Small employers must treat all employees the same. They must offer the same benefits and same contributions to similarly situated…
Author Eric Johnson
This question is answered by the IRS: https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act No. Whether an employer member of an association that offers coverage through…
This question is answered by the IRS: https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act Yes. The employer shared responsibility provisions include a rule that also applies…
This question is answered by the IRS: https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act An employer determines if it is an ALE for a current calendar…
This question is answered by the IRS: https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act Generally, all employees are counted (either as full-time employees or full-time equivalent…
In other words, does a safe harbor apply to the whole group or on an employee-by-employee basis? No, depending on…
uThis question is answered by the IRS: https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act In general, an ALE makes an offer of coverage to an employee…
A limited non-assessment period is a period of time in which a large employer will not be charged a penalty…
It actually has to be implemented. If it’s not implemented, what happens if there is a new employee? Another example:…
This question is answered by the IRS: https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act The general procedures the IRS will use to propose and assess the…