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Contact AHCA - Allows authors to enter rich text content.  Contact AHCA

 

Dave Kyllo​
Vice President,
AHCA/NCAL Insurance Solutions and Member Programs 

 

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Employer Shared Responsibility Provisions

As of January 1, 2015, employers with at least 50 full time employees or a ACA_EmplyrShard.png
combination of full-time and part-time employees are subject to the Employer Shared Responsibility provisions. The Employer Shared Responsibility provisions can be found under section 4980H of the Internal Revenue Code. If employers do not offer affordable health coverage that provides a minimum level of coverage to full-time employees (and their dependents), the employer may be subject to an Employer Shared Responsibility payment.
Source: Internal Revenue Service, 2013.

For more information on the Employer Shared Responsibility provisions from the Internal Revenue Service (IRS), visit the Questions and Answers page at IRS.gov. For an overview on health benefits and employer requirements, view this flowchart.

 
Full Time Employees Definition: For purposes of the Employer Shared Responsibility provisions, an employee is a full-time employee for a calendar month if he or she averages at least 30 hours of service per week. Under the final regulations, for purposes of determining full-time employee status, 130 hours of service in a calendar month is treated as the monthly equivalent of at least 30 hours of service per week.
Source: Internal Revenue Service, 2013.

 
Know Whether You Are Considered A Small or Large Employer
Employer benefits, opportunities and requirements are dependent upon an employer’s size and the applicable rules.  Small employers are generally those with fewer than 50 employees.  Generally, an employer with 50 or more full-time employees or equivalents will be considered an applicable large employer. View the latest guidance​ from the IRS defining small and large employers and what it means for each employer group. 
  
Before making a final decision, AHCA/NCAL members are encouraged to check out AHCA/NCAL Insurance Solutions.  This “Members Only” program is designed to give AHCA/NCAL members access to brokers who understand long term care and who truly know the ACA and its myriad requirements.  
For more information, contact Dave Kyllo​ (202-898-6312) or Nick Cianci (860-416-5333).   
 
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