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. Forms 1094-C and 1095-C should have been filed electronically with the IRS by March 31 and furnished to employees by the applicable deadline. Employers who missed the filing deadline should file as soon as possible to mitigate penalties. Those who received IRS rejection notices should review and correct the errors promptly.
• OSHA 300A posting. The 300A summary must remain posted in the workplace through April 30. Employers required to submit data electronically to OSHA should confirm their submission was 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. New state paid family and medical leave proposals and expansions of existing programs continue to be among the most active legislative areas.
• Wage and hour. Bills addressing minimum wage increases, overtime thresholds, pay frequency, wage theft penalties, and tip credit modifications are on the table in multiple states.
• AI and employment. Legislation governing the use of artificial intelligence in hiring, performance management, and employee monitoring is advancing in several states, reflecting growing regulatory attention to this area.
• Worker classification. Bills addressing independent contractor classification criteria, freelance worker protections, and gig worker rights continue to be introduced.
• Workplace safety. Heat illness prevention, workplace violence prevention, and indoor air quality standards are 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 — have the best 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 — including federal contractors and employers in states with mandatory E-Verify laws — should verify that their E-Verify accounts are active, that designated users are current, and that cases are being created within the required timeframes.
• Work visa processing. Employers sponsoring employees for work visas should monitor USCIS processing times, fee schedules, and any policy changes that may affect petition filing strategies. The H-1B cap season and related deadlines require advance planning.
• Anti-discrimination compliance. While employers must verify work authorization, they must also avoid discrimination in the I-9 and hiring process. The Immigrant and Employee Rights Section (IER) of the Department of Justice enforces anti-discrimination provisions of the Immigration and Nationality Act, including prohibitions on citizenship status and national origin discrimination in hiring, firing, and document verification.

Employers should approach immigration compliance as both a legal obligation and a workforce management issue. Maintaining compliant, well-documented processes protects the employer and supports workforce stability.

Looking Ahead

May and June will bring the conclusion of many state legislative sessions, the beginning of summer operational adjustments, and continued regulatory activity at the federal level. Employers who use April to take stock, plan ahead, and address any Q1 compliance gaps will enter the second half of the year from a position of strength.

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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.