Large Employer

Counting Employees Vital to ACA Compliance

Employers are reminded that it is important to know how many full-time employees they have in order to ensure compliance with the employer shared responsibility (“pay or play”) provisions of the Affordable Care Act, which apply to applicable large employers (ALEs). Determining ALE Status Whether an employer is considered an ALE for a particular calendar year depends on […]

3 ACA Terms Large Employers Need to Know

In general, under the employer shared responsibility (“pay or play”) provisions of the Affordable Care Act (ACA), applicable large employers—generally those with 50 or more full-time employees, including full-time equivalent employees—may be subject to a penalty if they do not offer minimum essential coverage that is affordable and provides minimum value to their full-time employees (and their dependents). Here are definitions to […]

ACA Forms 1095 Due to Employees by March 2nd

Employers subject to the Affordable Care Act’s (ACA) information reporting requirements are reminded that the deadline to furnish Forms 1095-B and 1095-C are quickly approaching. The reporting deadlines in 2018 are for reporting information on the 2017 calendar year, and are as follows: Applicable large employers (ALEs)—generally those with 50 or more full-time employees, including full-time […]

How Hiring Holiday Help Impacts ‘Pay or Play’ Compliance

Employers that hire seasonal workers this holiday season are reminded that there is an exception when measuring workforce size to determine whether they are an applicable large employer (ALE) subject to the Affordable Care Act’s employer shared responsibility (“pay or play”) and corresponding information reporting provisions. Seasonal Worker Exception  If an employer’s workforce exceeds 50 […]

Final 2017 Forms 1094 and 1095 Available

The Internal Revenue Service (IRS) has released the final forms and instructions for Forms 1094 and 1095 for calendar year 2017 reporting. Employers are required to report in early 2018 for calendar year 2017. 2017 Forms and Instructions The following calendar year 2017 reporting forms and instructions are now available: Form 1094-C (transmittal) Form 1095-C 2017 Instructions […]

Upcoming EEO-1 Report Will Not Require Pay Data Collection

The U.S. Equal Employment Opportunity Commission (EEOC) has announced that the upcoming EEO-1 reporting form will not contain pay data collection information. EEO-1 Report Change Halted In July of 2016, the EEOC changed the EEO-1 reporting form requirements, so that private employers with 100 or more employees and certain federal contractors would have been required to report aggregate W-2 income by […]