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2023-2024 UPDATEHR Compliance Guide for OneDigital | Resourcing Edge Clients

SECTION 1: State Compliance Updates for 2023-2024Individual State Legislative Updates, Compliance, and Minimum Wage Information

Disclaimer: The information in this Guide is current as of 12/21/2023, except where otherwise noted. The statements contained in this Guide are intended to be informational only, are not inclusive of all regulatory updates, are not legal advice, and no attorney-client privilege is created. This information is provided for the benefit of OneDigital | Resourcing Edge clients, consultants and business partners and may not be reproduced, circulated, or published without permission from OneDigital | Resourcing Edge. © 2023 OneDigital | Resourcing EddgePage 2 State Compliance Updates for 2023-2024:Please click on the map below or visit https://resourcingedge.com/compliance-guidebook-2023-2024/ to view your state's compliance updates for 2023-2024.

SECTION 2: Sexual Harassment PreventionState Training Requirements

Sexual Harassment Prevention State Training Requirements State Employee Count Requirement Record Keeping Requirement California 5 or more employees or independent contractors Provide sexual harassment prevention education and training to: •All employees (1 hour ofsexual harassment training);and•All supervisory employees(2 hours of sexualharassment training)Training must be provided: •Employers of 5 or moreemployees:oCurrent employees must betrained at least every 2years.oNew employees must betrained within 6 months ofhire and at least every 2years.oCurrent supervisors must betrained at least every 2 years.oNew supervisors must betrained within 6 months of assuming supervisory duties and at least every 2 years. •Employers of seasonal andtemporary workers:Employers who hire seasonal,temporary, or otheremployees who are requiredto work for less than 6 monthsmust provide sexualharassment training within 30calendar days of the hire dateor 100 hours worked,whichever occurs first. If theemployees are provided by atemporary services employer(defined in Cal. Lab. Code §201.3), the temporaryservices employer mustprovide the training.Employers must keep documentation of the sexual harassment and abusive conduct trainings provided to employees for a minimum of two years, including: •The names of thesupervisory employees trained;•The date of training;•The sign-in sheet;•A copy of all certificates ofattendance or completion issued;•The type of training;•A copy of all written or recordedmaterials that comprised thetraining; and•The name of the training provider.Connecticut All employers, regardless of size, must provide sexual harassment training and education to supervisory employees. Employers with 3+ employees must also provide sexual harassment training to all employees. Provide 2 hours of sexual harassment prevention education and training to supervisory and non-supervisory employees: •Within 6 months of hire date(or promotion to supervisorposition); and•Employers must provideperiodicsupplemental training thatupdates all employees on thecontents ofthe sexual harassment trainingEmployers are not required to maintain records concerning sexual harassment prevention training and education, but they are encouraged to retain such records for at least a year. Records to retain include: •The curriculum of thetraining;•The names, addresses, andqualifications of the trainers;and•The names and titles of the

not less than every 10 years. Sexual harassment prevention training and education should use clear and understandable language and should be conducted in a classroom-like setting in a format that allows the participants to ask questions and receive answers. Note: Employees that have received in-person or online training provided by the commission while employed by a different employer within the past two years are considered to have satisfied the requirements and do not need to retake the training simply because they switched employers. employees trained and the dates each employee received training. Delaware Delaware's interactive sexual harassment training and education laws apply to employers with 50 or more employees in Delaware, not counting applicants or independent contractors. Note: Employment agencies are the only employers required to count and provide training to employees placed by the agency. Employers must provide interactive sexual harassment training and education to supervisors and employees. Employers must provide the required training to new supervisors and employees within 1 year of commencing employment as a supervisor or employee, respectively. After the initial training, employers must provide interactive sexual harassment training and education to supervisors and employees once every 2 years. Employers are not required to provide training to applicants, independent contractors, or Employees employed less than 6 months continuously. Employers are not required to maintain records concerning sexual harassment prevention training and education, but it is recommended that they do so. Such records should be retained for at least a year. Records to retain include: •The curriculum of thetraining;•The names, addresses, andqualifications of the trainers;and•The names and titles of theemployees trained and the dateseach employee received training.District of Columbia All employers with tipped employees must provide training to all employees. Provide sexual harassment training to employees, managers, owners, and operators of the business within 90 days of hire (unless the employee participated in training within the preceding 2 years). Managers must attend in- person training at least once every 2 years. If the required individuals participate in trainings f rom a certified provider, employers must submit certification of trainings to the DC Office of Human Rights within 30 business days of the completion of the training. Records of each individual who has taken the training will be maintained by the Office of Human Rights for at least 5 years.

Illinois All private employers with employees working in the state. Note: Chicago enforces employer obligations for sexual harassment training that surpass state requirements. Provide sexual harassment prevention education and training annually to all employees. Employers are required to keep record of all trainings. Records of training must be made available for IDHR inspection upon request. Records to retain include paper or electronic records of certificates or signed employee acknowledgments. Further details are expected to be released as the implementation of the Workplace Transparency Act progresses. Maine 15 or more employees Provide sexual harassment prevention education and training to all supervisor and non-supervisor employees within 1 year of hire date (or promotion to supervisor position). Employers must conduct additional training for supervisory and managerial employees within one year of commencing employment. Note: Currently, there is no requirement for employers to provide employees or supervisory employees with recurring sexual harassment training; however, it is strongly recommended. Employers must keep a record of sexual harassment prevention education and training, including a record of the employees who have received the training. Employers must maintain the records for at least three years and must make them available to the Maine Department of Labor for inspection upon request. New York All employers regardless of size. Note: New York City enforces employer obligations for sexual harassment training that surpass state requirements. Provide sexual harassment prevention education and training to all supervisor and non-supervisor employees on an annual basis. Employers must provide interactive sexual harassment prevention training to all employees that either: •Follows the model sexualharassment preventiontraining program created bythe state; or•Meets or exceeds theminimum standards providedby the model program.Employers are not required to maintain records concerning sexual harassment prevention training and education, but it is recommended that they do so. Such records should be retained for at least a year. Records to retain include: •The curriculum of thetraining;•The names, addresses, andqualifications of the trainers; and•The names and titles of theemployees trained and the dateseach employee received training.Washington All employees in hotel, motel, retail, or security guard entity, or a property services contractor. Employees in hotels and motels with 60 or more rooms must meet the training requirements by January 1, 2020. All other required employees must meet the requirements by January 1, 2021. Property services contractors must retain the following: •Date the sexual harassment policywas adopted.•Number of managers,supervisors, and employeestrained.•Physical address of thework location or locations at whichjanitorial services are provided byworkers of the property services

contractor, and for each location. Other employers are not required to maintain records concerning sexual harassment prevention training and education, but it is recommended that they do so. Such records should be retained for at least a year. Records to retain include: •The curriculum of thetraining;•The names, addresses, andqualifications of the trainers; and•The names and titles of theemployees trained and the dateseach employee received training.The above information is a summary providing guidance on the key aspects of the law. Federal and state laws are more complex than presented here. This information is simplified for the sake of brevity and is not intended to be a substitute for legal advice. This information is provided with the understanding that (1) the author and publisher are not rendering legal advice and (2) this information is not a substitute for the advice of competent legal counsel.

SECTION 3: Unemployment InsuranceState Separation Notice Requirements

State Separation Notice Requirements Arizona Employers are required to provide a separating employee with a printed statement containing information about filing for unemployment benefits. There is a pamphlet available on the state’s website to meet this requirement, UIB-1241A. California Employees must also be provided with a copy of the state’s pamphlet (DE 2320) explaining their benefit rights as soon as appropriate. Employers are also required to provide written notice to an employee upon a change in employment status (including a leave of absence). The EDD’s website provides this sample notice that meets the minimum requirements. Colorado Employers are required to provide a notice to employees at separation that includes information on obtaining unemployment insurance, contact information for the employee to file a claim, information on the employer and the reason the employee was separated from the employer. A fillable form is provided by the state’s Department of Labor and Employment. Connecticut Employer’s must complete form UC-61 Unemployment Notice which is part of the Unemployment Separation Package that must be provided to an employee at the time of separation. If a copy cannot be provided in-person, it must be mailed to the employee’s last known address. Georgia In Georgia, employers must complete a signed Separation Notice and provide a copy to the employee either by hand or by mail. Illinois Employers must provide Form CLI111L to employees after they have been separated from employment for seven or more days. Iowa A Notice of Separation Form 60-0154 should be completed by an employer when an employee leaves or refuses employment, and the employer believes they are not qualified for unemployment benefits. This notice can also be completed online at https://uiclaims.iwd.iowa.gov/EmployerSeparation. Louisiana Louisiana Workforce Commission One state to note that has a statutory requirement is the Louisiana Workforce Commission. Louisiana requires employers to submit a Separation Notice (LWC-77) within 72 hours of a worker’s separation.

LWC-77 is not an unemployment claim. Failure to comply with this policy will result in the prohibition of non-charging to the employer’s UI accounts. LWC-77 must be completed online and a copy provided to the separating employee in-person or by mail within three days of separation. LWC-77 is most applicable when there are base-period claims and chargeability cases. In Louisiana, chargeability cases are based on establishing a disqualifying separation, timely response to the unemployment claim and Form 77 being submitted to the state and claimant within 72 hours. The employer will be charged if proof to all three factors can’t be provided. Since this is not a response to a UI claim and no determination as to UI benefits will be made from this form, the individual that completes the form should list themselves as the contact. Louisiana employers should follow these steps once a worker becomes separated: • Submit LWC-77 online or submit via paper form and sign the form;• Provide a copy of the Separation Notice and Required Notification to Separating Employees ofAvailability of Unemployment Compensation to the separated worker either in-person or mailedto their last known address within three days;• Copy the envelope you are using to send the form in case any disputes arise during theworkforce process;• Do not request a signature as the claimant could deny the package and they wouldn’t receivethe form.Maryland Employers can provide a notice of unemployment availability to separated employees through a letter, email, or text. The notice includes the recommended templates. Massachusetts An employee must be provided with Form 0590-A, delivered in-person or sent to the employee’s last known address within 30 days of separation. Michigan Form IA 1711 must be provided to an employee upon separation unless an employer is filing claims on behalf of the employee. Mississippi Employer’s can report a separation or refusal of work through the state’s website here. Missouri Employer’s can provide Form M-INF-288-5 to separated employees with information about filing for unemployment benefits. Nevada Notice DETR-ESD must be given to all separating employees at the time of separation.

Form BC-10 must be given to employees that separate for whatever reason at the time of separation; and, the New Jersey Division of Unemployment Insurance electronically. New York Employers must provide an employee who goes off payroll written notice that includes the reason for separation, whether the separation is permanent or temporary, the employer’s name, employer’s NY Employer Registration Number, and mailing address where payroll records are kept. They can use Form IA12.3 from the NY DOL’s website which includes all of this information. Pennsylvania Employers are obligated to notify departing employees of unemployment compensation availability. Form UC-1609 from the state’s website can be used to provide all required information. Rhode Island In Rhode Island, employees must be informed of unemployment compensation availability at the time of their separation. The requirements of the notice can be found here. South Carolina A Notification of the Availability of Unemployment Insurance Benefits must be provided to separating employees by mail, text message, email or in person. Tennessee Employers must provide Form LB-0489 to employees within 24 hours of separation unless they were employed less than a week or will be recalled within a week. New Jersey

Unemployment Fraud Resourcing Edge takes unemployment fraud seriously. Unfortunately, unemployment fraud is on an unprecedented rise across the nation. We assure you that Resourcing Edge is taking every precaution to safeguard your employee information. We’ve included information from the Federal Unemployment Insurance Fraud Consumer Protection Guide, along with how and where to report Fraud, and resources on how to take action to protect your Identity.

SECTION 4: IRS 2024Annual Benefit Maximums for Health Flexible Spending Accounts and More

IRS 2024 Annual Benefit Maximums for Health Flexible Spending Accounts and More Each year in the fall, the IRS announces new limits for several types of benefits that have maximums subject to annual indexing. You can find the full list of the latest released amounts for 2024 in IRS Revenue Procedure 2023-34, but we’ve outlined the most common items employers ask us about. Health Flexible Spending Account (HFSA) For plan years beginning in 2024, the maximum HFSA contribuon limit is $3,200. For HFSAs that include a carryover feature, the maximum carryover is $640. Qualied Commuter Plans—Mass Transit and Parking For 2024, the monthly limits are increased to $315 for both qualied parking and mass transit. Qualied Small Employer Health Reimbursement Arrangement (QSEHRA) For 2024, QSEHRAs may not reimburse more than $6,150 per year for single coverage and $12,450 for family coverage. Adopon Assistance Programs For 2024, the maximum tax credit and employer-provided adopon assistance that can be excluded from wages is increased to $16,810. The tax credit begins to phase out for individuals with a modied adjusted gross income above $252,150 and is completely phased out at $292,150 and above. Reminders The dependent care FSA contribuon maximum is not subject to annual indexing and remains $5,000 (or $2,500 each if the employee and spouse le separate income tax returns) for calendar year 2024. The limits for health savings accounts (HSAs) and high deducble health plans (HDHPs) are tradionally released earlier in the year. The limits vary based on whether an individual has self-only or family coverage under an HDHP; the 2024 limits are as follows: Annual HSA Contribution Limit Self-only: $4,150 Family: $8,300 Catch-up: $1,000 (age 55 or older) Minimum Annual HDHP Deductible Self-only: $1,600 Family: $3,200 Maximum HDHP Out-of-Pocket Self-only: $8,050 Family: $16,100 If the HDHP is a non-grandfathered plan, a cost-sharing limit of $9,450 for self-only coverage or $18,900 for family coverage will apply to Aordable Care Act (ACA) essenal health benets.

SECTION 5: IRS 2024Retirement Plan Contribution Limits

IRS 2024 Retirement Plan Contribution Limits On November 1, 2023, the IRS announced the following changes for 2024: • The contribution limit for employees who participate in 401(k), 403(b), and most 457 plansincreases to $23,000, up from $22,500.• The limit on annual contributions to an individual retirement account (IRA) increases to $7,000,up from $6,500. The IRA catch-up contribution limit for individuals 50 and over is not subject toan annual cost of living adjustment and remains at $1,000.• The catch-up contribution limit for employees 50 and older who participate in 401(k), 403(b),Savings Incentive Match Plan for Employees (SIMPLE), and most 457 plans remain at $7,500.Participants in 401(k), 403(b), and most 457 plans who are 50 and older can contribute up to$30,500 in 2024. The catch-up contribution limit for employees 50 and older who participate inSIMPLE plans remains at $3,500.• The income ranges for determining eligibility to make deductible contributions to traditionalIRAs, to contribute to Roth IRAs, and to claim the Saver’s Credit (also known as the RetirementSavings Contributions Credit) all increased for 2024.• Taxpayers can deduct contributions to a traditional IRA if they meet certain conditions. If, duringthe year, either the taxpayer or the taxpayer’s spouse was covered by a retirement plan at work,the deduction may be reduced, or phased out, until it is eliminated, depending on filing statusand income. (If neither the taxpayer nor the spouse is covered by a retirement plan at work, thephase-outs of the deduction do not apply.) The phaseout ranges for 2024 are as follows:o For single taxpayers covered by a workplace retirement plan, the phase-out rangeincreases to between $77,000 and $87,000, up from between $73,000 and $83,000.o For married couples filing jointly, if the spouse making the IRA contribution is covered bya workplace retirement plan, the phase-out range increases to between $123,000 and$143,000, up from between $116,000 and $136,000.o For an IRA contributor who is not covered by a workplace retirement plan and ismarried to someone who is covered, the phase-out range increases to between$230,000 and $240,000, up from between $218,000 and $228,000.o For a married individual filing a separate return and who is covered by a workplaceretirement plan, the phase-out range is not subject to an annual cost-of-livingadjustment and remains between $0 and $10,000.• The income phase-out range for taxpayers making contributions to a Roth IRA increases tobetween $146,000 and $161,000 for singles and heads of household, up from between$138,000 and $153,000. For married couples filing jointly, the income phase-out range increasesto between $230,000 and $240,000, up from between $218,000 and $228,000. The phase-outrange for a married individual filing a separate return and who makes contributions to a RothIRA is not subject to an annual cost-of-living adjustment and remains between $0 and $10,000.• The income limit for the Saver’s Credit for low- and moderate-income workers is $76,000 formarried couples filing jointly, up from $73,000; $57,375 for heads of household, up from$54,750; and $38,250 for singles and married individuals filing separately, up from $36,500.• The amount individuals can contribute to their SIMPLE retirement accounts increases to$16,000, up from $15,500.Details on these and other retirement-related cost-of-living adjustments for 2024 are located in IRS Notice 2023-75.

SECTION 6: Human ResourcesServices

Human Resources ServicesEmpowering and educating clients through effective HR Services including consulting, training, and recruiting.toll free: 877.703.8010 resourcingedge.com Consulting Partnering with you to provide best HR practices and informed business solutions. EMPLOYEE RELATIONS• Impartial, Compliant Investigations• Unbiased Mediation & Innovative Conflict Resolution• Help with Terminations and DisciplineCOMPLIANCE• Customized Handbook Analysis & Creation• Policy Development & Interpretation• Tailored Job Descriptions• Leave-management AdministrationTraining Offering courses that strategically mitigate your risk while enhancing your company’s core values. Personalized to your industry and updated regularly to offer a fresh perspective with each delivery. CUSTOMIZED INSTRUCTOR-LEAD• Onsite Training – Client Preferred Location• Live WebinarsSELF-PACED• Learning Management System• Pre-recorded WebinarsRecruiting Offering Tools to help your business source high quality candidates. TAILORED SOLUTIONS• Integrated applicant tracking system• Direct job board access• Automated interviewing processSTRATEGY• Support job description review• Support salary analysis

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