HR Support on Employee Health Care Benefits

Editor's Note: Health care benefits can serve as a recruitment and/or retention tool.

Tracy MorleyOverview: Health care benefits are an important part of the overall compensation package and employee benefit program that employers use to attract and retain workers. Employees value health care benefits because they soften the financial impact of a catastrophic, unanticipated illness or injury.

Employees are typically provided an opportunity to participate in the employer's group health plan. Eligibility for participation may depend on a number of factors including working for a required period of time and/or an individual's employment status (e.g., full time or part time).

Most health care benefit packages include medical and prescription drug coverage, but many employers offer more comprehensive packages that include dental and vision benefits as well. Basic health insurance covers costs related to hospital care, including hospitalization, inpatient surgery and doctor fees related to the hospitalization.

Trends: The requirements of the Affordable Care Act pose some real challenges for HR professionals, and its requirements have a significant impact on how both employers and employees view health care benefits.

Author: Tracy Morley, SPHR, Legal Editor

Latest items in Health Care Benefits

  • Taxation of Employee Benefits: Oklahoma

    Type:
    Employment Law Manual

    In-depth review of the spectrum of Oklahoma employment law requirements HR must follow with respect to taxation of employee benefits.

  • Taxation of Employee Benefits: North Carolina

    Type:
    Employment Law Manual

    In-depth review of the spectrum of North Carolina employment law requirements HR must follow with respect to taxation of employee benefits.

  • Taxation of Employee Benefits: New Mexico

    Type:
    Employment Law Manual

    In-depth review of the spectrum of New Mexico employment law requirements HR must follow with respect to taxation of employee benefits.

  • Taxation of Employee Benefits: Nebraska

    Type:
    Employment Law Manual

    In-depth review of the spectrum of Nebraska employment law requirements HR must follow with respect to taxation of employee benefits.

  • Taxation of Employee Benefits: Missouri

    Type:
    Employment Law Manual

    In-depth review of the spectrum of Missouri employment law requirements HR must follow with respect to taxation of employee benefits.

  • Health Care Reform Resource Center

    Date:
    27 August 2015
    Type:
    Editor's Choice

    The health care reform resource page can be used as a tool to help subscribers comply with the complex requirements of the Affordable Care Act (ACA).

  • IRS Issues Draft 2015 Instructions for ACA Reporting Forms

    Date:
    20 August 2015
    Type:
    News

    The IRS has issued draft 2015 Instructions for Forms 1094-C and 1095-C, which employers are required to complete and file with the IRS to report on the terms and conditions of the health care coverage offered to their employees, as required by the Affordable Care Act (ACA) and Internal Revenue Code (IRC) § 6055 and § 6056. Draft Instructions for Forms 1094-B and 1095-B have also been issued; these forms are used to report information to the IRS on each individual to whom minimum essential coverage was provided.

  • Form 1095-C, Employer-Provided Health Insurance Offer and Coverage Information Return

    Type:
    Policies and Documents

    Applicable large employers subject to the Affordable Care Act's employer shared responsibility mandate must report the terms and conditions of health care coverage offered to full-time employees on Form 1094-C and Form 1095-C.

  • Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

    Type:
    Policies and Documents

    Applicable large employers subject to the Affordable Care Act's employer shared responsibility mandate must report the terms and conditions of health care coverage offered to full-time employees on Form 1094-C and Form 1095-C.

  • Form 1095-B, Health Coverage Information Return

    Type:
    Policies and Documents

    Under the Affordable Care Act, self-insured employers that are not applicable large employers and health insurance issuers, government agencies and other health coverage providers must report on individuals covered by minimum essential coverage on Forms 1094-B and 1095-B.