On January 1, 2015, the employer mandate responsibilities in the ACA are scheduled to take effect. Employers with 100 or more full-time equivalent employees (FTEs) will be required to offer a qualified health plan to all of their full-time employees or face a potential financial penalty. The law defines a “full-time employee” as an individual who works 30 hours or more per week. The IRS has determined that the requirement will be applied on a monthly basis using 130 hours per month as the standard for full-time. For employers of 50-99 FTEs, the mandate takes effect the following year on January 1, 2016.
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