On July 13, 2020, the IRS released draft 2020 forms for ACA reporting under Code Section 6056. Related draft instructions have not yet been released. In addition, draft 2020 forms for reporting under Code Section 6055 have not been released at this time. This ACA Compliance Bulletin provides an overview of the draft changes that were made to the Forms 1094-C and 1095-C for 2020 reporting.
On July 21, 2020, the IRS issued Revenue Procedure 2020-36 to index the contribution percentages in 2021 for purposes of determining affordability of an employer’s plan under the ACA. This ACA Compliance Bulletin describes the adjusted percentages.
This Compliance Bulletin includes OSHA's answers to frequently asked questions about the use of cloth face coverings, surgical masks and respirators in the workplace. Employers can use this information to help train their employees and provide a safer environment during the coronavirus pandemic.
On March 24, 2020, the U.S. Department of Labor issued a field assistance bulletin that directs its field staff to observe a temporary non-enforcement period for the paid leave provisions under the Family First Coronavirus Response Act (FFCRA). This Compliance Bulletin provides the DOL's guidance.
Under the Families First Coronavirus Response Act (FFCRA), covered employers must post a notice of the FFCRA requirements in a conspicuous place on its premises. This HR Compliance Bulletin includes frequently asked questions issued by the DOL on this notice requirement.
The federal Families First Coronavirus Response Act, enacted on March 18, 2020, requires employers to provide paid leave to workers for certain purposes related to COVID-19. This Compliance Bulletin contains guidance from the DOL about the new paid leave requirements.
HHS issued a bulletin to summarize how protected health information may be shared under the HIPAA Privacy Rule during an outbreak of infectious disease, such as the current coronavirus (COVID-19) outbreak. This Compliance Bulletin includes HHS' guidance.
In light of the spread of the novel coronavirus (COVID-19) in the United States, the DOL has published answers to frequently asked questions on how employers can stay in compliance with the federal Fair Labor Standards Act (FLSA), which regulates wage and hour conditions for employees.
On Jan. 21, 2020, the United States Supreme Court denied motions to expedite consideration of Texas v. Azar, the lawsuit challenging the constitutionality of the ACA's individual mandate. This decision follows a federal appeals court ruling that the individual mandate is unconstitutional due to the elimination of the individual mandate penalty in 2019. This ACA Compliance Bulletin provides an overview of the court's decision.
ACA reporting under Section 6055 and Section 6056 for the 2019 calendar year is due in early 2020. Although the IRS extended the deadline for furnishing statements to individuals for 2019, the deadline for filing returns with the IRS remains the same. This ACA Bulletin outlines the deadlines for ACA reporting for the 2019 calendar year.
How to use this Library
From compliance questions to "what is this?" definitions, this library can help answer your benefits-related questions. Search by category.