September 16, 2015 
Information & Resources Available for ACA's Pay or Play, Information Reporting Provisions
Two provisions of the Affordable Care Act that apply only to companies that are considered "applicable large employers" (ALEs) under the law are now in effect: the employer shared responsibility ("pay or play") provisions and the large employer information reporting provisions.

As a reminder, under the ACA, an applicable large employer is generally one with 50 or more full-time employees, including full-time equivalent employees (FTEs), on average during the prior year. Transition relief from the pay or play provisions is available for 2015 for ALEs with 50-99 full-time employees (including FTEs) that meet certain eligibility criteria.

The new IRS ACA Information Center  includes information regarding:
  • The latest news for ALEs;
  • How to determine ALE status; and
  • Available resources for ALEs, including IRS questions and answers, fact sheets, webinars, health care tax tips, and more.
The IRS strongly advises employers that are applicable large employers (and/or those that are close to the ALE threshold) to begin taking steps now to prepare for the coming tax filing season.

UEA's Online HR Library has detailed information about this and other requirements under Health Care Reform.  Let us know if would like a login to this free member resource. Call Becca at (503) 595-2095 or email umta@unitedemployer.org. 
This Employment Law Alert provided by:
United Employers Association
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