from 2013)
Catch-up Contributions (55+ years old)
$1,000
(No change in 2013)
CALIFORNIA ONLY:
SUPPLEMENTAL WAGE WITHOLDINGS
Bonuses & Earnings from Stock Options
10.23%
(No change from 2013)
Other Supplemental Earnings
6.60%
(No change from 2013)
DISABILITY INSURANCE (Employee Paid)
Maximum 2014 Wages Subject to Withholding
$101,636
(up $756 from 2013)
Employee 2014 Withholding Percentage
1.0%
(No change from 2013)
Employee 2014 Maximum Deduction
$1016.36
(up $7.56 from 2013)

10. Celebrating more than 30 years in business, CPEhr provides
human resources solutions and Professional Employer
Outsourcing (“PEO”) services to over 75,000 employees
nationwide. Our unrivaled industry experience combined
with the flexibility afforded to a privately held corporation,
allows CPEhr to deliver highly customized human resources
support, while at the same time offering benefits typically
associated with Fortune 500 companies.
Training &
Development
Webinars
Employee training and development remains one of the
top employment priorities as we move into 2014. Each
month, CPEhr provides complimentary human resources
training on a wide range of employment, health care,
and insurance topics. CPEhr is certified by the Human
Resources Certification Institute and provides HRCI
recertification credits on select trainings.
Our 2014 training schedule appears below. Learn more
at: www.cpehr.com > Services > Training .
Affordable Care Act:
2014 Employer Update
2014 Labor Law Updates
Employee On-Boarding (Orientation)
January 30
February 27
March 27
April 24
How to Improve Communication
May 29
Union Prevention
June 26
Risk Management Best Practices
Managing Difficult Employees
Conflict Resolution
Building Great Customer Service
Services include:
• HR Compliance
• Employment Administration
• Employee Benefits
• Risk Management
• Payroll and Tax
• Training
• Recruiting
9000 Sunset Blvd., #900
West Hollywood, CA 90069
www.cpehr.com
PH: 800.850.7133
FAX: 310.888.8420
The Coaching Process
OPEN TOPIC
We are proud of our commitment to customer service
and personalized client relationships. We provide
professional service to companies in a wide range of
industries with workforces ranging from 2 to 20,000.
With a retention rate that exceeds 90%, we know our
team members are committed to our clients’ success.
CPEhr’s flat hierarchy means our executive team is
always available to you.
July 31
August 28
September 25
October 30
November 20