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 — generally 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. Employers should verify the current posting requirements with OSHA, specifically referencing 29 CFR 1904.32, which outlines the posting requirements for the OSHA Form 300A.

Most employers above a certain employee count threshold are generally required to maintain OSHA injury and illness records, though certain low-hazard industries may be partially exempt from routine recordkeeping. Employers should confirm whether their industry classification falls within an exempt category. Even partially exempt employers must generally 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 may be required to submit their 300A data electronically through OSHA's Injury Tracking Application. Employers should confirm whether they are covered by the electronic submission requirement and verify the applicable submission deadline with OSHA.

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

Employers should regularly check the IRS website and recent IRS notices for any announcements regarding extensions for furnishing Form 1095-C for the 2025 tax year. Even when extensions are available, they may not apply to the IRS filing deadline for Forms 1094-C and 1095-C. Employers should verify current year deadlines with the IRS.

Employers who cannot meet the furnishing deadline — even with any available extension — may wish to explore whether a formal extension request is available. Employers should verify the current applicability of IRS Form 8809 for information return filing with the IRS, as it generally applies to the filing with the IRS rather than the furnishing to individuals. The IRS may address furnishing deadline extensions through administrative relief announcements if it chooses to extend that 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?

The regulatory landscape around AI in hiring is evolving. A growing number of jurisdictions have enacted or are considering laws governing the use of automated employment decision tools (AEDTs) in hiring. Depending on the jurisdiction, requirements may include:

• Bias audits. Some jurisdictions, such as New York City, may require employers using AEDTs to conduct independent bias audits before deploying the tools and to make audit results publicly available. Employers should check the requirements in each jurisdiction where they recruit or hire.
• Candidate notice and disclosure. Laws in certain jurisdictions may require employers to inform candidates when AI or automated tools are being used to screen, evaluate, or rank their applications. Some may also require disclosure of the data inputs used by the tool.
• Consent requirements. In some jurisdictions, candidates may need to 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.

Because this area of law is developing rapidly, employers using AI screening tools should work with their vendors to understand what bias testing has been performed, request documentation, and consult qualified counsel to ensure that the tools and the employer's processes comply with applicable laws. Vendors bear some responsibility for their products, but the employer generally 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 been growing and may continue to expand.

Key developments to watch include:

• New states adopting pay transparency requirements. Additional states that did not previously require pay range disclosure in job postings may be enacting or considering such laws.
• Broadening scope of existing laws. Some states with existing pay transparency laws may expand 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. Employers should verify the applicability rules in each relevant jurisdiction.
• 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 general direction of the law appears to be toward greater transparency, and employers who get ahead of the trend may be better positioned to attract talent and avoid enforcement actions. Consulting qualified counsel can help identify the specific requirements applicable in each jurisdiction.

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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.

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