Updated to include a forthcoming provision regarding preventive health care services.
Updated to include forthcoming employer health care coverage form requirements.
Updated to reflect a delay in the ACA Cadillac tax.
The start of a tax on "Cadillac" health plans has been delayed from 2020 until 2022.
Updated to reflect the federal tax reform law's effect on family and medical leave benefits, effective January 1, 2018.
Updated to reflect the reduced supplemental withholding rates under the tax reform law enacted on December 22, 2017, effective January 1, 2018.
Use this workflow to determine which entity is responsible for complying with Internal Revenue Code (IRC) Section 6055 and Section 6056 reporting requirements.
HR guidance on understanding the value of health care benefits.