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How the New ACA Tax Reporting Requirements Apply to Client Employers with 50 to 99 Full-Time Employees
There is a great deal of confusion regarding new ACA tax reporting requirements for employers under Internal Revenue Code Section 6056 (also referred to as “employer shared responsibility” reporting).
An Economic Analysis: The PEO Industry Footprint
Anecdotally, evidence points to a growing PEO industry driven by a rebounding small business sector, an increase in the use of outsourcing by small businesses, and the rise of complicated employment regulations such as the Affordable Care Act (ACA).
Frequently Asked Questions: Form 1094/1095
1. What codes does an employer use on Line 14 and Line 16 of Form 1095-C for the months an employee is in a limited non-assessment period, but enrolls in coverage?
PEO Industry Best Practice: Certification of Eligibility for Transitional Relief
A key issue for the professional employer organization (PEO) industry is how to address healthcare coverage responsibilities that may arise when a PEO co-employs a new client’s staff. This may pose particularly trying issues if the PEO sponsors a group health plan for its worksite employees.
Frequently Asked Questions about the Individual and Employer Mandates for Client Employers with Less Than 100 Employees
In determining whether an employer is an “applicable large employer” or “ALE” and, therefore, subject to the employer mandate, do I need to take into account other affiliated companies of the employer?
Form 5500 Interim Final Regulation and filing instructions
This interim final rule describes revisions to the Form 5500 Annual Return/Report of Employee Benefit Plan and Form 5500–SF Annual Return/Report of Small Employee Benefit Plan (together ‘‘Form 5500 Annual Return/Report’’) to implement annual reporting changes for multiple employer plans required by The Cooperative and Small Employer Charity Pension Flexibility Act (CSEC Act), enacted on April 7, 2014.
Infographic on PEO Benefits for Employees and Small Biz
Businesses that use a PEO are approximately 50 percent less likely to fail (permanently go “out of business”) from one year to the next when compared to similar companies in the population as a whole.
Tax-Free Payment or Reimbursement of Employee’s Individual Insurance Premiums or Out-of-Pocket Medical Expense Does Not Comply With the ACA
NAPEO has received numerous inquiries from member PEOs, as well as current and prospective client employers, regarding whether employers can make available individual major medical coverage to employees on a tax-free basis as part of an employer-sponsored arrangement.
Professional Employer Organizations: Keeping Turnover Low and Survival High
This study examines employee turnover and business survival rates for businesses using PEOs and compares them to national data available from the U.S. Bureau of Labor Statistics (BLS).
Professional Employer Organizations: Fueling Small Business Growth
This study explores the evidence to determine how PEO clients are faring relative to other companies in the economy.