Your 2025 Year-End HR Checklist
While 2025 may have been quieter on the regulatory front compared to the post-COVID years that preceded it, employers should not mistake “quiet” for “inactive.” Several key updates still require attention — and there are additional, strategic steps every employer should take as we head into 2026.
Below is a concise list of the required updates, along with recommended best-practice actions to help you stay compliant, reduce risk, and get ahead of the growing employee expectations around flexibility, workplace exceptions, and overall work-life balance.
Handbook Updates
Requirements:
Paid Prenatal Leave (went into effect 1/1/25)
Jury Duty: Pay amount increase to min. $72 per day for the first 3 days.
NYC: Paid Safe & Sick Leave Changes (NYC / ESSTA updates)
Retail Employers: workplace-safety/violence-prevention policy
Covid Paid Sick Leave: Ended in July.
Best Practices:
Workplace Civility: Providing guidance on the expression of political and social issues at, or related to, the workplace.
Rules regarding payout eligibility of PTO upon separation (NYS assumption that it is owed unless stated otherwise). Note, none is required.
Inclement Weather/Natural Disaster/Closure Attendance and Pay Clarity: staying ahead of a trend toward more frequent driving bans, shutdowns, and employee sensitivity.
Use of Recording Devices at Work: To protect confidential and proprietary information, or maliciously intended surveillance.
Unpaid Time Off: Proactively addressing a trend of increasing time off requests, even if willing to be taken unpaid.
Leave Policies and Practices: With leave requests on the rise, it’s wise to get ahead of unforeseen compliance missteps, use abuse, and likely mistakes, including required overlap, use of paid time off, and more.
2026 Exempt (Salary) Minimum Planning (for employees being paid a salary without overtime)- increase or change to non-exempt?
NYS (upstate): $62,353.20 annually
NYC: $66,300 annually
2026 Minimum Hourly Wage Increase
NYS: $16.00/hr
NYC: $17.00/hr
NYS Wage Notices Completed for any/all pay increases which need to take place.
NYS Secure Choice Retirement Savings Plan Compliance
Beginning in 2026, the New York Secure Choice Savings Program becomes mandatory for many employers who do not already offer a retirement plan- but also requires actions by those that do.
See our full break down of what you must do here.
No Tax on Overtime and Tips Tax
Payroll reporting optimization for employee tax credit planning
Communication to employees?
See our guide to Tips, which also applies to overtime, here.
Sunset COVID Paid Sick Leave
Remember, the COVID Paid Sick leave requirement ended in July and this practice should be sunset.
I-9 Audit
Advisable to complete while immigration compliance maintains a priority. Includes ensuring all I-9s exist, are complete, and being stored correctly for employees.
NYS Independent Contractor Reporting
Required reporting of independent contractor arrangements with contracts exceeding $2,500
Report these, along with new hires, here.
Annual Sexual Harassment Training
