Affordable Care Act, Full-Time Employees, Employer Mandates

Breaking Down ACA Penalty Letters: IRS’s 2021 Initiative

Trusaic on 8/25/2023

The IRS has issued its first ACA penalty letters for tax year 2021. While employers have been forewarned, many may not be fully armed to respond in a timely and compliant manner. The IRS is making good on its promise, and...more

Under Developing IRS Guidance (Not Final), an Employer Would Be Able to Fully Satisfy ACA’s Employer Mandate Without Maintaining...

Foley & Lardner LLP on 1/15/2019

Takeaway Message: A recent IRS notice provides a future path for employers to avoid ACA employer mandate penalties by reimbursing employees for a portion of the cost of individual insurance coverage through an...more

Watch Your Mail: IRS Begins Collection of Employer Mandate Penalties

Foley & Lardner LLP on 12/1/2017

It’s official. The IRS has finally begun the process of collecting penalties under the Affordable Care Act’s (“ACA”) employer shared responsibility provisions, better known as the “employer mandate.” The IRS has started...more

IRS Will Enforce Employer Mandate Regardless Of Any Executive Orders

Fisher Phillips on 9/13/2017

You may recall that President Trump signed an executive order on the day of his inauguration directing all agencies to minimize the economic burden of the Affordable Care Act (ACA) pending its repeal. You may recall also that...more

Traps for the Unwary: Does Your Employee Handbook Comply with the Affordable Care Act?

Akerman LLP - HR Defense on 8/10/2016

Do you think you’ve complied with the Affordable Care Act mandates? Before you answer yes, you’d best take a close look at your Employee Handbook – a minefield for mistakes....more

As Affordable Care Act Enforcement Looms, Some Lessons Learned From Massachusetts

Mintz - Employment Viewpoints on 6/8/2016

As the ACA audit era approaches, many employers are wondering: what will happen? What sorts of documentation will the IRS request? What industries will be targeted? And what can employers do to prepare? In this post, I...more

When Anything Less than 95% is a Failing Grade: An Update on the Employer Shared Responsibility Penalties

Snell & Wilmer on 5/27/2016

As a reminder, effective January 1, 2016, employers must offer minimum essential coverage to 95% or more (up from 70% or more for 2015) of their full-time employees and their dependents each month or pay a very steep penalty....more

Have You Reviewed your Employee Handbook for Affordable Care Act Compliance?

Mintz - Employment Viewpoints on 5/4/2016

Even though the first year of the Affordable Care Act’s employer mandate is in effect and fully phased-in, it has been our experience that few employers have bothered to review their employee handbooks to reflect the ACA. ...more

Employer Facing Potential Liability For Allegedly Reducing Worker Hours To Avoid Affordable Care Act Penalties

Laner Muchin, Ltd. on 3/9/2016

The Affordable Care Act’s (ACA) employer shared responsibility mandate requires large employers to offer certain minimum health coverage to substantially all of their full-time employees, or potentially pay significant...more

New ACA Guidance Warrants Another "Checkup" of Employer Health Plans

King & Spalding on 3/8/2016

On December 16, 2015, the IRS issued Notice 2015-87 (the "Notice"), which provides "question-and-answer" guidance regarding how various Affordable Care Act (the "ACA") provisions apply to employer-provided group health plans....more

Limiting Employees’ Hours to Dodge the ACA’s Employer Mandate Could Violate ERISA

Cozen O'Connor on 2/24/2016

In a move that brings many employers’ fears closer to fruition, a federal district court recently ruled that an employee may proceed with a class action lawsuit alleging that her employer violated the Employee Retirement...more

Cutting Employee Hours to Avoid Offering Healthcare? Your Risk of a Lawsuit Just Increased!

Tucker Arensberg, P.C. on 2/22/2016

The Affordable Care Act requires an applicable large employer to offer healthcare coverage to its full-time employees or risk paying a penalty. An employee is considered full-time for this purpose if they work at least 30...more

Applicable Large Employers Should Determine Their Full-Time Employees For ACA Purposes And Prepare For Reporting In 2016

Laner Muchin, Ltd. on 11/23/2015

By way of reminder, employers who employ at least 50 full-time employees (including full-time equivalents) on average during the calendar year of 2014 will be required to file Internal Revenue Service (IRS) forms 1095-C and...more

Gaming the System? ERISA Interference Lawsuit Targets ACA-Driven Reduction of Hours Strategy

King & Spalding on 11/4/2015

In a case believed to be the first of its kind, a recent class action claim has accused an employer of reducing hours of employees to avoid having to provide health coverage as required under the Patient Protection and...more

ACA Automatic Enrollment Mandate Repealed by Bipartisan Budget Act

Proskauer - Employee Benefits & Executive... on 11/4/2015

On Monday, November 2nd, the President signed the Bipartisan Budget Act of 2015 (BBA). Some legislators had hoped that a budget deal would at least include a repeal of the controversial 40% excise tax on high-cost health...more

End of Year Issues Impacting Employer Health Plans

Sherman & Howard L.L.C. on 10/30/2015

With the end of 2015 fast approaching, employers should be aware of certain issues under the Patient Protection and Affordable Care Act (“ACA”), the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 14 of 24): Coding Form 1095-C, Part II for...

Mintz - Employment, Labor & Benefits... on 10/23/2015

When reporting offers of coverage to full-time employees under the Affordable Care Act’s (ACA) employer shared responsibility rules, much of the detail appears in Part II of IRS Form 1095-C, Lines 14, 15 and 16. For the most...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 13 of 24): Coding Form 1095-C, Part II for...

Mintz - Employment, Labor & Benefits... on 10/14/2015

Compliance with the Affordable Care Act’s (ACA) employer shared responsibility rules requires that applicable large employers identify their full-time employees. A “full-time employee” for this purpose is an employee who...more

Patient Protection and Affordable Care Act (PPACA) › Full-Time Employees › Employer Mandates