California Public Agency Labor & Employment Blog

California Public Agency Labor & Employment Blog

Useful information for navigating legal challenges

Category Archives: Healthcare

Subscribe to Healthcare RSS Feed

Treasury Issues Final Regulations Governing Employer Reporting Requirements

Posted in Healthcare
 This blog post was authored by Jessica Frier In 2016, the Internal Revenue Service will require large employers with 50 or more full-time employees, including full-time equivalents, to annually report monthly data concerning the health coverage offered to full-time employees.  These reporting requirements are set forth in Internal Revenue Code (“IRC”) section 6056 (for large … Continue Reading

Your Questions Answered: The ACA’s Final Regulations on the Employer Mandate

Posted in Healthcare
This blog post was authored by Heather DeBlanc On February 10, 2014, the Department of the Treasury issued final regulations on the Affordable Care Act’s (“ACA”) Employer Shared Responsibility Payment.  Starting January 1, 2015, depending on the number of full-time employees and equivalents, employers will be subject to potential penalties if they fail to offer … Continue Reading

ACA’s Final Regulations on the Employer Mandate

Posted in Healthcare
This blog post was authored by Heather DeBlanc On February 10, 2014, the Department of the Treasury issued final regulations on the Employer Shared Responsibility Payment that would require large employers to face tax penalties for not offering affordable health coverage to full-time employees. For a summary of the proposed regulations, see http://www.lcwlegal.com/files/125544_ACA2013.pdf.  The following is … Continue Reading

Deadlines Quickly Approach to Start Measuring Hours of Service for ACA’s Look Back Measurement Method Safe Harbor

Posted in Healthcare
This blog post was authored by Heather DeBlanc The delay in the effective date of the large employer penalties, now January 1, 2015, has given employers a false sense of security.  Many employers are adopting the Look Back Measurement Method Safe Harbor in order to identify full-time employees under ACA’s new definition of “full-time” employee … Continue Reading

October 1, 2013 Deadline: All Employers Must Provide Notice of Covered California to Employees

Posted in Healthcare
This blog post was authored by Heather DeBlanc The Affordable Care Act requires employers to provide Notice to its employees that they may receive health coverage through the exchange (a.k.a. “Health Insurance Marketplace” or “Marketplace”).  California’s exchange is called Covered California. When Must Employer Provide Notice?  An employer must provide the Notice to current employees … Continue Reading

Employer Reporting Requirements – IRS Releases Proposed Regulations

Posted in Healthcare
This blog was authored by Heather DeBlanc On September 9, 2013, the IRS released proposed regulations on the Affordable Care Act (ACA)’s annual information reporting requirements under Internal Revenue Code (IRC) sections 6055 and 6056.  Employers and medical benefits providers have been eagerly awaiting these new proposed regulations. Who is responsible for the reporting?   … Continue Reading

IRS Issues Guidance on Eligible Employer-Sponsored Health Plans under ACA

Posted in Healthcare
This blog post was authored by Heather DeBlanc. On August 30, 2013, the Internal Revenue Service released final regulations regarding the Affordable Care Act’s (“ACA”) requirement that all individuals maintain minimum essential coverage or pay a penalty, called the “Individual Mandate.”  Starting October 1, 2013, individuals will be able to purchase health coverage through California’s … Continue Reading

Employer Duties Regarding The New SBC Form

Posted in Healthcare
This blog entry was authored by Heather DeBlanc With open enrollment fast approaching, employers should be sure that the participants and beneficiaries in their employer-sponsored group health plans receive a completed standardized “Summary of Benefits and Coverage” (“SBC”) form containing information required by the Affordable Care Act (“ACA”).  ACA requires health plans to provide consumers … Continue Reading

Employers – Update Your Policies to Reflect ACA’s Anti-Retaliation Provisions

Posted in Healthcare, Retaliation
This blog post was authored by Jessica R. Frier Employers should update their whistleblowing, anti-harassment and anti-retaliation policies to reference new protections provided to employees by the Affordable Care Act (“ACA”).  What is Prohibited?  ACA’s anti-retaliation provisions prohibit an employer from retaliating against an employee who: Receives a health insurance tax credit or subsidy through … Continue Reading

The Cadillac Tax Looms Large For Public Employers

Posted in Healthcare
This blog post was authored by Heather DeBlanc In 2018, health plans too rich in coverage will have to pay a “Cadillac Tax.”  Public employers, who have traditionally provided generous health benefits, are starting to consider the impact.  The IRS will impose the excise tax on insurers and plan administrators.  Employers anticipate that these costs … Continue Reading

Employer Health Insurance Rebates & How To Legally Use Them

Posted in Healthcare
This blog post was authored by Heather DeBlanc Did your health insurance company send your agency a check?  Under the Affordable Care Act (“ACA”), health insurance companies must issue employer rebates by August 1st each year if they failed to spend a certain percentage of your agency’s premiums toward medical care or quality improvement.  This … Continue Reading

Employers Must Follow New Rules Regarding Workplace Wellness Programs

Posted in Healthcare
This blog post was authored by Jessica Frier. On May 29, 2013, the Departments of Labor, Health and Human Services and Treasury issued final regulations governing wellness programs.  The final regulations replace interim proposals issued in 2012.  The regulations will apply to plan or policy years beginning on or after January 1, 2014, and will apply … Continue Reading

Ensure Your Waiting Periods Comply with State and Federal Law

Posted in Healthcare
This blog post, authored by Heather DeBlanc, replaces and supersedes the post that was published on June 14, 2013, on this topic. One of the challenges facing employers in complying with healthcare reform is reconciling federal requirements with the requirements of California law.  On March 21, 2013, the Departments of Labor, Health and Human Services and Treasury … Continue Reading

IRS Releases Guidance on Delayed Employer Mandate

Posted in Healthcare, Retirement
This blog post was authored by Heather DeBlanc As LCW previously reported, the Department of Treasury recently announced that it will delay enforcement of the reporting and employer shared responsibility provision of the Affordable Care Act (“ACA”) until 2015.  On July 9, 2013, the IRS published Notice 2013-45, officially confirming the delay.  (See http://www.irs.gov/pub/irs-drop/n-13-45.PDF.) Effective … Continue Reading

Employers with Self-Insured Plans – Prepare to Pay PCOR Fees by July 31, 2013

Posted in Healthcare, Retirement
This blog post was authored by Heather DeBlanc The Affordable Care Act implemented a new fee called the Patient-Centered Outcomes Research Trust Fund, or “PCOR” fee.  For the most part, health insurance issuers, rather than employers, are responsible for paying the PCOR fee.  However, the fee also applies to self-insured plan sponsors and must be … Continue Reading

Employer Shared Responsibility Provisions Delayed Until 2015

Posted in Healthcare, Retirement
This blog post was authored by Heather DeBlanc The Department of Treasury announced on July 2, 2013, that it will delay the effective date of the employer shared responsibility provisions of the Patient Protection and Affordable Care Act until 2015.  These provisions, which expose a large employer to penalties for failing to offer affordable coverage … Continue Reading

Employers Large and Small – How the Affordable Care Act Impacts YOU

Posted in Healthcare, Retirement
This blog post was authored by Jessica R. Frier It’s a myth that the Affordable Care Act (“ACA”) only applies to “large employers” (defined under the Act as those employers with 50 or more full-time employees, including full-time equivalents).  In reality, ACA consists of thousands of pages of rules and regulations affecting businesses of all … Continue Reading

The July 1st Deadline To Start Measuring Employees’ Hours Under A Transitional Measurement Period Is Quickly Approaching

Posted in Healthcare, Retirement
This blog post was authored by Jessica R. Frier Full implementation of the Affordable Care Act’s (ACA) Employer Shared Responsibility provisions is quickly approaching.  The Employer Shared Responsibility provisions generally go into effect on January 1, 2014, and apply to all large employers (50 or more full-time employees, including full-time equivalents).  A full-time employee who … Continue Reading

CalPERS Releases Circular Addressing Affordable Care Act

Posted in Healthcare, Retirement
This blog post was authored by Heather DeBlanc On May 2, 2013, CalPERS released a new employer bulletin addressing “Employer Shared Responsibility Regarding Health Coverage.”  CalPERS Circular Letter #600-016-13 (www.calpers.ca.gov/eip-docs/employer/cir-ltrs/2013/600-016-13.pdf) summarizes existing Affordable Care Act (“ACA”) requirements and their impact on CalPERS contracting agencies.  Among other things, the Circular Letter #600-016-13 addresses the following topics: … Continue Reading

Employers Must Provide Notice of Exchange to Employees by October 1, 2013

Posted in Employment, Healthcare, Retirement
This post was authored by Heather DeBlanc On May 8, 2013, the Department of Labor (DOL) issued guidance setting an October 1, 2013 deadline for employers to provide notice of the exchange (now called the Health Insurance Marketplace) to all employees.  The notice to employees must: Inform employees of the existence of the Marketplace, including … Continue Reading

June 1, 2013 Deadline Approaching: Large Employers Should Prepare Now For the Affordable Care Act’s Penalties

Posted in Healthcare, Retirement
This post was authored by Heather DeBlanc The Affordable Care Act (ACA) will require large employers (i.e. those with over 50 full time equivalent employees) to offer “substantially all” of their full-time employees (and their dependents) the opportunity to enroll in affordable health coverage.  A full-time employee is one who averages 30 hours or more … Continue Reading

Deadline Approaching: Large Employers Prepare Now for the Affordable Care Act’s Assessable Payment

Posted in Healthcare, Retirement
This guest post was authored by Heather DeBlanc. As you know, the Affordable Care Act (ACA) will require large employers to provide “substantially all” of its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage at an affordable rate.  Employers who fail to provide this will be assessed penalties.  The ACA provides … Continue Reading

REMINDER: Certain Employers Must Report The Cost of Employer-Sponsored Group Health Plan Coverage on 2012 Forms W-2 That Are Provided To Employees This Month

Posted in Healthcare, Legislation
This guest post was authored by Heather DeBlanc The Patient Protection and Affordable Care Act requires employers to report the cost of employer-provided group health plan coverage on the 2012 Forms W-2 provided to employees this January 2013.  Employers who issued fewer than 250 Forms W-2 in January 2012, do not need to comply with … Continue Reading