Employer Mandates  source: healthcare.gov



Employer-Provided Health Coverage on W-2 Voluntary for All Employers for 2011 and Small Employers for 2012


IRS Notice 2011-28 provided further relief for smaller employers filing fewer than 250 W-2 forms by making the reporting requirement optional for them at least for 2012 and continuing this optional treatment for smaller employers until further guidance is issued.


Non-Discrimination Rules Section 105(H)


IRS Notice 2011-1, provides that employers will not be subject to penalties until after additional guidance is issued.



Employer Shared Responsibility Payment


Starting in 2014, certain employers must offer health coverage to their full-time employees or a shared responsibility payment may apply.


Under the Affordable Care Act, employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees may be required to make a shared responsibility payment.


Requirement to Offer Coverage  Source:  UHC.com/reform



Beginning in 2014, employers with 50 or more full-time employees that do not offer health care coverage must pay a fee if any full-time employee receives premium assistance through an Exchange [$2,000 multiplied by the total number of full-time employees minus 30, as the first 30 employees are exempt].


Employers who offer health care coverage must pay the lesser of: $3,000 for each full-time employee who receives premium assistance through an Exchange or $2,000 per full-time employee (minus 30).



Providing Clear and Consistent Information to Consumers about Their Health Insurance Coverage (SBC Requirement)

By William F. Schaake, CIC, CRM  © 2012