The IRS recently updated the FAQs on its website regarding the employer mandate to provide some details on the process it will use to impose penalties for failure to provide coverage to “ACA full-time” employees (those working 30 or more hours per week) in accordance with Section 4980H of the Code (often referred to as the “employer mandate”).
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Employee Benefits
The American Health Care Act: What It May Mean for Employers
On May 4, the House of Representatives passed the American Health Care Act, which is aimed at repealing and replacing portions of the Affordable Care Act. While many of the changes do not affect employer-sponsored coverage, there are several changes in the bill that are likely to be of interest to employers.
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ACA Update: New HHS Nondiscrimination Rules Applicable to Certain Employee Health Plans
Earlier this year, the Department of Health and Human Services Office of Civil Rights published final rules implementing Section 1557 of the Affordable Care Act (ACA). Section 1557 prohibits discrimination on the basis of race, color, national origin, sex, age or disability by healthcare providers and group health plans that receive federal financial assistance. The rules include restrictions on discrimination relating to gender identity, as well as requirements regarding accessibility for individuals with limited English and with disabilities.
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California Finds Uber Drivers are Employees, Not Independent Contractors – Ruling Could Shake Up Mobile App-Based Business Model
A recent decision from the California Labor Commissioner’s Office found that a former Uber driver was an employee of the company, not an independent contractor as the firm has labeled its motorists.
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Wellness Programs: A New Layer of Compliance
The Equal Employment Opportunity Commission has issued proposed rules (“ADA Proposed Rules”) on the extent to which employers may offer incentives to promote participation in wellness programs without violating the Americans with Disabilities Act.
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ACA Update: Health Care Exchanges Begin Issuing Employee Subsidy Notices to Employers
The Affordable Care Act (ACA) requires the state and federal health care exchanges to notify employers if an employee has been determined to be eligible for a premium tax credit or cost-sharing reduction for exchange coverage.
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Health Care Reform – Updated Employer Compliance Timeline and Checklist
The government has continued to issue a number of regulations and other guidance on the Patient Protection and Affordable Care Act (PPACA) and related health care laws, including the following…
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ACA Update: Government Issues Preliminary Cadillac Tax Guidance
The IRS recently issued Notice 2015-16 addressing the excise tax on high cost employer-sponsored health coverage enacted under the Affordable Care Act.
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ACA UPDATE: IRS Issues Final Forms And Instructions For Employer Coverage Reporting
The IRS recently issued final versions of the new Forms 1094-B, 1095-B, 1094-C and 1095-C, along with related final Instructions. These forms are for reporting of coverage in 2014, but are expected to be similar for reporting for 2015.
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ACA UPDATE: New Proposed Rules And Template For Group Health Plan SBCs
In December 2014, the government issued new proposed rules regarding the requirements for providing a summary of benefits and coverage (SBC). Simultaneous with the proposed rules, the government also published an updated SBC template and uniform glossary.
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