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PEO Industry Best Practice: W-2 Reporting Requirements Under the ACA
The ACA requires employers to report the cost of employer-sponsored healthcare coverage as part of the W-2 form issued to employees.
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).
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?
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.
PEO Industry Best Practice:Medical Loss Ratio Rebates
Under federal health care reform, health insurers are required to meet certain “medical loss ratios” (MLRs) or rebate the difference to the policyholder.
Affordable Care Act of 2010: News releases, multimedia and legal guidance
IRS ACA Overview page - Affordable Care Act (ACA) Legal Guidance and Other Resources