Compensation and benefits are critical considerations for recruitment and retention and can exceed seventy to eighty percent of a government's operating budget. This session will cover the benefits and payroll implications of the pandemic, including the recent stimulus bills, CARES, CCA, and ARPA. Specific topics will include how to deal with remote employees, tax consequences associated with various pandemic-related benefits, Form 1099 rules for grant reporting, needed updates to an agency’s retirement and health benefit programs including deadlines, and required communications to employees and retirees.