An employer that is liable for, or responsible for collecting, certain federal excise taxes must file Form 720 with the IRS for each quarter of a calendar year. Sponsors of self-insured health plans and health insurance issuers must report the Patient-Centered Outcomes Research Institute (PCORI) fee on Form 720 annually by July 31.
President Trump has nominated 10th Circuit Court of Appeals Judge Neal Gorsuch to fill the Supreme Court seat left vacant since the February 2016 death of Justice Antonin Scalia. In many ways, Judge Gorsuch's record mirrors that of Justice Scalia.
As mandated by the Vermont Department of Taxes, employers that are required to provide unemployment insurance coverage must use Vermont Form HC-1, Health Care Fund Contribution Assessment, to determine if a quarterly health care contribution is due.
As mandated by the Vermont Department of Taxes, employers that are required to provide unemployment insurance coverage must receive a completed Vermont Form HC-2, Declaration of Health Care Coverage, from all employees annually.
Updated to reflect IRS FAQs clarifying how to calculate full-time employees.
The 21st Century Cures Act will allow certain qualified small employer health reimbursement arrangements (QSEHRAs), create W-2 reporting requirements, and include notice requirements.
XpertHR Legal Editors Michael Cardman, Marta Moakley and David Weisenfeld discuss what's likely to change for employers in the wake of the surprising 2016 election, including the ACA, agency enforcement and more.
In Notice 2016-70, the IRS extended the deadline for employers to furnish individual statements to employees under the Affordable Care Act and continues to provide relief from penalties for incomplete or incorrect information reports filed in good faith.
HR guidance on understanding the value of health care benefits.