As 2025 closes, several pressing compliance issues will shape your responsibilities in 2026. Updated PCORI fees, Affordable Care Act (ACA) reporting obligations, state-level mandates, and new federal requirements such as gag clause attestations are all on the horizon.

As 2025 draws to a close, employers and benefits professionals face a shifting regulatory landscape that will shape health and welfare programs in 2026 and beyond. This year’s developments underscore the government’s dual priorities: expanding access, modernizing benefit delivery, and balancing compliance with practical flexibility. Below is a roundup of the most significant regulatory highlights.

In 2025, personalization has moved from “nice to have” to “non-negotiable.” Employees expect benefits that reflect their individual needs, values, and life stages. Static, one-size-fits-all plans are being replaced by flexible, modular offerings that empower employees to choose what matters most.

In 2025, family-building support has emerged as a defining priority in employee benefits strategy. Fertility coverage, inclusive parental leave, and caregiving support are no longer niche offerings — they’re central to how employees evaluate workplace value. As life paths diversify and caregiving responsibilities expand, benefits managers are rethinking what it means to support the whole employee.