News & Analysis as of

Employer Mandates › Health Insurance

Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide... more +
Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide minimum essential insurance coverage to their employees or else pay statutory penalties. The concept of an employer mandate is not unique to the Affordable Care Act; many EU countries have their own versions with different and/or expanded employer obligations.  less -
Woodruff Sawyer

California’s New Fertility Coverage Mandate: What Employers Need to Know

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California passed SB 729, a fertility coverage mandate that addresses accessibility to fertility treatments for certain employees. This compliance alert provides a brief overview of who the law applies to, what benefits are...more

Woodruff Sawyer

IRS Issues Affordability Percentage Adjustment for 2026

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The Internal Revenue Service (IRS) has released Rev. Proc. 2025-25, which contains the inflation adjusted amounts for 2026 used to determine whether employer-sponsored coverage is “affordable” for purposes of the Affordable...more

Amundsen Davis LLC

Court Ruling Hamstrings IRS Enforcement of ACA Employer Mandate

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On April 10, 2025, a federal court in Texas issued an opinion in the case of Faulk Co. v. Becerra that significantly impacts how the Affordable Care Act’s (ACA) employer mandate can be enforced. The ruling effectively...more

Maynard Nexsen

IRS Publishes New ACA Reporting Guidance for Employer Distribution of 1095-B and 1095-C

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On February 21, 2025, the Internal Revenue Service (“IRS”) released Notice 2025-15, providing guidance to employers and insurers regarding the alternative manner of furnishing certain health insurance coverage statements to...more

Fisher Phillips

5 New ACA Reporting and Penalty Rules Employers Will Be Happy About

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Two new federal laws bring good news to employers subject to reporting and other requirements under the Patient Protection and Affordable Care Act (ACA). President Biden approved laws in December that not only ease the...more

Seyfarth Shaw LLP

What’s this… a gift for employers? You may have less ACA reporting!

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On December 17, 2024, the House Ways and Means Committee and the Senate Finance Committee presented two bills – the Paperwork Burden Reduction Act (HR 3797) and the Employer Reporting Improvement Act (HR 3801) – to President...more

Genova Burns LLC

10th Birthday Wishes to the Affordable Care Act’s Employer Mandate

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The Patient Protection and Affordable Care Act (“ACA”) was signed into law by President Obama on March 23, 2010. ACA affected health insurance coverage, costs and preventive care. It also established the Health Insurance...more

Fisher Phillips

Open Enrollment Season in the Workplace: 5 Legal Considerations + Employer Takeaways

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Open enrollment season can put a spotlight on the many complex rules applicable to employer-sponsored health and welfare plans. As you announce your benefit offerings for the upcoming plan year and tirelessly work to inform...more

Laner Muchin, Ltd.

Employers Must Remain Vigilant in Addressing IRS Letters 226J for Employer Shared Responsibility Payments

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As we’ve previously discussed, the IRS started issuing Letters 226J in late 2017. It continues to send these letters to employers each year proposing that the employer owes an Employer Shared Responsibility Payment (ESRP) for...more

Williams Mullen

IRS Reduces 2024 Affordability Percentage

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The Internal Revenue Service (IRS) decreased the Affordable Care Act (ACA) affordability percentage for 2024 to 8.39%. This percentage is used to assess whether an applicable large employer’s (ALE) lowest-premium health plan...more

Venable LLP

Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting

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This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early...more

Ballard Spahr LLP

A Watch on Affordability – IRS Adjusts Figure Applicable to Employer Mandate

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The Employer Shared Responsibility Provisions (commonly known as the “employer mandate”) under the Affordable Care Act (ACA) require applicable large employers to pay an assessment under the Internal Revenue Code if they fail...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Beltway Buzz - January 2022 #2

Ogletree, Deakins, Nash, Smoak & Stewart,... on

SCOTUS Halts OSHA’s Vax-or-Test ETS (but Greenlights CMS Rule). On January 13, 2022, the Supreme Court of the United States stayed the Occupational Safety and Health Administration’s (OSHA) COVID-19 vaccination-or-testing...more

Lasher Holzapfel Sperry & Ebberson PLLC

Two Major Changes Address Living-With-COVID Concerns

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A national vaccination mandate directed at employers with more than 100 employees became effective 1/10/2022. Although the U.S. Supreme Court has expedited oral arguments regarding judicial stays facing the mandate, the...more

Proskauer - Employee Benefits & Executive...

IRS Proposal Extending Deadlines for ACA Reports to Individuals

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The Internal Revenue Service (“IRS”) recently issued proposed regulations affecting certain reporting deadlines under the Patient Protection and Affordable Care Act (“ACA”). Specifically, proposed regulations would make...more

Woodruff Sawyer

Compliance Alert: IRS Proposes Permanent 30-day Extension to ACA Reporting Deadline

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Insights December 3, 2021 /Employee Benefits On November 22, 2021, the IRS filed a Notice of Proposed Rulemaking (“Proposed Rule”) that among other things, provides for an automatic 30-day extension of the deadline for...more

McAfee & Taft

Permanent Extension of Form 1095-C Reporting Deadline

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The Internal Revenue Service recently released a host of changes to Form 1095-C reporting required under the Affordable Care Act. This is welcome relief for large employers who struggle to deliver these forms to employees by...more

K&L Gates LLP

Incentivizing Vaccination: Federal Agencies Issue Guidance on Use of Health Insurance Discounts and Surcharges and the Impact on...

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Introduction - On 4 October 2021, the Departments of Labor, Treasury, and Health and Human Services (the Departments) jointly issued a set of Frequently Asked Questions (FAQs) governing employers’ ability to provide discounts...more

Jackson Lewis P.C.

Employer Vaccine Surcharges—Yes, You Can!

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As employers consider implementing a vaccine mandate to encourage employees to get vaccinated against COVID-19, we have recently discussed the merits of imposing a “vaccine surcharge” on monthly health insurance premiums for...more

Mintz - Employment Viewpoints

The Impact of the ACA Employer Shared Responsibility Rules and Wellness Program Limits on COVID-19 Premium Surcharges

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In a previous post, we reported on an announcement by Delta Airlines that it would impose a premium surcharge on employees covered under its group health plan who failed to get vaccinated for COVID-19. This follow-on post...more

Vinson & Elkins LLP

What Does The CDC’s “Maskless” Guidance Mean For Employers?

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A few weeks ago, the most common question that employers were asking was whether they could (or should) require employees to get vaccinated. Most of my employment colleagues agreed that employers could mandate vaccines as...more

Fenwick & West LLP

March 2021 Employment Law Update: New ARPA/COBRA Subsidy, COVID-19-Related Sick Leave Developments and More

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New ARPA/COBRA Subsidy - The federal American Rescue Plan Act of 2021 (ARPA) provides for a 100% subsidy of COBRA premiums for six months from April 1, 2021 through September 30, 2021, for individuals (and their covered...more

Kelley Drye & Warren LLP

Health Care Reform Changes and Other Updates

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This Advisory provides a summary of recent developments impacting Affordable Care Act (“ACA”) requirements applicable to employers, as well as other recent changes impacting employer-sponsored health plans. ACA...more

Bricker Graydon LLP

Have you done your ACA affordability cost-share homework for the 2021 health plan year?

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The IRS recently released the 2021 ACA affordability percentage in Rev. Proc. 2020-36. The 2021 percentage has increased to 9.83 percent, up from the 2020 rate of 9.78 percent. Many employers and carriers are doing prep work...more

McGlinchey Stafford

Employers: Benefits Considerations Post-Pandemic [More with McGlinchey Ep. 3]

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During the Coronavirus, it’s been fun working from home, but many are returning to the trenches. One of the issues we need to take a look at is employee benefits. In this episode, McGlinchey Labor & Employment team members...more

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