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Recent Posts
- The Michigan Saga Continues: The Constitutional Validity of the New Michigan Paid Medical Leave Act and New Minimum Wage Law Heads to the Michigan Supreme Court
- Auto-Deduction for Employee Meal Breaks Can Work for Hospitals, but be Careful!
- No Fooling – DOL Seeks to Limit Joint Employer Liability with New 4-Factor Test
- DOL Proposes Another Major FLSA Rule Change: This Time on Calculating the “Regular Rate of Pay” for Overtime
- EEO-1 Pay Data Rule Rollercoaster – Stay Tuned but Don’t Panic!
- Final Countdown to Comply with Michigan’s Paid Medical Leave Act: Are Your Policies and Postings Ready?
- DOL Finally Proposes New White Collar Exemption Regulations
- A New Year’s Resolution for Illinois Employers: Update Policies and Procedures to Comply with New Law Requiring Broad Expense Reimbursement Duties
- Michigan Legislature Amends State Minimum Wage and Paid Sick Leave Acts
- New California Employment Laws to Take Effect in January 2019 and Beyond
Showing 1 post in Employee Benefits.
IRS Provides Formal Guidance Regarding Delay of Employer Mandate and Employer Reporting Requirements under ACA
On July 9th, the IRS provided formal guidance in IRS Notice 2013-45 that confirms the one-year delay of the Employer Mandate (Code Section 4980H) and the employer reporting requirements (Code Sections 6055 and 6056) under the Affordable Care Act. These delays were first announced in a blog post on the Treasury and White House websites. You can find Dykema’s alert on the delay here. Notice 2013-45 confirms the delay in the Employer Mandate requirements and reporting requirements but encourages employers to voluntarily comply with the reporting requirements (once regulations are issued) during 2014 so that employers are in a better position when this is fully-implemented in 2015. The Notice confirms that this delay on the Employer Mandate and reporting requirements has no effect on any of the other provisions of the Affordable Care Act, including employees’ access to a premium tax credit or the Individual Mandate.
Please contact Amy Christen or Gabe Marinaro for additional detail or questions regarding Notice 2013-45 or any other questions regarding the Affordable Care Act.