The year ahead marks a quiet but meaningful shift in how organizations operate. Expectations around employee benefits are evolving, the risk landscape is being reshaped by forces that did not exist a decade ago, and recent legislation is beginning to influence decisions that once felt routine. Together, these three trends are redefining how businesses think about risk management, workforce strategy, and long-term resilience.
Employees Seek Personalized Benefits
Personalized benefits packages are in growing demand, including options that extend beyond healthcare. 70% of employees believe that customizable benefits would enhance their loyalty to their employer.
Deloitte data shows that the workforce now comprises five generations, making it important to meet a wide range of employee benefits needs, including wellness, elder care, in-office day care, retirement planning, financial wellness, family-planning and adoption benefits, mental health support, and even pet insurance.
You can create a personalized benefits package by adopting a core-and-voluntary strategy. Maintain essential coverage (dental, medical and vision) while offering optional voluntary benefits to enable employees to personalize their packages while still retaining budget control. Consider offering flexible spending accounts (FSAs) that allow employees to set aside pre-tax dollars for eligible expenses, providing them with greater control over their benefit spending.
AI and Other Risks Shaping Commercial Insurance
Your organization’s commercial insurance strategy may shift in 2026 to accommodate rising risks from natural disasters, cyber threats, social inflation, supply chain risks, geopolitical instability, and workforce continuity challenges, according to the CBIZ 2026 Market Outlook report.
2025 brought key supply chain risks from armed conflicts, trade wars and tariffs, and regulatory shifts to organizations. As a result, insurance carriers are tightening coverage and applying stricter underwriting standards. For organizations, this can translate into higher costs, shifting policy requirements, and a more complex risk environment.
Among the risks facing organizations, cyber threats from growing accessibility to AI tools are among the most severe. A new Identity Fraud Report by Susmsub revealed that AI is driving more sophisticated, multi-layered operations that rely on advanced deception, social engineering, and AI-generated identities. For organizations, identity theft and account takeover are the primary business-facing third-party fraud threats.
Re-evaluate the strength of your commercial insurance coverage. Conduct risk assessments and evaluate your exposures across cyber threats, physical assets, climate-related risks, workforce continuity, and supply chains.
Prepare for New Regulatory Requirements
New regulations taking effect in 2026 can impact organizations. Beginning in 2026, the SECURE 2.0 Act requires employees aged 50 and above with prior-year wages over $145,000 (indexed for inflation) to make catch-up after-tax Roth contributions. Plans that do not permit Roth contributions must amend their design to allow participation.
While the IRS has provided guidance on compliance and corrections, employers may consider preparing by updating systems, plan documents, and communications now.
The One Big Beautiful Bill Act (OBBBA), enacted in July 2025, includes several provisions with direct implications for employer-sponsored benefits, insurance, and payroll. These include expanded and new tax credits and deductions for benefits, such as employer-provided childcare tax credits and increased limits for dependent care flexible spending accounts (FSAs). OBBBA also expands HSA eligibility to allow coverage of telehealth services without losing HSA status.
New reporting requirements for employee tips and overtime require payroll systems and processes to be updated to comply, as employee eligibility for new deductions will rely on accurate employer reporting of their tips and overtime pay.
Organizations have an opportunity to move from reactive adjustments to more intentional planning. As 2025 comes to a close, take time to reassess benefits strategy, insurance coverage, and compliance readiness to help reduce surprises and create a steadier footing in an ever-changing environment.