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Your 2026 HR Compliance Checklist

Written by BBSI | Dec 3, 2025 5:15:00 PM

Your 2026 HR Compliance Checklist

 

Federal employment law is never static, and the 2026 updates now taking shape are beginning to impact small to midsize businesses (SMBs) nationwide. New reporting rules, shifting benefit thresholds, and evolving leave policies mean HR teams have plenty to track. Even businesses already working with a PEO (like BBSI) may be missing opportunities to tighten compliance and streamline operations.

This checklist outlines the major federal HR compliance changes in effect for 2026, including:

  • Required payroll and W-2 reporting changes
  • Wage, hour, and classification risk areas
  • Pay transparency and equity best practices
  • Leave, accommodation, and benefits compliance
  • Data privacy and technology safeguards
  • Ways to fully leverage BBSI’s HR support services

Whether you’re handling HR in-house or through a shared model, these are the updates and actions worth prioritizing. Let’s start with what’s changing at the federal level in the year ahead.

Which 2026 Federal HR Compliance Updates Matter for SMBs?

Several federal updates in 2026 will directly impact payroll, benefits, and HR reporting for small and mid-sized businesses. Staying current now can help reduce risk and avoid costly corrections later.

New W-2 Reporting Requirements

In 2026, employers must report:

  • Overtime premium pay separately (the half-time portion under FLSA rules)
  • Total tip income for tipped workers
  • Student loan contributions, if offered (tax-free up to $5,250/year)

These updates support new employee tax deductions and require accurate tracking in your payroll system. Mistakes here can delay tax filings or trigger compliance reviews.

Adjusted Benefits Thresholds

2026 brings several inflation-adjusted caps:

  • Dependent Care FSAs increase to $7,500 per household
  • ACA affordability rises to 9.96% of household income
  • 401(k) limits increase to $24,500
  • HSA contribution limits increase to $4,400 for self-only coverage, and $8,750 for family plans

Review your plan documents early to ensure coverage remains compliant and contributions are updated across systems.

Overtime Exemption Rules Under Review

While no change is final, the Department of Labor may raise the current federal salary threshold for exempt employees from $684/week. Employers should:

  • Flag employees near that threshold
  • Revisit duties tests for exemption eligibility
  • Note that states may have higher salary thresholds
  • Prepare to reclassify or adjust pay if a rule change is announced

Staying proactive with these updates helps you avoid retroactive corrections and positions your business for a cleaner year-end.

Next, we’ll look more closely at wage and hour compliance.

How Can SMBs Improve Wage, Hour, and Classification Compliance in 2026?

To improve compliance, start by reviewing how employees are classified. Misclassifying workers as exempt from overtime when they don’t meet both the salary and duties tests can result in back wages and penalties. This is especially relevant given the Department of Labor's consideration of an increase to the current exempt threshold of $684 per week.

Wage and hour compliance continues to be one of the most common and costly sources of risk for employers. In 2026, rising enforcement and evolving job structures make regular audits more important than ever. Take these actions now to avoid major problems:

  • Audit classifications for employees near the exempt salary cutoff
  • Check duties alignment with exemption categories (executive, administrative, professional)
  • Verify timekeeping practices and ensure all hours worked are captured and paid

The DOL also relaunched the Payroll Audit Independent Determination (PAID) program, which allows employers to voluntarily correct wage violations with reduced liability. It’s a valuable opportunity to clean up mistakes before they escalate.

Even minor compliance errors, like failing to count bonus earnings when calculating overtime, can add up fast. A short quarterly check-in on payroll practices, or an expert advisor, is often enough to keep things on track.

Up next: ensuring fair pay across your organization through transparency and equity.

What HR Practices Help Ensure Pay Equity and Transparency?

To ensure transparency and equity, start with internal consistency. Pay differences should be based on clear, documented criteria like experience, education, or performance. Conducting a basic pay equity audit, even informally, can reveal unintended disparities and help you correct them before they become liabilities.

Pay equity is both a legal concern and a trust issue. As more states pass pay transparency laws and employees grow savvier about compensation, SMBs should proactively adopt fair pay practices, even if not legally required.

Key practices to support fair and transparent compensation:

  • Document pay decisions with a defined rationale for starting salaries and raises
  • Include pay ranges in job postings, even if not required in your state
  • Review job descriptions to ensure they align with actual responsibilities

Beyond compliance, transparency improves recruiting and retention. According to a 2023 Gartner survey, 66% of job seekers said they’re more likely to apply when a salary range is listed.

Pay transparency is also a competitive advantage. Fair, consistent compensation practices signal professionalism and build employee loyalty. Treating pay transparency as a strategic HR practice, not just a policy, helps future-proof your business.

Next, we’ll turn to leave laws and accommodations that may require updates to your handbook and manager training.

What Federal Rules Now Apply to Leave, Accommodations, and Benefits?

Recent federal laws have expanded employee rights around medical leave and workplace accommodations. SMBs must ensure their policies and training reflect these updates to stay compliant and reduce legal exposure.

Two laws in particular now apply to most employers:

  • Pregnant Workers Fairness Act (PWFA): Requires reasonable accommodations for pregnancy and related conditions, such as modified schedules, light duty, or more frequent breaks.
  • PUMP Act: Expands the right to break time and private space for nursing employees. Virtually all employers must now comply.

These laws affect both your written policies and how managers respond to requests. A quick policy review and basic manager training can close the most common gaps.

Other key benefit-related updates for 2026:

  • FMLA-related tax credits: Extended and now more accessible, offering a 12.5%–25% credit for paid family leave if eligibility and wage thresholds are met.
  • COBRA and ERISA notices: Ensure all 2026 plan changes are reflected in updated documents and communicated in a timely manner.
  • Student loan repayment benefits: Permanently tax-free up to $5,250/year if offered.

Leave laws are expanding, not contracting. Businesses that treat compliance as an annual checkpoint (rather than a one-time fix) are better positioned to support their teams and avoid costly oversights.

Next: safeguarding your HR data and tech stack.

What Steps Should SMBs Take to Secure HR Data and Technology Systems?

A key development is the Department of Justice’s Bulk Data Transfer Rule, which restricts the transfer of sensitive U.S. data to foreign-owned entities or systems. If you use third-party payroll, HRIS, or benefits platforms, verify where data is stored and who can access it.

HR departments manage highly sensitive data, including Social Security numbers, health information, and location data. As privacy regulations tighten and cyber risks increase, SMBs must take active steps to secure employee information and review vendor access.

Priority actions to strengthen data and tech compliance:

  • Audit vendors for offshore access or foreign ownership exposure
  • Implement access controls for HR systems. Limit admin rights and require strong authentication
  • Establish a data retention policy. Delete records past the required timelines

Employers should also tread carefully with AI tools. If you’re using automated systems for hiring or performance tracking, make sure they’ve been evaluated for bias and that any required disclosures are made to candidates. Several states are enacting AI-in-HR laws effective in 2026, and federal oversight is likely on the horizon.

Taking data privacy seriously isn’t just about avoiding fines. It builds employee trust and protects your business's integrity.

In the next section, we’ll look at how to leverage your PEO relationship to support compliance.

How Can SMBs Use Their PEO Partnership to Stay Compliant and Reduce Risk?

Working with a PEO like BBSI gives SMBs access to resources that many underutilize. If you tap into the full range of services, your PEO can support compliance across HR, benefits, safety, and risk management.

Ways to maximize your PEO relationship:

  • Request a handbook review to ensure policies reflect current federal requirements (PWFA, PUMP Act, ACA, etc.)
  • Schedule quarterly check-ins with your HR consultant to proactively address upcoming changes
  • Leverage built-in tools like employee self-service portals, compliance reports, and training modules

A good PEO helps you anticipate and avoid compliance pitfalls. Whether it’s classification audits, leave policy updates, or safety program evaluations, these are all areas where a second set of expert eyes can make a real difference.

Taking full advantage of these resources reduces risk, saves time, and positions your business for smoother operations as regulations evolve.

Confidently Manage 2026 HR Compliance with BBSI

Navigating HR compliance in 2026 doesn’t have to be overwhelming. From new payroll rules to expanded leave protections and data security expectations, SMBs face growing responsibilities and new opportunities to strengthen internal processes. This checklist offers a starting point for smarter, more confident planning.

Whether you need a handbook review, classification audit, or support implementing updated policies, your local BBSI team is ready. 

Don’t tackle compliance alone. Reach out to your representative to get the full benefit of your partnership.

Key Takeaways

This blog outlines the most important federal HR compliance updates for 2026, including new W-2 reporting requirements, shifting benefit thresholds, and possible changes to FLSA exemption rules. It highlights steps to improve wage and hour compliance, ensure pay equity, update leave policies, and secure HR data systems. The post also shows how small- and mid-sized businesses (SMBs) can get more value from their PEO relationship with BBSI. Each section is structured to help business owners quickly identify where they’re at risk—and how to stay ahead.