Q.- Our health FSA runs 1/1-12/31 and an employee elects $2,400 for the year. The employee terminates employment 1/31. He has contributed $200 at that time with $0 reimbursements. He elects to continue FSA coverage under COBRA, and pays the February premium. He is reimbursed for a $2,400 medical expense in February and then stops his COBRA payments. Can we somehow make him pay us the $2,000 he was reimbursed but did not contribute?
While ACA remains the law of the land, applicable large employers must offer affordable, minimum value coverage to their full-time employees. Whether coverage is “affordable” will impact if an employer will be subject to the employer shared responsibility penalty and if an employee can get a tax credit to purchase coverage on the Exchange.
The Equal Employment Opportunity Commission requires all employers with 100 or more employees, and federal contractors with 50 or more employees and contracts of $50,000 or more, to provide information about the makeup of their workforce. Form EEO-1 must be filed annually to identify employees by race, ethnicity and sex, in each employer location and job category. The EEOC has revised Form EEO-1 to include the collection of pay data from employers with 100 or more employees.
Q.- Do we have to offer coverage up to age 26 for children under our dental plan?
The City of Philadelphia passed a law that, if implemented, will prohibit employers from asking about a prospective employee’s salary history or benefits. A similar law was passed in New York City.
The Treasury Inspector General for Tax Administration (TIGTA) was tasked with assessing the IRS’ ability to ensure compliance with the employer mandate under the Affordable Care Act. The TIGTA audited the IRS and found that some processes did not function as intended and the IRS did not have accurate and complete data to identify non-compliant employers.
Q.- We offer medical coverage through a cafeteria plan. An employee elected single coverage but wants to add her child mid-year. She said her child lost coverage under a state health program. Can we allow the mid-year enrollment?
The U.S. Department of Labor issued its annual report on self-insured group health plans. The report, which is mandated under the Affordable Care Act, uses data from 2014 Plan Year Form 5500 and financial filings of employers that offer self-funded health coverage.
A large employer with 50 or more full-time employees is subject to a penalty if it’s medical plan does not offer minimum value and if an employee receives a tax credit to buy health coverage through the Marketplace. A plan fails to provide minimum value if the plan's share of the total allowed costs of benefits provided under the plan is less than 60% of such costs.
Earlier today, the U.S. House of Representatives voted to approve the American Health Care Act (AHCA), which amends the Affordable Care Act. The Act narrowly passed the House with a vote of 217 to 213.
The American Health Care Act was initially introduced in the House in March 2017, but was not called for a vote due to lack of support. See our articles on the AHCA by clicking here and here.
Q.- Does the Affordable Care Act force us to allow employees 30 days to enroll in coverage?
A recent judicial ruling in the Seventh Circuit found that employment discrimination on the basis of sexual orientation is a form of sex discrimination prohibited by Title VII of the Civil Rights Act of 1964.