Welcome to our Summer 2024 edition of Pay Matters – our roundup of all the payroll and compliance news that you must know.
Read on to stay informed and in compliance with relevant alerts and insights that matter most for your payroll.
The IRS has announced increases to the 2025 HSA contribution limits for those covered under high deductible health plans (HDHPs), giving employers time to plan for the coming year.
The updated contribution and out-of-pocket limits are as follows:
| Contribution and Out-of-Pocket Limits for Health Savings Accounts and High-Deductible Health Plans | |||
| 2025 | 2024 | Change | |
| HSA contribution limit
(employer and employee) |
Self-only: $4,300
Family: $8,550 |
Self-only: $4,150
Family: $8,300 |
Self-only: +$150
Family: +$250 |
| HSA catch-up contributions
(age 55 or older) |
$1,000 | $1,000 | No change |
| HDHP minimum deductibles | Self-only: $1,650
Family: $3,300 |
Self-only: $1,600
Family: $3,200 |
Self-only: +$50
Family: +$100 |
| HDHP maximum out-of-pocket amounts
(co-payments, deductibles, etc., but not premiums) |
Self-only: $8,300
Family: $16,600 |
Self-only: $8,050
Family: $16,100 |
Self-only: +$250
Family: +$500 |
The U.S. Department of Labor has released its final rule increasing the salary level test threshold below which employees must be paid overtime. The chart below provides the current and future amounts that an employee must be paid to meet the salary level test as well as the new salary threshold for those who meet the highly compensated employee tests.
For more details, check out our webinar FLSA Overtime Final Rule: Do You Know What to Do?
| Provision | Current since
January 1, 2020 |
Effective July 1, 2024 | Effective January 1, 2025 |
| Threshold | $684/week ($35,568/year) | $844/week ($43,888/year) | $1,128/week ($58,656/year) |
| Highly compensated employees | $107,432/year | $132,964/year | $151,164/year |
| Future increases | “More regularly” | 7/1/27 and every 3 years after | 7/1/27 and every 3 years
after |
CMS (the Centers for Medicare and Medicaid Services) adopted new federal minimum staffing requirements for long-term care facilities.
The rule sets the following minimum staffing standards:
Compliance deadlines vary based on whether a facility is considered a rural or non-rural facility as follows:
| Phase | Within | Date | Requirement |
| 1 | 90 days | August 8, 2024 | Meet facility assessment requirements |
| 2 | 2 years | May 11, 2026 | Meet 3.48 total HPRD minimum AND
24/7 RN requirement |
| 3 | 3 years | May 10, 2027 | Meet 0.55 RN and 2.45 NA HPRD |
| Phase | Within | Date | Requirement |
| 1 | 90 days | August 8, 2024 | Meet facility assessment requirements |
| 2 | 3 years | May 10, 2027 | Meet 3.48 total HPRD minimum AND
24/7 RN requirement |
| 3 | 5 years | May 10, 2029 | Meet 0.55 RN and 2.45 NA HPRD |
Though challenges to this rule are likely, long-term care facilities should prepare to comply with these new requirements and continue to stay up to date as this continues to develop.
The New York final budget for fiscal year 2025 brings with it many significant changes for New York employers.
Paid Prenatal Leave
New York has become the first state in the nation to mandate paid prenatal leave.
Effective January 1, 2025, New York employers must provide up to 20 hours of paid leave in a 52-week period for pregnant workers to attend prenatal medical appointments and procedures. Benefits are not accrued and must be made available to employees in their entirety at the time of hire.
The 20 hours of paid leave can be taken in hourly increments, and employees must be paid at their regular rate of pay.
More guidance is expected from New York State in the coming weeks and months.
End of COVID-19 Paid Sick Leave
New York’s mandated COVID-19 Paid Sick Leave, which had been in effect since March 2020, will end as of July 1, 2025. Employers will no longer be required to pay out COVID-19 sick pay to their employees who are out on leave due to COVID-19. New York’s state paid sick leave law remains unchanged.
The NY 2025 budget significantly affects the state’s Consumer Directed Personal Assistance Program (CDPAP). As of April 1, 2025, there will be a single Statewide Fiscal Intermediary (SFI), which will replace the existing approximately 700 FIs currently operating in New York. The SFI will subcontract with at least one entity per rate setting region to provide various aspects of FI services. Both the SFIs and its selected subcontractors must meet specific criteria to be eligible to perform services.
On Monday, June 17, the New York State Department of Health (DOH) issued its Request for Proposals (RFP) for the new single Statewide Fiscal Intermediary (SFI) contract.
The RFP contains the qualifications of the SFI and provides further details about subcontractors and the new structure of the program, including payment of subcontractors.
The selection of the single SFI will be done quickly, pursuant to the following calendar of events:
| Event | Date |
| RFP issued | June 17, 2024 |
| Deadline to submit written questions | July 2, 2024, 4:00 PM ET |
| DOH posts answers to written questions | July 19, 2024 (on or about) |
| Deadline to submit proposals | August 2, 2024, 4:00 PM ET |
| Anticipated contract start date for chosen SFI | October 1, 2024 |
| Term of contract | 5 years |
Many questions remain unanswered, and details are unknown under this new structure. Further information and guidance are expected in the coming weeks and months and court challenges are expected.
NYC recently published its multilingual “Workers’ Bill of Rights” poster, which directs workers to a web page containing information on their rights, including minimum wage, paid leave, commuter benefits, and other labor laws. The poster must be distributed to employees and new hires beginning on July 1, 2024. Employers must also post it in a conspicuous place in the workplace and through online systems regularly used to communicate with employees.
If you are not already a subscriber to one of our Compliance Update Services, please contact us so we can ensure all your Labor Law Posting requirements are met.
Effective October 1, 2024, Maryland employers must provide additional details on wage statements as well as provide employees with a new hire notice.
Under current regulation, wage statements must include gross earnings and deductions. Under the new law, the wage statements must include:
Employes will also be required to provide employees with a written notice upon hire of the employee’s pay rate, regular pay day, and leave benefits.
Minnesota Governor Walz signed legislation amending the Minnesota Earned Sick and Safe Time Act (ESST) that went into effect January 1, 2024.
The amendments include changes to many items, including penalties, the definition of “employee,” reasons for using ESST, increments of use, and more.
Included in the amendments is a change to the requirement to provide employees with their total ESST available for use and total ESST hours used on wage statements. Rather than requiring this information to be disclosed on a pay stub, the new amendment allows employers to choose a “reasonable system” to provide this information to their employees.
If you are a Viventium client, displaying paid leave information on wage statements is simple. If you wish to meet your disclosure requirements in this way, please reach out to your Client Support Team.
On May 21, 2024, Governor Lamont signed into law legislation expanding Connecticut’s existing paid sick leave law.
Under the current law, employers with 50 or more Connecticut employees must provide up to 40 hours of paid sick leave annually to defined “service workers.” Under the new legislation, paid sick leave requirements are expanded to practically all Connecticut private employers and cover virtually all employees.
The new requirements will be phased in over 3 years as follows:
The legislation also accelerates the paid sick leave accrual rate from the current 1 hour per 40 hours worked to 1 hour per 30 hours worked. The allowed accrual cap remains at 40 hours annually.
In addition, the qualifying reasons for which a worker can use paid sick leave and the definition of a family member for whom leave can be taken to care for have been expanded. The new legislation also eliminates the requirements for an employee to work 680 hours to be eligible to use paid sick leave and instead allows employees to begin using leave on their 120th calendar day of employment.
If you are a Viventium client, please reach out to your Client Support Team to make changes to your paid leave accrual setup.
Effective July 1, 2024, all employers who remit Vermont income tax withholding will be subject to the Child Care Contribution (CCC). The CCC total contribution rate will be 0.44% payroll tax on all wages earned in Vermont. Of that rate, employers can withhold 25% from employee wages (0.11% rate) and pay the remaining 75% (0.33% rate) themselves. Employers must remit CCC payments in the same manner and frequency as VT income tax withholding.
For more information including state provided webinars for employers, click here.
Washington has become the latest state to enact legislation to create a state-run retirement program, Washington Saves, which will take effect July 1, 2027.
Under the program, Washington employers will be required to automatically enroll all covered employees in the Washington Saves program. Employees will be able to contribute a portion of their pay to an individual retirement account (IRA) on a pre-tax basis to save for retirement. Employees can choose to opt out or change their contribution rate at any time.
Washington employers should continue to monitor developments as the effective date nears and more details and guidance are released.
Under Senate Bill 525, certain large health care facilities in California, including hospitals (but not state or tribal hospitals), licensed nursing facilities, and home health agencies, will be subject to a higher minimum wage requirement.
The first phase of increases was supposed to start June 1, 2024, but was delayed by one month to July 1, 2024.
The amount and timing of increases to minimum wage vary for different categories of health care facilities.
In general, large health care facilities with 10,000 or more full-time equivalent employees, dialysis clinics, and certain “large-county” facilities will be required to pay virtually all employees at a minimum of $23.00 per hour.
For rural hospitals, certain “small-county” facilities, and hospitals with elevated government payor mixes, minimum wage will be $18.00 per hour, while for certain clinics and all other covered health care facilities, minimum wage will be $21.00 per hour.
Rates will continue to increase for each category until they reach $25.00 per hour.
Health care employers should review SB 525 with their legal counsel to determine which category they fall under and pay their employees accordingly.
The following chart details minimum wage increases that are effective July 1, 2024:
| Locality | Minimum wage |
| Alameda, CA | $17.00 |
| Emeryville, CA | $19.36 |
| Fremont, CA | $17.30 |
| San Francisco, CA | $18.67 |
| Milpitas, CA | $17.70 |
| Montgomery County, MD | $17.15 (51 or more EEs)
$15.50 (11-50 EEs) |
| District of Columbia | $17.50 |
| Nevada | $12.00 |
| Oregon | $14.70 |
| Bellington, WA | $17.28 |
| Renton, WA | $20.29 (more than 500 EEs worldwide)
$18.29 (15-500 EEs) |
This information is for educational purposes only, and not to provide specific legal advice. This may not reflect the most recent developments in the law and may not be applicable to a particular situation or jurisdiction.
Viventium Software Inc. is a SaaS-based human capital management solution that provides a remarkable user experience and award- winning software. Viventium provides flexible software and expert guidance so clients can be sure their payroll is done right.
Viventium offers specialized solutions in the health services markets which include home care agencies and skilled nursing facilities. Viventium Software supports all fifty of the United States with payroll and HR solutions.
Relax – you’re with Viventium.
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Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
VERSE 1
In the world of work, there’s a tale to be told, About overtime hours, and the payroll gold, A consistent paycheck, that’s the worker’s dream, But when it comes to overtime, it’s not as easy as it seems.
PRE-CHORUS
Oh, Susie worked hard in San Francisco town, But the rules around overtime, they had her feeling down, 42 hours this week, she gave her all, Now it’s time to calculate, let the numbers fall.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
VERSE 2
Exempt or non-exempt, the title they hold, Where they work, where you’re based, it’s all in the fold, California or New York, the laws they diverge, For payroll admins, it’s a never-ending surge.
PRE-CHORUS
Oh, the DOL’s website, a labyrinth to explore, State regulations galore, it’s quite a chore, Staying compliant, it’s a tricky art, Missing out on requirements can break your heart.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
BRIDGE
But here’s a method that can save the day, A payroll software, to keep errors at bay, Input the info right, integrate with ease, No more manual labor, no more overtime fees.
VERSE 3
Back to Susie’s story, she’s owed her due, According to FLSA, it seems we have a clue, $860 on the table, that’s what we’d say, But California’s got its rules, changing the way.
PRE-CHORUS
Oh, California says, hours past eight, Are overtime-eligible, don’t underestimate, Now Susie’s owed $900, that’s the decree, In this overtime puzzle, you gotta set it free.
CHORUS
Overtime, oh, it’s a complicated game, Different rules in every state, it’s never the same, Multiply by 1.5, but there’s more to see, In this overtime equation, it’s not that easy, you see.
OUTRO
So when it’s overtime, and the rules entwine, Choose a payroll software, let it all align, Viventium’s the name, we’ve got the key, To make overtime calculations a breeze, you’ll see.
ENDING
Don’t overwork yourself, don’t you fret, With Viventium by your side, it’s a safe bet, Relax, you’re with us, in this overtime fight, With the right tools in hand, everything’s gonna be alright.
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
VERSE 1
In the world of care, where time slips away, Caregivers dedicate, every single day. But when the hours are missed, in the daily race, Retroactive pay, steps up to embrace.
PRE-CHORUS
A caregiver tired, at the week’s end, Forgot to log hours, a mistake to mend. Admins face the challenge, calculations to make, To set it right, for the caregiver’s sake.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
VERSE 2
Manual calculations, prone to a flaw, Dealing with shifts, odd hours, and the law. As your business grows, the cost takes flight, Automated solutions, shining bright.
PRE-CHORUS
Compliance is key, with FLSA’s might, Calculate and compensate, get it right. Avoid the audit’s gaze, fines and the cost, Retroactive pay, no longer lost.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
BRIDGE
Employee satisfaction, a crucial part, Resolve mistakes, a work of heart. Relationships flourish, in pay’s embrace, A payroll software, creating a trace.
VERSE 3
Star caregivers, valued and strong, Retention and recruiting, where they belong. Automated solution, a total pay dance, Establish your business, a work-life romance.
PRE-CHORUS
A self-winding watch, Viventium’s grace, Optimizing payroll, in every case. No more struggles, in the payroll game, In it with you, time and time again.
CHORUS
Take back time, like a winding clock, Retroactive pay, mending every block. Calculate the hours, with precision and grace, In the world of care, in this payroll space.
OUTRO
As your business grows, in the hustle and fight, Viventium by your side, making it right. No more worries, in the payroll chain, In it with you, time and time again.
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
VERSE 1
In the world of business, we all aim to thrive, Year after year, our dreams taking flight. But as we soar higher, we start to see, More money, more problems, just like B.I.G. Outgrowing our shell, it’s an exciting phase, But it brings with it some challenging days. Solutions we had, now show their flaws, As we push the boundaries, breaking through the walls.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
VERSE 2
Employees across states, in different localities, Tax laws aplenty, creating complexities. Our old software’s limits, we’ve begun to see, Scaling up our business, we need to break free. Calculating pay and taxes, where it all begins, Errors in this process, lead to countless sins. Employees rely on us, trust in our might, To withhold what’s needed, get it just right.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
BRIDGE
Taxes, they’re not simple, that’s for sure, A world of complexity, there’s always more. But Viventium stands with us, in this fight, Geo Tax, our ally, making everything right.
VERSE 3
CPAs may struggle, and admins too, Keeping up with taxes, what can they do? The rules keep changing, it’s hard to keep pace, But Viventium’s here, in this challenging space.
CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
OUTRO
So relax, dear business, and set your mind free, With Geo Tax on our side, we’re the best that we can be. Viventium’s got us, in this tax-filled fight, No more worries, no more sleepless nights.
REPEAT CHORUS
Geo Tax, oh Geo Tax, our savior in the night, Guiding us through tax laws, shining a bright light. No more payroll worries, no more sleepless nights, With Viventium’s help, we’ll be alright.
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
VERSE 1
In the world of admin tasks, where changes often arise, There’s a tool that’s been a savior, under office fluorescent skies. With flexibility and precision, it eases their daily strife, Let’s sing about this feature, it’s the pulse of our work life.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
VERSE 2
Admins wear many hats, in their daily grind, Sometimes they need to adjust, leave no errors behind. Adding extra hours, bonuses, or fixing pay, They need a simple method, to make it all okay.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
BRIDGE
Custom views and filters, tailor it to your need, Focus on the important, no need for needless speed. A hundred-dollar bonus, a few clicks and it’s in flight, Admins get it done, making sure it’s right.
VERSE 3
In the admin’s world, where numbers have their say, This tool steps in gracefully, making tasks less gray. An interface so intuitive, like an Excel sheet, Changing data effortlessly, making work complete.
CHORUS
Configurable Payroll Grids, a helping hand in sight, In the realm of admin life, where details are rife. With custom views and filters, they navigate through the night, Let’s celebrate this feature, it’s the heart of our work life.
OUTRO
So here’s to Payroll Grids, in our song of praise they gleam, For admins working diligently, they fulfill a dream. In the world of office hustle, they bring much-needed light, Let’s tip our hats to this tool, and its invaluable might.
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
VERSE 1
In the world of payroll, a daily task we face, Admins work hard, in this complex space, They handle policies, with attention and care, But there’s a solution that’s beyond compare.
PRE-CHORUS
Oh, payroll admins, your role’s crucial and true, But there’s a tool we’ve got, just for you, Let’s explore rule-based automation, my friend, With Viventium, your tasks will gently mend.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
VERSE 2
Standardize policies, that’s the key, For tenure, role, union status, you’ll see, PTO, bonuses, pay rates defined, Automation makes your workload more aligned.
PRE-CHORUS
Oh, payroll admins, the burden’s a load, But rule-based automation lightens the road, No more tiresome chores, no more dread, With Viventium, it’s smoother ahead.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
BRIDGE
In the world of payroll, where tasks repeat, We’ve got the solution, it’s oh so neat, “If this, then that,” it’s simple and sly, With Viventium by your side, you’ll reach for the sky.
VERSE 3
Tenure-based PTO, a common request, With Viventium, it’s passed the ultimate test, Set it up once, and then you’ll see, Automation handles the chore, oh so free.
PRE-CHORUS
Oh, payroll admins, take a breath, take a pause, With Rule-Based Automation, you’ll find no flaws, It’s easy, it’s simple, no programming in sight, Viventium’s got you covered, day and night.
CHORUS
Rule-Based Automation, it’s the name of the game, Less manual toil, less stress and shame, With policies and standards, we’ll pave the way, To automate your chores and brighten your day.
OUTRO
So if you’re a payroll admin, feeling the weight, Let Viventium’s Rule-Based Automation be your fate, No more worries, no more strife, With Viventium, you’ll transform your work life.
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
VERSE 1
In the world of business, it’s a complex game, With factors and figures, it’s never the same. Decisions are key, they’ll determine your fate, So listen up closely, don’t be a bit late.
PRE-CHORUS
Gather your data, don’t let it fade, In the depths of spreadsheets, don’t let it cascade. Your HCM software, is it up to the task? To capture and store, to help you unmask.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
VERSE 2
Once the data’s collected, it’s time to report, But it can be daunting, that’s the common retort. Pre-built solutions, they’re your guiding light, Turning raw data into visions so bright.
PRE-CHORUS
No more manual hours, no errors in sight, With report library’s might, everything’s right. Payroll summaries, tax liabilities, and more, All in a flash, you’ll have what you adore.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
BRIDGE
Viventium’s here, with a passion so true, Constantly improving, for folks just like you. A Report Library, a gift from the stars, For data-driven dreams, it’ll take you far.
CHORUS
Oh, the Report Library, it’s the heart of the show, Where numbers come alive and insights start to flow. With Viventium’s aid, it’s a breeze, can’t you see? Reporting made easy, for your company to be free.
OUTRO
So remember this lesson, in the business terrain, It’s all ’bout decisions, don’t let ’em wane. With data as your guide, and Viventium’s grace, You’ll conquer the challenges you’ll face.
