Payroll, Personnel, and Retirement (PPR) Networking Meeting (11.04.26): Benefits, Reconciliations & Winter Readiness-11.01.2026 - PPT - Benefits Reconciliations Winter Readiness

11.01.2026 - PPT - Benefits Reconciliations Winter Readiness

Pdf Summary

The WASBO Payroll, Personnel, & Retirement Networking Group meeting focused on year-end payroll and benefits preparation, 2027 policy changes, SEBB enrollment, and winter readiness.<br /><br />Districts were encouraged to review hourly employees who coach, combine hours across roles when assessing overtime, notify county and ESD partners of holiday-related pay-date changes, and run Social Security number verification reports early. Annual reviews should confirm eligibility for DRS retirement plans, SEBB benefits, and ACA full-time status. Districts should also monitor retiree return-to-work hours before spring.<br /><br />For ACA reporting, review affordability, coverage codes, and filing deadlines. Full-time employees must still receive Form 1095-C; the limited PBRA website-notice option generally applies only to certain non-full-time employees and nonemployees enrolled in self-insured coverage. Prepare applicable 1094/1095 forms and carefully interpret the January HCA file, since SEBB eligibility does not determine ACA reporting obligations. For W-2s, notify employees about electronic-delivery consent, verify Social Security numbers, and assess whether non-exempt employees’ used compensatory time affects Box 12 reporting.<br /><br />Washington’s stated minimum wage is $17.73 per hour, with exempt salary thresholds of $82,976 for employers with 50 or fewer workers and $92,196 for larger employers. The PFML premium rises to 1.20% on January 1, 2027. Payroll must apply the new rate to wages paid from that date, withhold up to the $192,300 Social Security wage cap, and avoid retroactive employee collections. Employers with fewer than 50 employees have no employer share under the stated 2027 guidance, but the employee share must still be collected or covered.<br /><br />SEBB open enrollment runs October 26–November 23, 2026, with changes effective January 1, 2027. Districts should communicate the deadline, track elections and dependent documents, and reconcile January deductions, rates, surcharges, and HCA billing.<br /><br />The meeting also recommended clear local guidance for weather-related delays, closures, work locations, pay, leave, and make-up days. A webinar on exempt status was announced for November 18, 2026.

Keywords

payroll

year-end benefits

SEBB enrollment

ACA reporting

W-2 forms

PFML premium

minimum wage

retirement eligibility

overtime

weather-related closures