What Employers Are Asking: February 2026

Here are the questions employers are raising most frequently this month, along with practical guidance on each topic.

1. When does the OSHA 300A need to be posted, and who is required to post it?

The OSHA Form 300A — the Summary of Work-Related Injuries and Illnesses — must be posted in a conspicuous location in the workplace by February 1 each year and must remain posted through April 30. The form summarizes injury and illness data recorded on the OSHA 300 Log during the prior calendar year and must be certified by a company executive.

Most employers with 11 or more employees are required to maintain OSHA injury and illness records, though certain low-hazard industries are partially exempt from routine recordkeeping. Employers should confirm whether their industry classification falls within an exempt category. Even partially exempt employers must report certain severe injuries — such as fatalities, amputations, and hospitalizations — directly to OSHA regardless of their recordkeeping exemption status.

In addition to posting the physical form, certain employers in high-hazard industries or above certain size thresholds are required to submit their 300A data electronically through OSHA's Injury Tracking Application. Electronic submission deadlines typically fall in March. Employers should confirm whether they are covered by the electronic submission requirement and ensure timely filing.

2. Can I get an extension for ACA 1095-C distribution to employees?

The IRS has, in several prior years, granted automatic extensions to the deadline for furnishing Form 1095-C to employees. Employers should check the IRS website and recent IRS notices to determine whether an extension has been announced for the 2025 tax year. Even when extensions are available, they do not apply to the IRS filing deadline for Forms 1094-C and 1095-C, which remains March 31 for electronic filers.

Employers who cannot meet the furnishing deadline — even with any available extension — should file for a formal extension using IRS Form 8809, which provides an automatic 30-day extension for information return filing. However, Form 8809 applies to the filing with the IRS, not the furnishing to individuals. There is no separate extension form for the employee furnishing requirement; the IRS has addressed that through administrative relief announcements when it has chosen to extend the deadline.

The practical advice is to proceed with preparation as if no extension will be granted. If an extension is announced, it provides a welcome buffer. If not, the employer is ready to meet the original deadline.

3. My company uses an AI tool to screen job applicants. Are there new compliance requirements?

Yes, and the regulatory landscape is evolving rapidly. A growing number of jurisdictions have enacted or proposed laws governing the use of automated employment decision tools (AEDTs) in hiring. The most notable requirements include:

• Bias audits. Some jurisdictions require employers using AEDTs to conduct independent bias audits before deploying the tools and to make audit results publicly available.
• Candidate notice and disclosure. Laws in certain states and cities require employers to inform candidates when AI or automated tools are being used to screen, evaluate, or rank their applications. Some laws also require disclosure of the data inputs used by the tool.
• Consent requirements. In some jurisdictions, candidates must consent to AI-based evaluation, or at minimum be given the option to request an alternative selection process.
• Record retention. Employers may be required to retain records related to AI tool usage, bias audit results, and candidate notifications for a specified period.

Employers using AI screening tools should work with their vendors to understand what bias testing has been performed, request documentation, and ensure that the tools and the employer's processes comply with applicable laws. Vendors bear some responsibility for their products, but the employer remains the legally accountable party for hiring decisions.

4. What is happening with pay transparency laws in 2026?

Pay transparency continues to be one of the most active areas of state and local employment legislation. The number of jurisdictions requiring employers to disclose pay ranges in job postings, provide wage information to applicants upon request, or report pay data to state agencies has grown steadily and continues to expand in 2026.

Key developments include:

• New states adopting pay transparency requirements. Several states that did not previously require pay range disclosure in job postings have enacted or are actively considering such laws for 2026 and beyond.
• Broadening scope of existing laws. Some states with existing pay transparency laws have expanded them to cover additional categories of employers, positions, or disclosure triggers.
• Remote worker applicability. Employers posting remote positions that could be performed by applicants in states with pay transparency laws may be subject to those states' disclosure requirements, even if the employer is headquartered elsewhere.
• Internal equity implications. Pay transparency laws are prompting employers to conduct internal pay equity audits to identify and address disparities before they become visible through required disclosures.

Employers should review their job posting practices, ensure compliance with every applicable jurisdiction's pay transparency requirements, and consider proactive pay equity analysis as a risk management tool. The direction of the law is clearly toward greater transparency, and employers who get ahead of the trend are better positioned to attract talent and avoid enforcement actions.

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This briefing is prepared by the AEA Editorial Team based on publicly available regulatory guidance, employment law developments, and employer-reported trends. Individual data from AEA members is never disclosed. All analysis reflects general observations and should not be treated as legal advice. Consult qualified counsel for guidance on specific situations.