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Human resources, benefits and related tax and Government program information.

Pay

• Employer and Pay Related Issues
• Payroll
• Unrelated Business Income

Benefits

• Cafeteria Plans FAQs
• Compensation Paid to Dependents of Fallen Public Safety Officers is Excluded from Gross Income
• De Minimis Fringe Benefits
• Employer "Pick-Up" Contributions to Benefit Plans
• Group-Term Life Insurance
• When State Legislators Can Deduct Living Expenses

Social Security and Medicare

• State and Local Government Employees Social Security and Medicare Coverage
• Social Security and Medicare Taxes - Section 218 Retroactive Payments

Taxes

• Rehired Annuitants
• Medicare Continuing Employment Exception
• ABLE Accounts - Tax Benefit for People with Disabilities
• Government Retirement Plans Toolkit
• Where can I learn more about Health Savings Accounts (HSA) and Health Reimbursement Arrangements (HRA)?

Affordable Care Act (ACA)

• Affordable Care Act (ACA) Information for Government Entities