Some of the tax provisions of the Affordable Care Act apply only to employers with fewer than 50 full-time or full-time equivalent employees (FTE). That being said, employers with fewer than 50 FTE should take note of these special tax considerations:
Important Information For Self-Insured Employers.
All employers, regardless of size, that provide self-insured health coverage must annually file information returns for individuals they cover. The first returns are due to be filed in 2016 for the year 2015.
In general, the amount reported should include both the portion paid by the employer and the portion paid by the employee. In the case of a health FSA, the amount reported should not include the amount of any salary reduction contributions. For additional information regarding how the ACA affects you and your business, CLICK here
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