January 2026 Newsletter
Annual Compliance Reminder: OSHA Injury & Illness Reporting
Each year, OSHA requires employers to review, post, and in some cases submit workplace injury and illness records.
OSHA 300A Posting Requirement
Employers must post the OSHA 300A Summary of Work-Related Injuries and Illnesses from 02/01 through 04/30. This summary must be posted in a visible location where employee notices are customarily displayed, even if there were no recordable incidents during the year.
Electronic Submission Requirement
Certain employers are also required to electronically submit OSHA data to OSHA by 03/02, including:
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OSHA 300A Summary
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OSHA 301 Incident Reports, if applicable
Whether electronic submission is required depends on establishment size and industry classification.
Why This Matters
Accurate injury and illness records are not just a reporting requirement. They support transparency, help identify safety trends, and are often reviewed during audits or inspections. Incomplete or inaccurate logs can create compliance risk.
Now is a good time to:
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Confirm your OSHA 300, 300A, and 301 forms are complete and accurate
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Verify posting requirements are met
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Confirm whether electronic submission applies to your organization
Sabeza HR regularly supports clients with OSHA recordkeeping reviews, posting guidance, and compliance verification to ensure requirements are met correctly and on time.
Injury & Illness Recordkeeping Forms – 300m 300A, 301
Recording | Occupational Safety and Health Administration
Annual Compliance Reminder: W-2 Filing & Corrections
Employers are required to furnish Form W-2 to employees and file copies with the Social Security Administration by 1/31 each year (NOTE: 2/2/26 this year due to 1/31/26 being a Saturday).
If W-2s have already been distributed, now is a good time to confirm accuracy. Employees should be encouraged to review their forms promptly and report any discrepancies they notice.
Correction Window
If errors are identified, employers may submit corrected forms using Form W-2c. Addressing corrections early helps prevent delays in employee tax filings and reduces administrative follow-up later in the season.
Why This Matters
Accurate wage and tax reporting is critical for both employer compliance and employee confidence. Even small errors can create frustration, delays, and additional work if not addressed promptly.
This is a good time to:
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Confirm W-2s were issued and filed on time
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Review any reported discrepancies
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Submit corrections promptly, if needed
W-2 Distribution Reminder
Many employers are surprised to learn that W-2s cannot be emailed to employees as attachments, even upon request. IRS guidelines prohibit sending W-2 forms via unsecured email due to identity theft risks.
Employers may only provide W-2s electronically if the employee has given prior, affirmative consent. Even then, W-2s must be delivered through a secure, password-protected portal, not as an email attachment.
If an employee has not consented to electronic delivery, a paper W-2 must be mailed. All W-2s, whether electronic or paper, must be made available by 2/2/26.
This is an area where well-intentioned shortcuts can create compliance risk.
Employer Filing of Forms W-2 and W-3
Sabeza HR regularly supports employers with W-2 review coordination, correction guidance, and
employee communication during tax season.
Compliance Update: Mandatory Roth Catch-Up Contributions Effective 1/1/2026
Beginning 1/1/2026, changes under the SECURE 2.0 Act will impact how certain employees make retirement plan catch-up contributions.
Employees who:
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Are age 50 or older, and
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Earned more than $150,000 in FICA wages in 2025, must make any catch-up contributions in 2026 and beyond as Roth contributions, rather than pre-tax.
What Employers Should Be Doing Now
While this change applies beginning in 2026, preparation should start well in advance.
Employers should:
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Confirm payroll systems can properly identify affected employees
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Ensure alignment with retirement plan administrators
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Plan clear communication to impacted employees
Employees may also benefit from speaking with a financial or tax advisor to understand how this change could affect their individual retirement strategy.
Why This Matters
Without proper setup and communication, this change can create payroll errors, contribution issues, and employee confusion. Early planning helps ensure contributions are processed correctly and consistently throughout the year.
Sabeza HR assists employers with payroll coordination, plan communication planning, and implementation support related to retirement plan changes.
401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 | Internal Revenue Service
Roth Basics: How it Works – What’s Changing with Catch-Up Contributions | Fidelity NetBenefits
Training Spotlight: Discrimination & Harassment Prevention
Most workplace problems don’t start as complaints. They start as moments.
Discrimination and harassment issues rarely begin with a formal report. They start with a comment that crosses a line, a situation that feels uncomfortable, or a supervisor who is unsure how to respond.
Discrimination and Harassment Prevention training removes that uncertainty. It clarifies expectations, reinforces reporting pathways, and helps leaders act with confidence instead of hesitation.
Start Early with New Hires
Training should be part of every new employee’s onboarding experience. Completing Discrimination and Harassment Prevention training within the first few weeks of employment sets expectations early and reinforces the organization’s commitment to a respectful workplace.
New hires should clearly understand:
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What behavior is and is not acceptable
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How and where to raise concerns
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That concerns will be taken seriously and addressed appropriately
Training Works Best When Paired with Clear Policies
Training is most effective when supported by clear, written Anti-Harassment and Anti-Discrimination policies. Employees should review these policies and sign an acknowledgment confirming they have received, read, and understand the standards of conduct.
Signed acknowledgments should be maintained in the employee’s personnel file and updated whenever policies are revised. This reinforces accountability and ensures expectations are documented, not assumed.
Reinforce Expectations with Annual Refreshers
Annual refresher training keeps expectations consistent as teams grow and roles evolve.
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All employees should receive training that reinforces respectful workplace behavior, reporting options, and examples of prohibited conduct.
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Supervisors and managers should receive enhanced training focused on their additional responsibilities, including recognizing early warning signs, responding appropriately to concerns, preventing retaliation, and escalating issues to HR.
Sabeza HR Perspective
Training is not about catching mistakes or policing behavior. It is about setting clear expectations so issues are prevented, not managed after the fact.
What Good Training Actually Does
Effective training helps:
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Employees understand expectations and boundaries
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Supervisors address issues early and consistently
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HR step in before situations escalate
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Organizations align culture, expectations, and compliance
Common Gaps We See
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Training and policies exist, but action does not always follow
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Inappropriate comments are heard, but not addressed in the moment
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Managers hesitate instead of stepping in
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Early concerns are noticed, but follow-up is delayed or informal