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Effective January 1, 2022, the No Surprises Act went into effect with regard to emergency care and balance billing by non-network providers. An undoubtedly complex piece of legislation, GMS’ Vice President of Benefits Beth Kohmann experts share some of the key takeaways below.

With this new ruling, if a group health plan covers any type of emergency care, then emergency care treatment rendered through the stabilization of the patient must be covered by the group health plan – even if services are rendered by a non-network provider. The group health plan must cover these services at the in-network level of benefits. The group health plan will consider these charges at a qualified payment amount level and negotiate (if the qualifying payment amount is appealed) with the non-network provider until an acceptable payment amount is reached. The patient cannot be balanced billed for the difference between the billed charge and the agreed-upon payment amount.

This applies to such providers as facilities, emergency room physicians, anesthesiologists, and air ambulances. Ground ambulance providers are not subject to the above ruling and would be permitted to balance bill a patient for the difference between the total charge and the qualifying payment amount.

The same applies to non-emergency care where the patient would have no choice of provider. For example, if a patient is having surgery at a network facility with a network surgeon and the anesthesiologist or outside laboratory are non-network providers, the group health plan must pay these providers at the in-network level of benefits and at a qualified payment amount (or a negotiated rate if the qualified payment amount is appealed). As above, the patient cannot be balance-billed for the difference between the billed charges and the agreed-upon payment amount.

If the patient chooses treatment from a provider that is not in-network for services, for example, a surgical center or surgeon, that provider must inform the patient of the estimated fee, prior to rendering treatment, for their services and explain that they could be balance billed for any non-allowed amounts. This must be in writing and the patient will need to sign a document stating they acknowledge and understand that they could be balance billed.

This ruling will apply to any claims incurred after January 1, 2022. To stay in the know with the latest legislation and compliance, be sure to subscribe to our email list.
Occupational Safety And Health Administration’s COVID-19 Vaccine Mandate:
In a 6-3 vote on Thursday, the Supreme Court ruled that it will not allow the Occupational Safety and Health Administration’s COVID-19 vaccine-or-test Emergency Temporary Standard (ETS). As you may recall, this ETS would’ve required employees at companies with 100 or more workers to either be fully vaccinated or test weekly for COVID. According to the majority vote, OSHA is empowered to set “workplace safety standards, not broad public health measures.”

What Does This Mean For Employers?

Although not certain, this most likely marks the end of the road for the OSHA ETS. Vice President of Client Services Stacey Larotonda notes employers do not need to enforce any vaccine or testing mandate the ETS would have required. Employers should continue to maintain robust and up-to-date COVID-19 safety protocols.

Centers for Medicaid and Medicare Services (CMS) Vaccine Mandate Update:
Unlike the ETS, the Supreme Court brought life back into the CMS Vaccine Mandate with a 5-4 vote, that determined that the Department of Health and Human Services, which operates the Medicare and Medicaid programs, did have the authority to issue its vaccine mandate. The vaccine mandate can be enforced for federally funded health care facilities.

What Does This Mean For Employers?

The CMS previously mandated a January 27, 2022 deadline for Phase 1 implementation, and a February 28, 2022 deadline for Phase 2 implementation. What is still unclear by the new ruling, is if the CMS will mandate the same deadlines or provide an extension. Until the CMS releases more information on the deadline, all healthcare providers subject to the CMS mandate should begin implementing their policies and procedures to comply with mandate requirements.

While we continue to navigate these unprecedented times, you can remain in the know with the latest legislative updates by signing up for our email announcements.
As employees continue to have the upper hand in the workforce, now more than ever it is important to keep a pulse on their job performance and trajectory to ensure they remain engaged in their roles. Simply having annual reviews and/or occasional one-on-one meetings will no longer meet the needs of your employee pool. By implementing a performance management system, you can ensure consistent, organized feedback – which will, in turn, help your organization and teams meet their goals and objectives.

The question then becomes how do you measure performance? Implementing key performance indicators (KPIs) can help you quantify individual and organizational goals, thus evaluating performance accordingly. When used correctly, KPIs will support your business strategy and allow you to monitor progress. Below are three KPIs to consider for your performance management strategy.

Employee Turnover Rate (ETR)

The first step is to understand that employees’ happiness starts with the management team. If someone is unhappy in a job they need to be able to feel as though they can express this. To alleviate this problem, creating a great management team is key. If you want to figure out how employees feel in the job, Impraise suggests sending out regular surveys to have them share their feelings anonymously. As many know, high turnover is most companies’ nightmare, and training new employees can be extremely expensive. A study, the Center for American Progress reported the average cost of replacing an employee to be 21% of their annual salary. That said, making ETR something you continually review can save you both time and money in the long run.

Engagement Is Key

Keeping your employees engaged is an aspect that many struggle to balance – however, this is a clear link between engagement and bottom-line objectives. Disengagement can cost $3,400 for every $10,000 of salary. This can be controlled by managers giving feedback at least once a week. 43% of highly engaged employees reported this being the case. Nowadays, people take flexibility and understanding as a huge plus in their jobs. This ties directly into employee productivity because of they are engaged in their work then they will be a lot more productive.

Productivity Suggestions

Are you interested in boosting productivity on your team? You can do so by helping them understand how their efforts lend a hand in the overall goals of the company. When employees are motivated and inspired, their productivity greatly increases. Here are a few ways that Indeed suggests keeping your team working hard.
1. Establishing values is important because this will constitute a good performance.
2. Hiring smart means not only do they need to have the skills, but they also need to be a good culture fit because if the values don’t align with the ones you have within the organization, then they will not be productive.
3. Offering constructive feedback is critical for your team to understand how they are succeeding. Everyone wants to see that their work is noticed and if they are not doing a good job, it is easier to fix it early on than wait for there to be an issue.
4. Two-way communication means that your team understands that their feedback is also important in the job and that it is not just about you being happy with their work, they need to be happy with the work they are doing also.
5. Always celebrate the success of your team, because this will boost their morale and also benefit you by letting them know that their work is where you want it to be and to continue this.
If you’ve been contemplating implementing a performance management system for your business, contact us today. With recent holiday time off, year-end bonuses, and new year resolutions, employees are motivated to start the year on a good note. Leverage their excitement to help reach your company’s goals!
Progressives in Congress have begun backing a bill that would decrease the typical 40-hour workweek to 32 hours. This proposed bill has gained a multitude of traction within congress. If successful, this would set a new precedent within American society; the four-day workweek.

Republican, Mark Takano stated, “nearly 100-member group formally endorsed the “32-Hour Workweek Act,” noting the measure is a move “toward a modern-day business model that prioritizes productivity, fair pay, and an improved quality of life for workers across the country.” 

Why Implement The 32-Hour Week?

Throughout the United States, wages have been declining over the past 50 years. Since COVID-19, Americans have come to understand the coined term, The Great Resignation. To combat the rapid decline of employees and increase the number of open positions, there had to be a change. Rapid burnout and inadequate wages are something that will no longer be accepted. Americans began to rethink how work impacts their lives. This has left employers struggling to find ways to adapt to the work shortage and rising inflation. Many have begun to consider whether to implement higher wages or a shorter week.

The New Way Of Modern Business?

While employees benefit from the fewer hours required, employers can likely expect higher productivity during the hours their workers are clocking. If the bill is passed, it will not get rid of the 40-hour workweek altogether – employers must offer overtime for anything work completed after 32 hours. Zeeshan Aleem  stated, “It’s a measure that has no real prospect of becoming law in the near term, but it’s a compelling idea that’s garnering more attention worldwide — and it could serve as a potential point of focus for the American left in the future.”

Staying up to date with the rapidly changing regulations can be overwhelming. However, when you partner with GMS, business owners can undoubtedly rely on being the first aware. Ready to partner with GMS? Contact us today to get started!
As the year comes to an end, most corporations want to spread some cheer and figure out ways to ensure that their employees know just how much they appreciate them and their continued hard work over the past year. There are many ways of doing this, but some companies complete holiday or year-end bonuses as a generous way to show their gratitude.

Many large organizations find that their employees are more motivated, positive, and tend to do their job better when they receive a bonus. According to Wagepoint, 40% of employees wouldn’t be inspired to put in extra effort if there’s no tangible reward. Employees can rejoice, knowing that twice as many employers are offering year-end bonuses this year, compared to 2020.

While determining bonuses, there’s no one size fits all method to calculating. You’ll first need to determine, is your bonus a holiday-related one or is it year-end related? Many don’t realize that there is a difference; holiday bonuses are typically spread out equally among employees, whereas a year-end bonus is decided by looking at one’s tenure and performance. Use that logic to decide which route is best for your company. It goes without saying that the company’s success over the year will lend a hand in how generous your bonuses are.

Remember, it’s highly important that whichever one you decide to give out, you communicate this when delivering news of the bonus to ensure your employees are not surprised at what they receive.

Performance-based bonuses can include individual sales incentives or sales commissions, department-wide incentives, and annual or quarterly performance compensation. Department goals are another way to determine who gets what. For example, did a specific department reach their goals or other KPIs? This could be an easy way to figure out how much they should receive.

If you are unable to give your employees a bonus this year but still want to show them you care, consider one of the options below:
1. Thanking them and giving them a nice note
1. Flexible schedules
1. Host a holiday get-together for all employees
1. Extra time off
1. Achievement awards
1. Appreciation and recognition
Not every company can offer money as a thank you but offering some form of appreciation is still extremely important. Now more than ever, workplaces with generous flexibility and understanding can be even more important than more money. If you show some form of admiration to your team, you are sure to see their happiness through their hard work.
The IRS recently released guidance for employers on the early termination of employee retention credit (ERC) if an employer received an advance payment or reduced deposits in anticipation of the credit. The Infrastructure Investment and Jobs Act, which was enacted on November 15th, 2021, amended the law so that the ERC applies only to wages paid before October 1st, 2021, unless the employer is a recovery startup business.

Notice 2021-65 applies to employers that paid wages after September 30th, 2021, and received an advance payment of the ERC for those wages or reduced employment tax deposits in anticipation of the credit for the fourth quarter of this year but are not ineligible for the credit due to this legislation change.

If an employer received advance payments for fourth-quarter wages, they will avoid failure to pay penalties so long as they repay those amounts by the due date of their applicable employment tax returns.

Employers that reduced deposits on or before December 20th, 2021, for wages paid during the fourth quarter 2021 in anticipation of the ERC, will not be subject to a failure to deposit penalty if:
1. The employer reduced deposed in anticipation of the ERC, consistent with the rules in Notice 2021-24
2. The employer deposits the amounts initially retained in anticipation of the ERC on or before the relevant due date for wages paid on December 31st, 2021 – regardless of whether the employer actually pays wages on said date. Deposit due dates will vary based on the deposit schedule or the employer.
3. The employer reports the tax liability resulting from the termination of the employer’s ERC on the applicable employment tax return or schedule that includes the period from October 1st, 2021, through December 31, 2021.
Penalties for failing to deposit will not be waived for employers if they reduce deposits after December 20th, 2021. If your business needs assistance on how to manage these new IRS guidelines, GMS can help you with a plan that fits your business model.

Recently, the IRS issued a proposed regulation that would permanently and automatically allow a 30-day extension for furnishing Affordable Care Act (ACA) reporting forms to individuals – eliminating transitional good-faith relief for inaccurate and incomplete Forms 1094 and 1095.

These forms clarify that minimum essential coverage (MEC) does not include Medicaid coverage that is limited to COVID-19 testing and diagnostic services provided under the 2020’s Family First Coronavirus Response Act (FFCRA). While these regulations would apply and be effective at the beginning of 2022, entities should rely on the current regulations for 2021 reporting submissions.

The ACA requires applicable large employers (ALEs) – employers that during the prior year had 50 or more full-time employees or the equivalent when part-time employees’ hours are combined. Deadlines to these forms are as follows:

ACA Requirement	Deadline
1095 forms delivered to employees	Jan. 31st, 2022 (proposed automatic extension to March 2nd
Paper filing with IRS*	Feb. 28th, 2022
Electronic filing with IRS	March 31st, 2022

The proposed regulation includes the following aspects:

A permanent and automatic extension of time for providing statements to individuals to no more than 30 days after January 31st, or the next business day if this day falls on a weekend or a holiday. Note, however, the proposed regulation has not changed the deadline for filing with the IRS (February 28th if on paper and March 31st if electronically).
The IRS will no longer accommodate employers filing incomplete or inaccurate information on Forms 1094 and 1095 (as previously permitted under Notice 2020-76).
As long as the ACA individual mandate (otherwise known as “shared responsibility”) penalty remains zero, a small, self-insured employer may simply post a clear and conspicuous notice on the entity’s website stating that responsible individuals may receive a copy of their Form 1095-B upon request, an alternative from mailing out individual forms to each enrolled individual.

Of particular note, five states (California, Massachusetts, New Jersey, Rhode Island, and Vermont – along with Washington D.C.) have enacted individual health coverage mandates that mirror the former federal requirement that individuals obtain ACA-compliant health coverage or pay a penalty tax. These states could require taxpayers to show proof of coverage or face fines.

GMS is devoted to helping businesses stay up to date on deadlines and regulations. If you are looking to spend more time focusing on the core of your business and minimize your administrative burden, contact us today.

In a recent tax alert, the Ohio Department of Taxation announced the threshold for electronic filing of W-2 and 1099-R information for 2021 (submitting in 2022) to be lowered. Under this new change, all employers and retirement system payers that issue 10 or more W-2/1099-Rs will be required to upload the information electronically. Before this, the threshold was 250 or more forms, as listed in a previous Department notice.

When uploading these, Forms W-2 may be uploaded via the Ohio Business Gateway (OBG) – employers should note that magnetic media is not accepted. Also new this year, the deadline to submit has been extended to March 2^nd, 2022, rather than January 31^st, 2022, to help employers comply with the new threshold that was put into place.

Previously, the IRS proposed regulations amending the rules for filing electronically that reduced the threshold for filing information returns (e.g., Forms W-2, 1099). The proposed amendments reflect changes made by the Taxpayer First Act of 2019 (TFA).

Currently, the threshold to return electronic filings is 250. The TFA has authorized that they should gradually reduce this to 10 returns – which would lower the threshold to 100 returns for the year 2022 (returns for 2021 filed in 2022) and 10 returns beginning January 1, 2023.

Will Hart , Director of Payroll Tax at GMS, explained this in more detail, “This change will have its largest impact on small employers that are currently running in-house payroll. In the past, a small employer could get W2s from their payroll system and simply mail a copy to the state.” Hart continued, “Now, they’ll either need to generate a file in the proper format, or type all of those W2s into the Ohio Business Gateway. Programming for a file will be costly and typing the W2s into the OBG will be time consuming. Being with GMS eliminates both of those problems because we’re already filing electronically; and have been for many, many years.”

If you’re looking to relieve your payroll headaches, we can help you! Contact us today to get started.
As we near a whopping two years since the beginning of the COVID-19 pandemic, President Biden doubles down on his actions to protect Americans. With 59.9% of people fully vaccinated in the United States and the expanded availability of both booster shots and testing, the Biden administration hopes to limit the pandemic’s ongoing devastation.

On Thursday, December 2nd, the president announced his efforts to push all private-sector employees to offer paid time off in an effort to encourage individuals to receive their vaccine(s) and/or booster dose – a measure already offered to federal employees. Outside of the PTO incentive, highlights of the administration’s plan include free at-home tests covered by insurance, more rapid response teams to assist medical staff, and accelerating vaccination efforts. Additionally, the Transportation Security Administration will extend its requirements for all travelers to wear masks on airplanes, trains, and buses and in airports or train stations, through March 18th.

For workplaces, the CDC guidelines state that they should keep following prevention strategies by wearing a mask indoors and in highly transmissible areas. The vaccine mandate is still not being implemented and the law has not been passed for private-sector companies. The best cause of action for small businesses across the board is preparation and understanding. By partnering with GMS, you’ll remain in the know with all of the latest legal changes.
COVID-19 has brought many unforeseen challenges, however, one that employers can get ahead of is the Great Resignation. The term was coined in 2019 by Texas A&M’s Anthony Klotz. This prediction displayed a widespread voluntary removal of those within the workforce. As we come to the end of the year, the Great Resignation has continued to gain momentum. According to Harvard Business Review, beginning in April 2021, over four million employees quit within that month alone. This led to a record-breaking number of open positions reaching 10.7 million by July.

Is the worst yet to come? Experts are telling employers to brace themselves as they expect even more employees to quit after year-end benefits, such as bonuses, commissions, celebrations, and PTO, all diminish.

Heading into 2022, this is going to play a major role in the way businesses operate. To attract and retain top talent, one must understand why employees are leaving. Spoiler alert, contrary to popular belief, the once generous government benefits that may have encouraged people to opt-out of actual work are actually not to blame.

There are two key trends that have been identified thus far. First, mid-career employees (those aged 30 to 45 years old) have the greatest increase in resignation rates. It’s possible that this is caused by “pandemic epiphanies,” meaning employees have simply reached their breaking point and are choosing to step away from the heavy workloads and stressors that come along with their current 9-5. The second trend points out that the dramatic variance of turnover rates in different industries. Specifically, both the technology and health care industries have seen much higher attrition. It’s assumed that these industries witnessed such change due to the increase in demand for both during the pandemic, ultimately leading to burnout.

Strategies To Combat The Resignation:

Knowing that the cost to onboard a new employee exceeds $4,000, now more than ever employers need to focus on keeping the talent that they already have. Consider these strategies to help:
1. Put work-life balance at the top of your organization’s list
2. Invest in your employees – give them competitive compensation, top-notch healthcare, and retirement
3. Train leaders to recognize and address burnout
4. Create a clear pathway for employee growth by investing in training and development
5. Implement “stay interviews,” which consist of management interviewing employees to get a better pulse on their experience and allows the employee to share any recommendations or feedback that they may have.
How GMS can make a difference:

Partnering with GMS allows business owners to have valuable tools to continue to increase employee retention. The Great Resignation is by no means coming to an end as we head into 2022. Partnering with GMS can combat the challenges that await. Contact GMS today to learn how we can help you tackle The Great Resignation.