Top Regulatory and Compliance Changes Employers Need to Know for 2026

from SECURE Act 2.0 to state-level mandates, here’s what plan sponsors must address before the new year.

Staying compliant isn’t just about checking boxes—it’s about protecting your employees, reducing liability, and keeping your organization on solid footing. With 2026 approaching, several key regulatory and compliance changes are set to impact retirement plans, healthcare benefits, payroll, and more. Here’s what employers and plan sponsors need to know now to prepare.

Retirement Plan Updates

SECURE Act 2.0 provisions continue to roll out, with several major changes effective in 2026:

• Automatic enrollment and escalation: Newly established 401(k) and 403(b) plans must automatically enroll employees at a minimum of 3%, with annual escalation until contributions reach at least 10%.

• Catch-up contributions: High earners will see changes to how catch-up contributions are treated, requiring Roth treatment for certain employees.

• Required Minimum Distribution (RMD) age: The age at which participants must begin taking RMDs will continue to increase, impacting retirement planning strategies.

Healthcare Benefit Compliance

Employers must stay attentive to evolving ACA and healthcare transparency rules:

• ACA reporting: Adjusted IRS deadlines and penalties mean timely and accurate filings are more important than ever.

• Transparency in coverage: Expanded requirements for machine-readable files and employee access tools mean employers need to ensure their vendors are compliant and data is accessible.

Payroll & Tax Reporting

Payroll processes face several updates:

• W-2 reporting changes: Expanded reporting requirements may include additional benefit disclosures.

• IRS deadlines: The IRS continues to tighten electronic filing mandates, requiring more employers to file electronically and by earlier deadlines.

ERISA & Fiduciary Requirements

The Department of Labor (DOL) is sharpening its focus on plan governance:

• Fiduciary expectations: Increased scrutiny on fees, investment options, and decision-making processes.

• Cybersecurity: Employers are expected to follow DOL cybersecurity best practices, including vendor oversight, incident response planning, and participant education.

State-Level Benefit Mandates

Several states continue to roll out new programs that affect employers:

• State-sponsored retirement plans: More states are mandating employer participation if no private plan is offered.

• Leave policies: Paid family and medical leave programs are expanding, and compliance requires tracking state-by-state differences.

Action Plan for Employers

With so many moving parts, proactive steps are essential:

• Conduct an internal compliance audit to identify gaps.

• Train HR and payroll staff on updated rules.

• Review vendor contracts and processes to ensure partners are aligned with federal and state requirements.

• Engage with trusted advisors to stay ahead of changes and avoid costly penalties.

Looking Ahead

The regulatory environment is evolving rapidly, and 2026 will bring significant changes for employers. By acting now, you can protect your employees, reduce compliance risk, and position your organization as proactive and responsible.

Need help navigating the changes? Connect with intellicents for guidance on retirement plan compliance, healthcare benefits, and fiduciary best practices—so you can focus on running your business with confidence.

Disclaimer: This content is for informational purposes only and does not constitute legal, tax, or investment advice. Employers should consult with qualified professionals to evaluate specific regulatory obligations and plan impacts.