In addition, the ACA mandates that employers of 50 or more full-time employees (including full-time equivalent (FTE) employees) offer health care coverage to full-time employees or pay a penalty. A “full-time” employee is someone who works an average of 30 or more hours per week.

There have been various Congressional attempts to repeal and/or replace the ACA but none had been successful as of the time of publication.

• Employers with questions about ACA compliance issues, such as how the ACA applies to their business and employees, should consult their benefit plan administrators or benefits counsel.

• A benefits policy is available as part of CalChamber’s Employee Handbook Creator ®. Visit our online store to find out more about how to easily create your employee handbook.

Resources

• For information on the refundable health premium tax credit to help individuals with the cost of coverage, visit the IRS website.
• To review the final regulations on the health premium tax credit and cost-sharing reductions, visit the Government Printing Office website.
• For more information on the state-run entity that permits individuals and small employers to purchase health insurance coverage, visit Covered California.
• The reporting Forms and Instructions can be found on the IRS website at:
• Form 1094-B, Transmittal of Health Coverage Information Returns
• Form 1095-B, Health Coverage
• Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage
• For more information about the ACA’s reporting requirements, see the IRS’ Large Employer Information Center.
• For information on required reporting of employer-sponsored health coverage on an employee’s Form W-2, see the IRS website.
• Visit the following links for the DOL’s model notices for employers:
• Health Insurance Marketplace Coverage Options and Your Health Coverage (for Employers that Do Not Offer a Health Plan)
• Health Insurance Marketplace Coverage Options and Your Health Coverage - Spanish (for Employers that Do Not Offer a Health Plan)
• Health Insurance Marketplace Coverage Options and Your Health Coverage (for Employers that Offer a Health Plan)
• Health Insurance Marketplace Coverage Options and Your Health Coverage - Spanish (for Employers that Offer a Health Plan)
• For detailed information about the ACA, visit the U.S. Department of Health & Human Services’ dedicated website.
• For information regarding the ACA's tax-related provisions that apply to employers, visit the IRS website.
• Visit the Employee Benefits Security Administration’s Affordable Care Act page for numerous resources, including employer guidance and forms.