Affordable Care Act, Full-Time Employees, Penalties

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

Beware: IRS To Begin Issuing ACA Employer Shared Responsibility Payment Penalty Notices

Schwabe, Williamson & Wyatt PC on 11/17/2017

The IRS has announced its next steps regarding the Employer Shared Responsibility Payments (the “ESRPs”), which are the ACA penalties assessable to “Applicable Large Employers” for failing to provide affordable health care...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

Responding to Marketplace Notices

McDermott Will & Emery on 8/4/2016

Employers have begun to receive notices from the Health Insurance Marketplace Exchanges (Marketplace) notifying them that one or more of their employees is eligible for governmental subsidies under the Marketplace. Employers...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

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

The Affordable Care Act - Understanding The Employer Mandate: An Overview

Adler Pollock & Sheehan P.C. on 4/17/2014

The Patient Protection and Affordable Care Act (the “Affordable Care Act”) was enacted by Congress and signed by President Obama on March 23, 2010. The Affordable Care Act is a 2,409 page statute regulating virtually every...more

ACA Pay Or Play: Is Your Dependent Coverage Compliant?

Stinson - Benefits Notes Blog on 3/25/2014

Now that the IRS has issued final regulations under Section 4980H, the so-called “pay or play” provision of the Affordable Care Act, employers are deciding how to determine whether employees are full-time (30 hours or more a...more

Final Employer "Play or Pay" Mandate Guidance: Employer Action Needed

Patterson Belknap Webb & Tyler LLP on 3/5/2014

The federal health care reform law enacted in 2010, known as the Affordable Care Act, added a provision to the Internal Revenue Code (“Code”) (Code Section 4980H) that, beginning on January 1, 2015, may subject employers to...more

The Employer’s Playbook for ACA Compliance: Ten Practical Strategies for 2014

Saul Ewing LLP on 7/2/2013

The Affordable Care Act (a/k/a Health Care Reform, or the ACA) is complicated. While there is nothing in the ACA that requires any employer to provide group health care coverage to its employees, the failure to do so can come...more

Strategic Implementation of Employer Shared Responsibility Rules & 2014 Planning Considerations

Shumaker, Loop & Kendrick, LLP on 5/14/2013

In This Presentation: •Welcome •Overview of the Employer Shared Responsibility Rules - Impact on Corporate Structure - Time Line Examples to Demonstrate Application of Measurement, Administrative & Stability...more

Employer Responsibility – Will You Pay or Play?

Poyner Spruill LLP on 5/7/2013

Starting in 2014, provisions of the Patient Protection and Affordable Care Act become effective known as “Pay or Play” or “Employer Shared Responsibility.” Large employers will be faced with the decision whether to offer...more

The Affordable Care Act’s “Play-Or-Pay” Mandate: Who Is A Full-Time Employee For Purposes Of The Employer Shared Responsibility...

Perkins Coie on 4/23/2013

Recently, we published a Client Update explaining how the Play-or-Pay mandate, or Employer Shared Responsibility provision, under the Affordable Care Act (ACA) generally works. To summarize, we described how an employer...more

Penalties and Measuring Periods for Large Employers - How to Assess Potential Liability under the Affordable Care Act

Dickinson Wright on 2/18/2013

Under the Affordable Care Act (“ACA”), a large employer is subject to penalties if it fails to offer to full-time employees and their dependents health coverage or if the coverage that it offers is not affordable or does not...more

The Affordable Care Act’s “Play Or Pay” Mandate: How It Works

Perkins Coie on 2/13/2013

The Affordable Care Act added the so-called “Play or Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2014, certain employers may be subject to a penalty tax,...more

Benefits and Compensation Alert - January 2013: IRS Issues Proposed Regulations On The “Employer Shared Responsibility” Penalties...

Shumaker, Loop & Kendrick, LLP on 2/5/2013

To make certain that 2013 will be as exciting as 2012, on January 2 the US Treasury issued proposed regulations under section 4980H of the Internal Revenue Code (“Code”), which was added to the Code by the Patient Protection...more

IRS Releases Proposed Regulations on the Affordable Care Act's Play or Pay Mandate

Proskauer Rose LLP on 1/31/2013

On January 2, 2013, the Department of Treasury and Internal Revenue Service (collectively “IRS") published proposed regulations ("Proposed Regulations") on the Affordable Care Act's employer shared responsibility provisions,...more

Employer Alert -- January 2013: IRS Proposed Regulations On PPACA’S Shared Responsibility Provisions Full of New Year Surprises...

McNees Wallace & Nurick LLC on 1/14/2013

On December 28, 2012, the Internal Revenue Service (“IRS”) issued long-awaited proposed regulations regarding the “shared responsibility” penalty provisions of the Patient Protection and Affordable Care Act (“PPACA”). In...more

IRS Releases Further Guidance on Employer Health Care Coverage Mandate and Penalties

Ballard Spahr LLP on 1/8/2013

The Internal Revenue Service has released proposed regulations and FAQs on the shared responsibility provisions of the Affordable Care Act (ACA). These rules require large employers to offer full-time employees and their...more

Regulatory Storm Cloud Brewing On Full-Time Employee Status

Ogletree, Deakins, Nash, Smoak & Stewart,... on 9/6/2012

Beginning on January 1, 2014, it will be crucial for an employer to know the full-time or part-time status of every employee. That is when the employer mandate becomes effective under Internal Revenue Code § 4980H. Section...more

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

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