What Employers Are Asking

What Employers Are Asking: June 2026

Common employer questions and practical answers for June 2026.

AEA Editorial Team

Q: What are the ACA reporting requirements for June 2026?

The Affordable Care Act (ACA) requires applicable large employers (ALEs) to file Form 1094-C and 1095-C with the IRS. The deadline for electronic filing for the 2025 tax year is June 30, 2026. Ensure you have accurate data on employee health coverage and submit these forms electronically by this date.

Q: How should we handle employee leave requests under the FMLA during the summer months?

Under the Family and Medical Leave Act (FMLA), eligible employees are entitled to take up to 12 weeks of unpaid leave for specified family and medical reasons. Ensure you comply with 29 U.S.C. § 2614(a) by maintaining the employee's health benefits during leave and reinstating them to the same or an equivalent position upon their return. Review your leave policies and communicate any updates to employees before the peak summer vacation period.

Q: Are there any OSHA compliance updates we need to be aware of for summer 2026?

OSHA has announced a National Emphasis Program (NEP) on heat-related illnesses, effective as of May 1, 2026. Employers in industries with high heat exposure should implement heat illness prevention plans, including providing water, rest, and shade. Conduct training sessions for employees and supervisors on recognizing and preventing heat-related illnesses.

Q: What are the COBRA premium payment deadlines for terminated employees?

Under the Consolidated Omnibus Budget Reconciliation Act (COBRA), terminated employees have 60 days from the date of their qualifying event to elect continuation coverage. Once elected, they must pay the initial premium within 45 days. For employees whose coverage ended in April 2026, ensure they are notified of their election rights and premium payment deadlines by June 2026.

Q: How can we prepare for the EEOC's EEO-1 Component 1 data collection?

The Equal Employment Opportunity Commission (EEOC) requires employers with 100 or more employees to submit EEO-1 Component 1 data. The snapshot pay period for 2026 must be selected before May 31, 2026, with the filing deadline set for July 31, 2026. Pull the necessary workforce data now and prepare your submission to avoid last-minute issues.


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.