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This certificate can be obtained by going to a

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This certificate can be obtained by going to a Marketplace or Exchange. Here they will apply for a certificate or claim the exemption as part of a federal income tax return. This is the same process for those individuals who are incarcerated or member of care sharing ministries (www.irs.gov). The exemptions for unaffordable coverage, short coverage gaps, and individuals who are not lawfully present in the United States can only be claimed as part of filing a federal income tax return. In addition to the Individual Shared Responsibility Provision, the Affordable Care Act also contains the Employer Shared Responsibility Provision. Under IRC Section 4980H, employers who employ at least 50 full-time employees will be subject to follow the requirements of the Employer Shared Responsibility Provision. What they Employer Shared Responsibility Provision intends to do is require employers to offer their employees health coverage. This health coverage must meet the requirements of the minimum level of coverage that the Affordable Care Act requires (www.irs.gov). If an employer who has at least 50 full-time employees does not offer the minimum coverage to their employees, they will be subject to a tax.
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The Employer Shared Responsibility Provision will go into effect beginning in the year 2014. Whether or not an employer will be subject to the requirements of the provision determines on the number of employees an employer has working for them. According to the IRS website, there must at least 50 full-time employees employed by an employer to be liable for the payment of the provision. This number may also be made up of a combination of full-time and part-time employees that equals 50. Each year based on the current number of employees, an employer will determine whether they will be considered a large employer or a small employer for the following year. Employers will determine each year, based on their current number of employees, whether they will be considered a large employer for the next year (www.irs.gov). Beginning in the year 2014, an employer who employs 50 or more full-time employees will be required to make a payment on behalf of the Employer Shared Responsibility Provision if: “(a) The employer does not offer health coverage or offers coverage to less than 95% of its full-time employees, and at least one of the full-time employees receives a premium tax credit to help pay for coverage on an Exchange; or (b) The employer offers health coverage to at least 95% of its full-time employees, but at least one full-time employee receives a premium tax credit to help pay for coverage on an Exchange, which may occur because the employer did not offer coverage to that employee or because the coverage the employer offered that employee was either unaffordable to the employee or did not provide minimum value.” If an employer meets either of these qualifications, they will be required to make a payment. This payment will be determined based on the number of employees and employer has. The IRS website gives a calculation to
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