The tight labor market has created challenges for employers looking to attract the best talent, and in 2019 changes to the marketplace will continue to make things harder. For one, the number of part-time candidates far exceeds the number of individuals looking for full-time work, so this year, expect companies to increase hiring independent contractors or gig workers. This can have major implications come tax time, and can also change the cultural makeup of a given workplace. Additionally, new laws will require updates to harassment policies. This will be particularly difficult for large organizations with employees across the country. "The big issue is that the state laws are all over the place," says Peter Cappelli, director of the Center of Human Resources at Wharton. California, Arizona, Maryland, Vermont, and others have passed laws regarding the use of nondisclosure agreements in sexual harassment settlements, and keeping up with these changes will be a challenge. Finally, healthcare requirements may be changing. The Affordable Care Act required small businesses to offer healthcare to full-time employees; however, on December 14, 2018, U.S. District Judge Reed O'Connor of Texas ruled that the ACA was not constitutional, rendering its rules null. This may drastically shift the way employers provide benefits, and its impacts are yet to be seen.