IRS Guidance on ACA

Now that the first major form deadline for ACA is approaching, employers may want to remind themselves about their obligations under the shared responsibility provisions of the Affordable Care Act.  The IRS has a website that addresses 56 questions about the Employer Shared Responsibility Provisions under ACA.  The website can be accessed here.  

The topics addressed include

• Basics of the Employer Shared Responsibility Provisions
• Which Employers are Subject to Employer Shared Responsibility
• Identification of full-time employees
• Liability for the Employer Shared Responsibility Payment
• Calculation of the Employer Shared Responsibility Payment
• Making an Employer Shared Responsibility Payment
• Transition Relief
• Basics for Small Employers
• Related Provisions
• Additional Information.

Employers who have questions about ACA compliance may find the FAQs helpful.