GNYADA September 2015 Newsletter

New OSHA HazCom Compliance Regulations for Labeling and Storing Chemicals

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Effective June, 2016, OSHA has adopted new standards for chemical container labeling and Safety Data Sheets (SDSs), for all companies that store or use chemicals in the work- place. The new SDS format has replaced older formats found in "Material Safety Data Sheets" (MSDSs). In order to maintain Hazard Communication (HazCom) compli- ance, dealers are required to hold on to the old MSDSs — even if they are in the “old” format — and know where to find them. MSDSs will need to be kept separately for 30 years as workplace exposure records, even though they are being superseded by the new standard. As of 2015, the Affordable Care Act (ACA) requires employers with 50 or more fulltime employees (including fulltime equivalent employees ) to submit informational reporting about their employee healthcare coverage to the IRS. A large employer status is determined on an annual basis and lumps all employees, across all busi- nesses you may own, within one con- trolled group. Reporting for 2015 will be submitted in 2016. If you’re a large employer, the ACA requires the following: Form 1095-C must be given to each fulltime employee by January 29, 2016. Transmittal Form 1094-C must be reported to the IRS by February n n Keeping them on hand will ultimately save time, money and aggravation, in 8

addition to simply being a good prac- tice. Current SDSs must be kept in a location accessible to employees. The new forms will display all neces- sary chemical information with cate- gories in a standardized order. Employees will be able to quickly refer to first-aid measures, disposal instructions, toxicological informa- tion, and more. While the old forms were rarely consistent with each other, the new ones are much more uniform, in order to sync up from manufacturer to manufacturer, in all countries. Since chemical container labeling is also affected by the new standards, all incoming shipments must be checked for proper labeling and the correct SDSs. OSHA requires HazCom training on all of these changes, with full compliance for all standards by June, 2016. 29, 2016, or March 31, 2016, if filed electronically; if you have 250 or more fulltime employees, you are required to file electroni- cally. If your dealership does not qualify as a large employer during 2015, you are not required to file the above forms. Penalties Incomplete, incorrect or accidentally failed reporting may result in penal- ties, and those penalties are increas- ing from $100 to $250 per return . Moreover, the government’s yearly cap on total penalties per employer is increasing from $1.5 million to $3 million. Intentional disregard of the filing requirement may result in a

If you have any questions or would like to schedule training at your facility, call Walden Associates at 516.624.7200.

We are the Right-to-Know, OSHA and Environmental Compliance Experts!

Our Annual OSHA Seminar is scheduled for January 13, 2016, 8:30am-10:30am, at the Center for Automotive Education & Training . We recommend service managers attend the program, to learn the latest on safety, labeling and hazard issues, and more.

Affordable Care Act: Required Reporting

penalty of $500 per return, and the cap on total penalties will not apply.

The reporting procedure is arguably both complicated and confusing. We recommend contacting your advisors (attorney, accountant) who may be able to assist you with the new requirements. In addition, payroll companies and third party administra- tors are also resources to consider reaching out to. If you haven’t started compiling the information for these filings, it's best to mobilize as soon as possible, in order to avoid any potential penalties.

Contact Michael W. Conway for more: 718.746.8100, mconway@gnyada.com

Greater New York Automobile Dealers Association • www.gnyada.com

The Newsletter • September 2015

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