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;Driving loyalty — when organizations can effectively deliver on their EVP, new-hire commitment increases by nearly 30% .

C-suite executives , found 66% of the respondents are using generative or predictive AI in HR functions , including to create HR-related materials (42%) , recruit (30%) and source candidates (24%) .

.; Health Insurance While the Affordable Care Act (ACA) does not require employers to offer health insurance, it does require large employers (with 50 or more employees) to choose between paying a fee or offering insurance coverage to full-time employees , which the Internal Revenue Service (IRS) has defined as those working at least 30 hours per week (or 130 hours per month).

.; ;Reference-based pricing , which can save employers 20% to 30% annually.; ;Alternative health plans , which offer transparent and dynamic copays that encourage the use of high-quality but less expensive services and put member engagement at the center with high-touch digital experiences.; Assessing the Situation and Options Employers want transparency and proof of impact for their healthcare spending, said Chris McCarthy, a senior vice president at Alliant Insurance Services, a brokerage and consulting firm.

Employers and their HR and total rewards (TR) professionals should: ;Examine Notice 2025-69 , the agencies’ 30-page guidance document;; ;Consult with their organization’s tax professionals, if needed; and then,; ;Create and disseminate information to help related employees best prepare for the upcoming tax season by understanding how to correctly identify and claim their deduction amount.; The IRS noted that it is updating income tax forms and instructions for taxpayers to use this filing season that also will assist them in claiming these deductions.

“Many employers continue to report that they do not budget separately, if at all, for other types of base pay increases such as promotional increases or off-cycle increases.

Equip staff with information about job roles and the type of candidates sought.; Yardley added employers may consider highlighting authenticity and celebrating referrers.

Both the DOL and IRS have requirements, centering on the level of behavioral and financial control, and the type of relationship between the employer and contractor.; ;Prepare for possible audits.

Types of Salary Structures Whether looking at the data by industry or by organization size, the use of market-based structures has only grown since the 2019 survey (increasing 10 percentage points to 65%).

These two exams present unique sets of questions covering the type of content tested in the certification exam; they provide low-risk, low-cost ways to prepare yourself and to gain experience with the kinds of questions you can expect, as well as the test-taking format.