Get ahead before the holidays. Individual webinars are $149 throughout October. *Pricing automatically applied in cart.

On-Demand Webinar

Employee Benefits Updates: What HR & Employers Must Know Under Public Law 119-21

  • Recorded October 23, 2025
  • 60 Minutes
  • Available now
CE credits
  • 1.00 HRCI (Human Resource Certification Institute)
  • 1.00 SHRM (Society for Human Resource Management)
  • 1.00 ATAHR (Aurora HR)

What You'll Learn

Employee benefits compliance is undergoing a dramatic transformation — and Public Law 119-21, known as “One Big Beautiful Bill,” introduces some of the most significant changes in years. For HR professionals, benefits administrators, and employers of all sizes, this webinar delivers essential insights to help navigate the evolving regulatory landscape with clarity and confidence. From healthcare accounts to tax incentives, the updates affect both your legal obligations and your ability to stay competitive in a tight labor market.
  1. Understand the key benefit updates under Public Law 119-21, including changes to HSAs, FSAs, telehealth, and HDHPs
  2. Learn how new payroll rules impact tax-free overtime and tips, and how to implement these changes correctly
  3. Discover tax credits and plan incentives available for small employers, including paid leave and childcare support
  4. Prepare for compliance shifts related to health and welfare plans, Medicaid, and gender-affirming care access
  5. Identify compliance blind spots and update HR tools, policies, and employee communications accordingly
View Full Description

Attendees will gain an in-depth understanding of critical changes impacting health savings accounts (HSAs), flexible spending accounts (FSAs), high-deductible health plans (HDHPs), and telehealth benefits. Discover how new payroll rules around tax-free overtime and tipped income impact your compensation strategy, and uncover how small employers can take advantage of new tax credits for childcare, paid leave, and CHOICE plans. This session also explores the broader compliance implications of Public Law 119-21, including its effects on Medicaid, health plans, and access to gender-affirming care. You’ll leave with a roadmap to update policies, fine-tune benefits offerings, and future-proof your HR and payroll practices.

Attending this webinar equips you with actionable knowledge to strengthen your compliance posture, leverage new employer incentives, and confidently adapt your employee benefits strategy in response to major legislative reform.

This session is ideal for HR professionals, benefits administrators, payroll managers, and small business employers looking to stay compliant and competitive in a rapidly changing benefits environment.

Meet Your Speaker

Wendy Sellers

Wendy Sellers, MHR, MHA, SHRM-SCP, SPHR has 25 years of experience in HR, change management, operations, strategy, corporate culture, and leadership development in all size businesses (local startup to global enterprise) in a wide variety of industries including healthcare, professional services,...

View Full Bio of Wendy Sellers

What Attendees Are Saying

  • “Thank you for a very informative presentation.”

  • “Unfortunately, I did not have the handout prior to starting. (I signed up at the last minute) So it was a little hard to...”

See the survey ratings

2 attendees rated this webinar 4.6 out of 5 on average.

4.6 Overall Rating

Webinar Presentation

How many of the objectives of the event were met?
5.0
How useful was the information presented at this event?
4.5
Overall, how satisfied were you with this event?
4.5

Speaker Performance

Overall, how satisfied were you with this presenter?
4.5
How closely did the presenter follow the schedule?
4.5

CE Credits

These are the continuing education credits available to you for this webinar.

  • 1.00 HRCI Human Resource Certification Institute Browse HRCI-approved webinars and earn recertification credits online. Live and on-demand HR training for PHR, SPHR, and GPHR recertification. Expert-led sessions from Aurora Training Advantage.
  • 1.00 SHRM Society for Human Resource Management Aurora Training Advantage is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit www.shrmcertification.org.
  • 1.00 ATAHR Aurora HR Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in human resources.

Frequently Asked Questions

What employee benefits changes does Public Law 119-21 (One Big Beautiful Bill) introduce?
Public Law 119-21, widely referred to as the 'One Big Beautiful Bill,' introduces some of the most sweeping changes to employee benefits compliance in recent memory. Key updates affect health savings accounts (HSAs), flexible spending accounts (FSAs), high-deductible health plans (HDHPs), and telehealth benefits—expanding access and adjusting contribution limits in ways that require HR teams to update their plan designs and employee communications. The law also introduces new payroll rules around tax-free treatment of overtime pay and tipped income, changing how employers calculate and report compensation. Small employers gain access to new tax credits covering childcare support, paid leave programs, and CHOICE plan incentives that can meaningfully offset costs. The legislation also has compliance implications for health and welfare plans broadly, including changes affecting Medicaid and access to gender-affirming care. HR professionals and benefits administrators must review their current offerings and policies against these new requirements to avoid non-compliance.
How does Public Law 119-21 affect HSA, FSA, and HDHP rules for employers?
Public Law 119-21 makes notable adjustments to the rules governing health savings accounts (HSAs), flexible spending accounts (FSAs), and high-deductible health plans (HDHPs) that employers and benefits administrators must understand to keep their plans compliant and competitive. Changes may include expanded HSA contribution limits, broader qualifying expenses, or modified eligibility criteria that allow more employees to contribute. FSA rules may be updated to allow greater rollovers or expanded use categories, reducing the 'use it or lose it' concern that has historically deterred enrollment. HDHP minimum deductible thresholds and out-of-pocket maximums may be revised, affecting which plans qualify as HDHP-compatible. Telehealth coverage rules introduced during the COVID-19 era have also been addressed, affecting whether pre-deductible telehealth services disqualify HSA eligibility. HR teams must review their plan documents, update employee materials, and communicate changes clearly before open enrollment to ensure employees can make informed benefit elections.
What new payroll rules under Public Law 119-21 affect overtime and tipped employee pay?
Public Law 119-21 introduces new payroll provisions that give tax-free treatment to certain forms of additional compensation, including overtime pay and income earned by tipped workers—a significant departure from prior tax treatment that HR and payroll professionals must implement correctly. For employers, this means revisiting how these wage types are classified, reported, and processed through payroll systems to ensure compliance with the updated rules. The changes have downstream effects on compensation strategy: if overtime becomes more financially attractive to employees due to reduced tax burden, workforce scheduling and labor cost modeling may need to be revisited. For tipped industries such as hospitality and food service, the implications for wage administration and reporting are particularly significant. Payroll teams must update their systems, train staff on the new treatment, and review employee communications and pay stubs to reflect the changes accurately. Consulting legal counsel or a payroll compliance expert is advisable during the transition period.
What tax credits are available to small employers under Public Law 119-21?
Public Law 119-21 creates meaningful new tax incentives specifically designed to help small employers offer more competitive benefits packages. Among the notable credits are expanded support for employer-sponsored childcare programs, allowing small businesses to offset a greater portion of the cost of providing childcare benefits or facilities to employees. The legislation also enhances credits for employers offering paid leave programs, incentivizing broader adoption of policies that have historically been more common in larger organizations. CHOICE plan credits represent another opportunity, giving small employers financial support for offering certain health coverage options that meet the new law's qualifying criteria. These credits are designed to level the playing field between small and large employers in the labor market by reducing the cost barrier to offering robust benefits. HR and finance teams at small businesses should work with their benefits broker and tax advisor to identify which credits apply and how to structure their offerings to maximize the available incentives.
What compliance steps should HR take in response to Public Law 119-21?
HR professionals facing the compliance requirements of Public Law 119-21 should take a systematic approach to assessing impact and implementing changes. Begin with a comprehensive audit of current benefit plan documents, payroll processes, and HR policies to identify where the new law creates gaps or conflicts. Engage your benefits broker, ERISA attorney, and payroll provider early to interpret how specific provisions apply to your plan designs and workforce composition. Update summary plan descriptions, employee handbooks, and open enrollment materials to reflect new rules for HSAs, FSAs, HDHPs, telehealth, and any applicable tax treatment changes. Train HR and payroll staff on the new overtime and tipped income rules to ensure accurate implementation. Review any health and welfare plan implications related to Medicaid changes and gender-affirming care access, particularly if your organization operates across multiple states with varying requirements. Document all compliance actions taken and set calendar reminders for future regulatory deadlines associated with the law's phased implementation.