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Variable Hour Employees
Posted on: August 7, 2014Categories: HR & ComplianceBased on the facts and circumstances at the employee’s start date, the employer cannot determine whether the employee is reasonably expected to be employed on average at least 30 hours per week because the employee’s hours are variable or otherwise uncertain. Factors to consider in this determination include, for example: Whether the employee is replacing an employee who was a full-time employee or a variable hour employee; The extent to which hours of service of for employees in the sa ...
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Overview of the 90-day Waiting Period Limit
Posted on: August 5, 2014Categories: HR & ComplianceA waiting period is the period of time that must pass before coverage for an employee or dependent who is otherwise eligible to enroll in the plan becomes effective. An employee or dependent is otherwise eligible for coverage when he or she has met the plan’s substantive eligibility conditions. Under the ACA, group health plans and health insurance issuers offering group health insurance coverage may not apply a waiting period that exceeds 90 days. Thus, after an individual is determined to be ...
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Employer and Insurer IRS Reporting Forms
Posted on: August 4, 2014Categories: HR & ComplianceThe Internal Revenue Service (IRS) has released drafts of the forms for reporting health insurance coverage offered by applicable employers and for reporting minimum essential coverage of self-insured plans by insurers and employers. Employers are encouraged to report their coverage information in 2015 for the 2014 year although they aren’t required to do this until 2016 reporting for 2015. Employers and insurers of self-insured plans ...