In the December 2021 HR Brief, we cover:

1. OSHA Releases Vaccination and Testing Emergency Temporary Standard (ETS)
   • Affected employers include private employers with 100 or more employees (firmwide or companywide count).
   • The 5th Circuit Court of Appeals issued an extended stay of the ETS on Nov. 12, 2021. and the stay was reversed by a higher court on December 17th.
2. Final Forms for 2021 ACA Reporting Released
   • 2021 Forms 1094-B and 1095-B are used by providers of minimum essential coverage (MEC), including self-insured plan sponsors who are not applicable large employers (ALEs), to report under Section 6055.
   • 2021 Forms 1094-C and 1095-C are used by ALEs to report under Section 6056 and for combined Section 6055 and 6056 reporting by ALEs who sponsor self insured plans.
3. Important Dates
   • Employers should note the upcoming deadlines for Affordable Care Act (ACA) reporting:
     • Individual statements for 2021 must be furnished by Jan. 31, 2022.
     • Paper IRS returns for 2021 must be filed by Feb. 28, 2022.
     • Electronic IRS returns for 2021 must be filed by March 31, 2022.