|
Date |
Guidance Issued |
Agency |
|
3/10/2014 |
Final Rule: Employer Reporting Requirements The IRS released a final rule explaining major new reporting requirements for employers and insurers under sections 6055 and 6056 of the Internal Revenue Code. First reports must be filed in early 2016, based on data collected in 2015.
>> Final rule on Section 6056 reporting (applies to employers with 50+ FTE employees): Federal Register, March 10, 2014
See also:
>> Final rule on Section 6055 reporting (applies to health insurers, self-insured employers, and others): Federal Register, March 10, 2014
See also:
|
IRS |
|
2/12/2014 |
Final Rule: Shared Responsibility for Employers Regarding Health Coverage. Final regulation explains health care law’s employer mandate. Includes definition of “applicable large employer,” full-time employment, employer penalties, health-plan affordability for employees, and more.
>> Final rule: PDF, HTML
|
Treasury/IRS |
|
6/25/14 |
Final Rule: Ninety-Day Waiting Period Limitation. Implement the 90-day waiting period limitation.
>> PDF, HTML |
IRS/HHS |
|
6/4/2013 |
Final Rule: Establishment of Exchanges and Qualified Health Plans; Small Business Health Options Program. Includes details on SHOP exchanges, which are generally open to businesses with 2 to 50 employees in 2014 and 2015. Clarifies that federally facilitated SHOP exchanges will limit employers to a single plan until 2015, rather than giving employers/employees a range of choices; says state SHOP exchanges have the same option through 2014. >
>> Final Rule: PDF, HTML.
>> See also: SHOP application forms for employers, employees.
>> See also: Final Rule, March 27, 2012, Establishment of Exchanges and Qualified Health Plans; Exchange Standards for Employers (Exchange Establishment Rule), which sets standards for the administration of SHOP exchanges and explains which employers are eligible to participate: PDF, HTML. |
HHS |
|
5/8/2013 |
Temporary Guidance: FLSA Employee Notice. Guidance on mandate that requires employers covered by the Fair Labor Standards Act to give employees written notice about coverage options through exchanges. Notice must be provided to existing employees by Oct. 1, 2013.
>> DOL Technical Release 2013-02.
>> See also: DOL model notices, including for employers with health plans and without. |
DOL |
|
5/3/2013 |
Notice of Proposed Rulemaking: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit. Guidance on determining whether employer-sponsored plans are affordable and provide minimum value. Includes details on how to calculate minimum value and affordability for wellness programs, health savings accounts and health reimbursement accounts.
>> Notice of Proposed Rulemaking: PDF, HTML
>> See also: Notice of Proposed Rulemaking: Incentives for Nondiscriminatory Wellness Programs in Group Health Plans, Nov. 26, 2012: PDF , HTML
>> See also: Minimum Value Calculator |
Treasury/IRS |
|
4/30/2013 |
Exchange/Marketplace Consumer Application. Forms individuals can use starting Oct. 1 to apply for coverage and/or subsidies to buy private health plans on public exchanges. Includes optional sections for employers to complete.
>> Press release
>> Exchange coverage application forms: For Individuals seeking financial assistance), individuals not seeking financial assistance, Family (includes additional "Employer Coverage Tool" that employers can fill out) |
HHS |
|
2/27/13 |
Interim Final Rule: Procedures for the Handling of Retaliation Complaints. Explains "whistleblower" protections to prevent employers from retaliating against employees who report potential violations of the health care law.
>> Interim final rule: PDF, HTML
>> OSHA fact sheet |
|
|
2/27/13 |
Final Rule: Health Insurance Market Rules; Rate Review. Implements provisions related to fair health insurance premiums, guaranteed availability, guaranteed renewability, single risk pools, and catastrophic plans.
>> Final Rule: PDF, HTML |
HHS |
|
2/25/13 |
Final Rule: Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation. Among provisions, final rule outlines several approaches for determining whether an employer’s health coverage provides minimum value under the health care law.
>> Final Rule: PDF, HTML |
HHS |
|
2/1/13 |
Various: Individual Shared Responsibility. Regulations from IRS/HHS on requirement that most Americans obtain minimum essential coverage or pay penalties, how individuals can apply for exemption from mandate, and which individuals may qualify for a premium tax credit to buy private insurance on a public exchange.
>> Notice of Proposed Rulemaking (IRS): Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage: PDF, HTML
>> Notice of Proposed Rulemaking (HHS): Eligibility for Exemptions: HTML, PDF >> IRS Q&A on individual mandate |
IRS/HHS |
|
2/1/13 |
Final Rule: Premium Tax Credit. Explains whether health coverage under an employer-sponsored plan is affordable for individuals who are eligible to enroll in the plan by reason of their relationship to an employee (related individuals).
>> Final Rule: PDF, HTML |
IRS |
|
1/22/13 |
Proposed Rule: Exchanges. Lengthy proposed rule covers many parts of the law. One section describes how employers will interact with exchanges when exchanges determine that individuals qualify for federal tax subsidies because they can't get access to affordable, minimum value coverage through their employer. Outlines appeals process for employers who disagree with exchange determinations.
HTML, PDF |
HHS |