Must-Do HR Items for February 2026
There are many HR and HR-Adjacent items to be on the lookout for this month, and others coming up. Although specifically in the realm of accounting, payroll, safety, or benefits expertise, these actions and compliance items still fall on the HR task plate to complete. Make sure they are your radar to address with your service-provider professionals in the coming days and weeks!
OSHA Reporting Reminder. Employers must post their annual Form 300A (Summary of Work-Related Injuries and Illnesses) from Feb. 1st to April 30th and the deadline to submit calendar year 2025 injury and illness data is March 2nd. For more details, check out this resource from Fisher Phillips.
ACA Reporting Reminder. Employers that are subject to reporting requirements under the Affordable Care Act must ensure that they timely file the applicable IRS forms and furnish them to employees. Here are the key impending deadlines (subject to any applicable extensions) for forms required for calendar year 2025:
Employers must file Forms 1094-C/1095-C (applicable large employers) and Forms 1094-B/1095-B (certain non-ALEs that sponsor self-insured group health plans) by March 2 (if filing on paper) or March 31 (if filing electronically).
Employers must furnish copies of Form 1095-C (ALEs) and Form 1095-B (certain non-ALEs that sponsor self-insured group health plans) to each full-time employee by March 2.
2026 Payroll Planning. There might be an extra pay date to account for this year. You should check to see if 2026’s extra pay period impacts your payroll practices. If you pay biweekly or weekly, on Fridays, and your first 2026 payday was Friday, January 2, you will be issuing 27 or 53 – instead of the usual 26 or 52 – paychecks this year. If you haven’t already planned for this anomaly, learn how to avoid compliance mistakes and make any necessary adjustments.
Overtime Tax reporting & W-2s. W-2s were due to employees Feb. 2nd. Maybe this had the new FLSA overtime reporting data on it for the “Big Beautiful Bill” new employee tax deduction, but probably not for 2025. Make sure you know your obligations to still report this even after the fact. And for many tax years moving forward. And make sure your payroll Company has the system set up for you to do this.
Mandated Retirement Savings Plan Setup. NYS has finally set mandated timelines to have the option for employees to funnel payroll dollars into a retirement savings plan (under the “New York Secure Choice Savings Program”). Don’t know what I’m talking about? Read about it here.
W4 and IT2104 Updates. These documents were updated in 2026 again. Find the new docs here:
W4
IT-2104
HIPPA Notice Required Update by February 16th
If your business is required to maintain a Notice of Privacy Practices, you must update it by Feb. 16 to address confidentiality rules for substance use disorder treatment records.
Don’t know what I’m talking about? Here’s a breakdown:
Employers are often unsure whether they are required to provide a HIPAA Notice of Privacy Practices (NPP). The requirement depends on whether the employer sponsors a HIPAA-covered health plan. And often your insurance broker/company is doing this for you, but confirming and not assuming is a good idea since it’s your butt on the line.
When an NPP is required: An employer is required to provide (or ensure provision of) a HIPAA Notice of Privacy Practices only if it sponsors a HIPAA-covered group health plan, such as Medical insurance (fully insured or self-funded), Dental plans, Vision plans, Prescription drug plans, Certain Employer Assistance Programs (EAPs) that provide medical care, Certain health FSAs (depending on plan structure).
In these cases, the health plan itself is the HIPAA-covered entity. The employer’s responsibility exists in its role as the plan sponsor, not as an employer generally.
When an NPP is not required: An employer does not need to provide a HIPAA Notice of Privacy Practices if it does not sponsor a group health plan, or Only offers benefits that are not HIPAA-covered (i.e. Workers’ compensation, Disability insurance, Life insurance, AD&D insurance, etc.)
Also worth noting, employment records (including medical information kept for ADA, FMLA, or leave administration purposes) are not subject to HIPAA and do not require an NPP.
Fully insured vs. self-funded plans: Fully insured plans (most common): The insurance carrier typically prepares and distributes the Notice, but the employer should ensure it is being provided and remains accessible. Self-funded plans: The employer is directly responsible for ensuring the Notice is issued and maintained.
Distribution and availability: Covered health plans must: Provide the Notice upon enrollment (or include in benefits packet given at the time of hire with eligibility info); Notify participants of any material changes; Remind participants at least every three years that the Notice is available; Make the Notice readily accessible (e.g., benefits portal or upon request).
Key takeaway: Employers are required to provide a HIPAA Notice of Privacy Practices only if they sponsor a HIPAA-covered health plan. The obligation applies to the health plan, not to employment records or general HR operations. If you are unsure whether your benefit offerings trigger this requirement, we recommend reviewing your plan types and structure to confirm compliance. Honestly, you should reach out to your broker or direct insurance provider (IH, BCBS, etc.) to inquire about whether you’re required to do this, and whether they are taking care of providing this, including making this update. Some providers are good at this kind of service for you, but most are not, so it’s a good idea to watch your own back!
