Monthly Employer Briefing: April 2026

April is a month for employers to shift from first-quarter execution to second-quarter strategy. Several Q1 deadlines have passed, and employers should now assess where they stand — what has been completed, what needs follow-up, and what is coming next. This briefing covers the key compliance, operational, and regulatory topics that should be on every employer's agenda this month.

Spring Compliance Review

The end of Q1 is a natural checkpoint for employers to verify that recurring compliance obligations have been satisfied and to address any gaps before they compound. Employers should confirm the following:

• ACA filings. Applicable large employers are generally required to file Forms 1094-C and 1095-C with the IRS and furnish copies to employees by the applicable deadlines. For the 2026 tax year, the deadlines are generally March 31 for electronic submissions and February 28 for paper submissions. Employers should verify these deadlines and file as soon as possible if any deadlines were missed. Those who received IRS rejection notices should review and correct the errors promptly.
• OSHA 300A posting. The OSHA 300A summary generally must remain posted in the workplace from February 1 to April 30 each year. Employers should verify this posting deadline and confirm that any required electronic submissions to OSHA were accepted.
• State filings and reports. Employers should verify that all state-specific Q1 reports have been filed, including quarterly wage and tax reports, paid leave program contributions, and new hire reports.
• Handbook updates. Any policy changes that were identified in Q1 but not yet implemented should be prioritized. Employee handbooks should reflect all current legal requirements, and employees should be notified of material changes.

Conducting a Q1 compliance self-audit now — rather than waiting until year-end — allows employers to identify and correct issues while they are still manageable.

Workplace Safety Month Preparation

While the National Safety Council designates June as National Safety Month, April is the time for employers to begin planning their safety awareness and training activities. Employers who wait until June to focus on safety miss the opportunity for meaningful preparation.

Practical steps for April include:

• Review 2025 injury and illness data. Analyze the types, causes, and frequency of workplace incidents from the prior year. Identify the leading hazards and target prevention efforts accordingly.
• Schedule safety training. Plan and calendar any required or recommended safety training sessions for Q2. This includes refresher training on high-frequency hazards and orientation training for seasonal and new employees joining during the spring hiring season.
• Inspect equipment and work areas. Conduct walkthroughs of all work areas to identify hazards, verify that safety controls are in place, and check that personal protective equipment is available and in good condition.
• Engage employees. Solicit employee input on safety concerns and near-miss incidents. Frontline workers are often the most knowledgeable about day-to-day hazards and the most effective advocates for safety improvements.
• Update emergency plans. Review emergency action plans, evacuation routes, severe weather procedures, and first aid supplies. Spring weather events — including severe storms, tornadoes, and flooding — warrant particular attention in regions prone to these hazards.

Employers in high-hazard industries such as construction, manufacturing, warehousing, and agriculture should treat safety program review as a continuous obligation, not a once-a-year event.

Mid-Year Benefits Review

April is an appropriate time for employers to begin their mid-year benefits review. While open enrollment for most employer plans occurs in the fall, a mid-year check-in helps employers identify issues early and make informed decisions for the next plan year.

Areas to evaluate include:

• Plan utilization. Are employees using the benefits offered? Low utilization may indicate a communication gap rather than a lack of need. Employers should assess whether employees understand their available benefits and how to access them.
• Cost trends. Review claims data and premium trends to date. If costs are tracking above projections, employers may need to explore plan design changes, vendor negotiations, or employee education initiatives for the next plan year.
• Compliance obligations. Confirm that the plan is meeting all applicable requirements, including COBRA administration, HIPAA privacy and security, mental health parity, and any state-specific insurance mandates.
• Employee feedback. Gather employee input on the benefits program through surveys or focus groups. Understanding employee priorities — such as interest in expanded mental health coverage, family-forming benefits, or financial wellness programs — informs plan design decisions.
• Vendor performance. Evaluate how benefits vendors, including insurers, third-party administrators, and brokers, are performing. Address service issues now rather than at renewal time.

Starting the benefits review process in April gives employers several months to gather data, evaluate options, and make decisions before the next enrollment cycle.

State Legislative Sessions

State legislative sessions are in full swing across the country, and numerous employment-related bills are advancing through committees and floor votes. Employers should be tracking legislative developments in every state where they have employees.

Key themes in 2026 state legislative activity include:

• Paid leave. Employers should monitor new state paid family and medical leave proposals and potential expansions of existing programs, which continue to be among the most active legislative areas.
• Wage and hour. Employers should monitor bills addressing minimum wage increases, overtime thresholds, pay frequency, wage theft penalties, and tip credit modifications that may be under consideration in several states.
• AI and employment. Employers should monitor legislation that may govern the use of artificial intelligence in hiring, performance management, and employee monitoring, reflecting growing regulatory attention to this area.
• Worker classification. Employers should monitor bills addressing independent contractor classification criteria, freelance worker protections, and gig worker rights that may be under consideration in several states.
• Workplace safety. Employers should monitor heat illness prevention, workplace violence prevention, and indoor air quality standards that may be among the safety-related topics under consideration in several state legislatures.

Employers who engage with these legislative processes — through industry associations, public comment opportunities, and direct advocacy — may have a better chance of shaping outcomes. Employers who do not track legislative activity risk being caught off guard when new requirements take effect.

Immigration Enforcement Developments

Immigration enforcement and employer compliance continue to be areas of significant activity in 2026. Employers should be aware of the following:

• I-9 audits. Worksite enforcement actions, including I-9 audits conducted by Immigration and Customs Enforcement (ICE), remain an active compliance risk. Employers should maintain audit-ready I-9 files and have a response plan in place for handling Notices of Inspection.
• E-Verify. Employers that are required to use E-Verify — which may include federal contractors and employers in states with mandatory E-Verify