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Regulations and Compliance

Regulations and Compliance

 NAPEO's PEO-specific,one-of-a kind business resources help our members optimize their day-to-day operations and stay ahead of evolving issues, regulations, and laws. 

Overtime Resources

ACA Resources

  • IRS ACA Overview page - Affordable Care Act (ACA) Legal Guidance and Other Resources
  • IRS Applicable Large Employer ACA Page
  • 2015 ACA Transition Relief
  • Final Regulations Employer Shared Responsibility (4980H)

    February 12, 2014, the IRS issued the final regulations to implement the employer shared responsibility provisions of the ACA, which requires employers with 50 or more employees to offer "affordable," minimum-value health coverage to their "full-time employees" or pay a penalty, triggered when at least one full-time employee receives a federal premium tax subsidy or credit to purchase coverage through a health insurance exchange.

    PEOs Mentioned in 4980H Rule Preamble: While the new rule itself does not specifically address PEOs, pages 91 and 92 of the preamble to the 4980H rule does mention PEOs in a section addressing "Assessable payments under section 4980H." Basically, the language of the preamble indicates that an offer of coverage by the PEO would be treated as an offer by the client under 4980H. It is consistent with the position of NAPEO and reaches the same result in this regard as the colloquy — the PEO coverage fulfills the client's 4980H obligation. NAPEO believes that situations where the client obtains coverage from a PEO sponsored policy would meet the conditions of the preamble. 
  • Form 1095-B Health Coverage
    Form 1095-B is used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and therefore are not liable for the individual shared responsibility payment.
  • Form 1095-C Employer-Provided Health Insurance Offer and Coverage Insurance
    Form 1095-C is to be used to fulfill the requirement under Code Section 6055 that every applicable large employer (generally, an employer that employed on average at least 50 full-time employees or equivalents) file a return with the IRS that reports the terms and conditions of the healthcare coverage provided to the employer's full-time employees during the year.

Form 5500

State Information and Issues