in the middle ? Deadlines for the employer shared responsibility (or employer mandate ), many business owners are confused if they pay a fee for not offer health insurance in 2015 [1945008zurückgeschoben] [1945008may]
This article is a compilation of questions and answers entrepreneurs employers have regarding 
shared responsibility fee which it applies, and how the transition relief for certain businesses. Owner
Q: What is the employer shared responsibility
A: the employer shared responsibility provision, also called ESR or the employer mandate , is a prerequisite for applicable large employer health insurance either offered to the staff, or pay a fee when an employee buys subsidized insurance through the Marketplace Health.
Q: How can I tell if I have to pay a fee for any health insurance in 2015, with its numerous
? A: if a company has more than 100 full-time positions are (RTD) and the average annual wage over $ 25,000 she obliged by 2015 and 95% by 2016
Small least 70% of its full-time staff to ensure companies with 50-99 FTE need full-time workers, that the mandate for employers with 49 or fewer employees FTE
Q is not observed, it is important , 2016 to insure .: What if I have health insurance to my employees
a not deliver: if the employer chooses not to provide minimum essential coverage for employees available, or the cover is being offered is not affordable , the employer must provide the employer shared responsibility to pay fee for each employee, every month. The IRS will provide employers with a deadline for payment of
The following are the definitions of what is affordable coverage and how the employer shared responsibility calculated fee .: are
Affordable coverage: [1945007fürdasJahr2015], a cover of the employer is for any full-time employees considered unaffordable who enroll in a given month, offered by their state exchange in a health plan and are entitled to receive state support , An employee is entitled only to government support through the exchange if their required contributions to their employer plan is greater than 9.56% (again, this percentage has been revised from 9.5% in 2014).
employer shared responsibility Fee: the employer shared responsibility fee is equal to the number of full-time employees of the employer employed for the month (minus 80), multiplied by 1/12 provided of $ 2,000, that at least one full -time employee receives a premium tax credit / subsidy for this month
. Q: What transition relief is
A: Transition relief means no employer shared responsibility payment pursuant to § 480H (a) or (b) is applicable during 2015 for employers who meet all the following three conditions :
1. Limited staff size
The employer has between 50 and 99 FTE employees on business days during 2014 the number of employees FTE to determine the status of applicable large employer is established in accordance with other applicable rules in the final regulations.
2. Maintenance of working and aggregates hours Service
may reduce in the period from 9 February 2014 to 31 December 2014 the employer is not the size of the workforce or the total service hours for their employees, to facilitate the transition.
An employer workforce to qualify size or total hour service for bona fide business reasons for the transition relief comes into consideration even reduced.
3. Maintenance of the earlier health insurance offers
can not or substantially reduce health insurance, as is on 9 February eliminate Employer, 2014 in the time of 9 February 2014 to 31 December 2015.
for employers with non-calendar year plans, this until the last day of the 2015 plan year.
An employer will be treated as non-disposal or material health to reduce if the employer each eligible employee an employer contribution to the cost of the employee only coverage to offer further. The cover must either:
95 percent of the dollar amount of the contribution to such coverage, which offered the employees on February 9, 2014
or
contribute at least the same percentage of the cost of coverage that was offering the employer on February 9 in the direction of reporting in 2014
Furthermore, the employer is not offered as eliminating or significantly reducing coverage in case of change of the benefits under the employee only coverage are treated IF:
new cover offers minimum after changing
and
, the change in the performance does not change the terms of its group health plans to narrow or reduce the class or classes of employees (or family members of employees), which reports on February 9, 2014
Conclusion was offered
who pay a fee for not offering health insurance in 2015? For now, companies with more than 100 FTEs and average annual salary over $ 25,000 -. To understand if minimum essential coverage or affordable coverage are not offered
However, it is important that companies with 50-99 employees are exposed in 2016 on the charge, and employers with less 50 employees of the charge are not exposed.
you know, if you're going to pay for health insurance not offer a fee in 2015? If so, what questions do you have to help us you avoid the fee? Comment below and let us know.
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