HR & Compliance News

Who Must Post the 300A

Any establishment with 11 or more employees that is not in a partially exempt industry must maintain OSHA injury records and post the 300A summary annually. Partially exempt industries — generally those with historically low injury rates, such as certain retail, finance, and professional services sectors — are exempt from recordkeeping but should confirm their NAICS code falls within the exemption. When in doubt, maintain the records.

The 300A must be signed by a company executive — a senior executive, owner, officer, or managing partner — attesting that the summary is accurate. A supervisor or HR manager signing in place of an executive is not compliant.

What Goes on the 300A

The Form 300A is a summary, not the full log. It shows total numbers for the year: total cases, total days away from work, total restricted days, and breakdowns by injury type. Even if you had zero recordable injuries in 2025, you must still complete and post the form — just with zeros in every field.

Electronic Submission — Who Must File

OSHA's Injury Tracking Application (ITA) requires certain establishments to submit their 300A data electronically by March 2, 2026. The requirement applies to:

• Establishments with 250 or more employees that are not partially exempt
• Establishments with 20–249 employees in designated high-hazard industries (construction, manufacturing, food services, healthcare, warehousing, and others)

Look up your NAICS code on OSHA's ITA website to confirm whether you're required to submit. The submission portal is at injurytracking.osha.gov.

New York State Requirements

New York State has its own PESH (Public Employee Safety and Health) program for public employers. Private employers in New York are covered by federal OSHA. Both require the 300A posting. Additionally, New York Labor Law Section 27-a requires employers to provide a workplace free from recognized hazards — which OSHA compliance directly supports.

Common Mistakes

The most common 300A violations are: failing to post at all, posting the 300 log instead of the 300A summary, posting in a location employees don't actually see (a locked room, a back office), and removing the posting before April 30. OSHA can cite employers for these errors even during a complaint investigation for an unrelated matter — so getting the posting right is worth the 10 minutes it takes.

2026 PFL Numbers at a Glance

• Employee contribution rate: 0.388% of gross wages per pay period
• Wage cap: $1,757.19/week (statewide AWW)
• Maximum annual employee contribution: $354.53
• Maximum weekly benefit: $1,177.32 (67% of statewide AWW)
• Maximum leave duration: 12 weeks per 52-week period

Who Is Covered

NY PFL covers employees who work for a private-sector employer with one or more employees. Employees become eligible for leave after working 26 consecutive weeks (or 175 days for part-time employees). Part-time employees are covered — the contribution is still taken from each paycheck. The contribution must be separately listed on pay stubs as a deduction.

What PFL Covers

Employees can use PFL to bond with a newly born, adopted, or fostered child; to care for a seriously ill family member (including parents, spouses, domestic partners, children, siblings, grandparents, and grandchildren); or to address qualifying exigencies arising from a family member's active military service. PFL runs concurrently with FMLA when both apply — but FMLA is unpaid at the federal level, while PFL provides wage replacement.

Opt-Out Availability

Employees who regularly work fewer than 20 hours per week and will not work 175 days in a year, or who regularly work 20+ hours per week but will not work 26 consecutive weeks, can file a PFL waiver. The employer must keep signed waivers on file. If a waived employee later becomes eligible, the employer must collect contributions retroactively.

Interaction with FMLA and NY Disability

When PFL and FMLA run concurrently, both sets of notice and certification requirements apply. New York Statutory Disability (DBL) runs separately from PFL — employees cannot receive both DBL and PFL at the same time, though they may use them sequentially in some cases (e.g., disability following childbirth, followed by PFL for bonding). If your company policy provides disability benefits above the DBL minimum, review how PFL coordinates with your plan document.

ACA Reporting: A Refresher

Applicable Large Employers — those averaging 50 or more full-time equivalent employees in 2025 — must file ACA information returns to report on the health coverage they offered or provided to employees. Form 1095-C is furnished to each full-time employee and reports: the type of coverage offered each month (Line 14), the employee's required contribution (Line 15), and the safe harbor code that applies (Line 16). The 1094-C is the transmittal form that covers the employer's overall offer of coverage and total employee count.

Electronic Filing Is Now the Default

Beginning with the 2023 filing year, the IRS lowered the threshold for mandatory electronic filing from 250 forms to 10. This means virtually all ALEs must file electronically through the IRS ACA Information Returns (AIR) system. Paper filing is only available to filers with fewer than 10 total information returns. If you haven't filed electronically before, you'll need to register for the AIR system through the IRS FIRE portal — allow time for that registration before the deadline.

Common Errors That Trigger IRS Letters

• Mismatched employee SSNs between the IRS records and the 1095-C
• Incorrect Line 14 codes — particularly for employees in a waiting period or who waived coverage
• Missing Line 16 safe harbor codes for months where coverage wasn't offered at minimum value
• Failure to report dependent enrollment on self-insured plans (Part III)
• Wrong offer code applied to part-time employees who were offered but not required to be offered coverage

What Happens If You Miss the Deadline

Late filing penalties are assessed per form: $330 per return for filings more than 30 days late, up to a $3,987,000 annual cap. If you file within 30 days of the deadline, the penalty drops to $60 per return. Intentional disregard carries $660 per return with no cap. These penalties apply separately for failure to furnish to employees and failure to file with the IRS — so a single missed deadline can result in two sets of penalties on the same return.

If you realize you can't meet the deadline, file for an extension using Form 8809 before March 31. You can get an automatic 30-day extension for furnishing forms to employees and for filing with the IRS.

What an I-9 Audit Means

When ICE conducts a worksite audit, they issue a Notice of Inspection requiring the employer to produce all I-9 forms within three business days. Agents review every form for completeness and accuracy — missing fields, incorrect document review procedures, and late verification dates can all generate fines. Current fine ranges are $288 to $2,861 per form for paperwork violations, and up to $27,018 per unauthorized worker for knowing hire violations. A workforce of 50 employees with 10% non-compliant forms can result in six-figure penalties before any substantive issues are found.

Most Common I-9 Errors

• Missing date of birth in Section 1
• Employee failed to check the correct citizenship/immigration status box
• Section 2 completed after the third business day following the first day of work
• Document title, issuing authority, document number, or expiration date missing in Section 2
• Preparer/translator supplement not completed when a preparer or translator was used
• Reverification (Supplement B) not completed for employees with temporary work authorization
• Using an expired version of the I-9 form

How to Correct Errors Properly

If you find errors during an internal audit, correct them the right way: draw a single line through the incorrect information, write in the correct information, and initial and date the correction. Do not use correction fluid, do not erase, and do not attempt to recreate or rewrite the form from scratch. If a form is so incomplete or incorrect that it cannot be corrected, complete a new I-9, attach the old one, and write a note explaining why a new form was prepared. Do not backdate.

Remote Verification and E-Verify

Employers who used DHS-authorized remote I-9 verification procedures must have checked the "Alternative Procedure" box in Section 2. This is now treated as a substantive (immediately finable) violation if omitted. If you onboarded remote employees using the authorized remote verification procedure and didn't check that box, you need to correct those forms now. E-Verify participation is not mandatory for most private employers in New York — but if you participate, your I-9s must be consistent with your E-Verify records.

New York State Requirements

Under New York Labor Law Section 201-g, all employers must provide annual sexual harassment prevention training to every employee — including part-time employees, seasonal workers, and interns. The training must: explain what sexual harassment is and the forms it can take, explain that harassment is a form of employee misconduct, describe the complaint process available to employees, identify where employees can go for help, and provide information on the employer's anti-harassment policy.

New York State provides a free model training program and model policy at the Department of Labor website. Employers may use any compliant training program — it doesn't have to be the state model — but the minimum content requirements must be met.

New York City Additional Requirements

NYC's Stop Sexual Harassment in NYC Act adds requirements beyond the state standard: the training must be interactive (not just a video to watch passively), must include information on bystander intervention, must provide a specific supervisor training component for managers, and must be provided in the employee's primary language if feasible. NYC employers with 15 or more employees must also post the NYCCHR's anti-harassment notice in English and Spanish.

Recordkeeping

New York State requires employers to maintain records of anti-harassment training, including the dates training was provided and signed acknowledgments from employees confirming they received and reviewed the policy. These records should be kept for at least three years and must be available for inspection if the DOL or NYSDHR requests them. Digital acknowledgments through an HRIS or LMS platform are acceptable.

Why the Timing Matters

The "annual" requirement doesn't have a fixed calendar date — it means once every 12 months. But for most employers who train on a calendar year, employees hired in 2025 who weren't trained at hire, or who were trained in early 2025, are now approaching or past the 12-month mark. The liability exposure for untrained employees is direct: an employer that failed to provide required training may face reduced affirmative defenses in a harassment claim. February is a natural checkpoint before spring busy season makes scheduling harder.

What StaffPro Provides

StaffPro runs group anti-harassment training sessions for client companies — live, interactive, and compliant with both NY State and NYC requirements. We handle scheduling, delivery, employee acknowledgment forms, and recordkeeping. Contact your StaffPro HR contact or reach us at info@staffproonline.com to schedule a session.