Compliance Update

2019 Important IRS & Other Guidelines/Limits



Effective in 2019, the percentage paid for disability benefits and Paid Family Leave increases from 55% to 70% for those that earn less than one-third of the State’s
average quarterly wage during the prior four quarters or 60% for those that earn a higher amount. The law has a sunset provision after 2021. The seven-day waiting period for Paid Family Leave has been eliminated.


Flexible Spending Account:


Maximum Contribution:                                                                              $ 2,700

[applies only to
employee contributions]


employer contributions, the maximum (on top of any employee contributions), is the higher of $500 or an amount equal to a dollar for dollar match of the employee contribution.


Dependent Care Assistance Program:


Flex Plan:

           Maximum Contribution:                                                                   $ 5,000

[for any number of dependents]


Federal Tax Credit:

           Credit Based on Eligible Expenses for One Dependent:             $ 3,000

           Credit Based on Eligible Expenses for 2+ Dependents:              $ 6,000


Qualified Transportation Fringe Benefit per Month


Qualified Parking                                                                                                 $265

Transit Passes                                                                                                       $265


Qualified Adoption


Employer Provided                                                                                        $14,080

(Phase out starts at MAGI $211,160, goes to zero at $251,160.)