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ARTICLE · 09 FEBRUARY 2015

Eligibility Rules Need To Be In Writing

Fisher Phillips LLP
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2014 saw the implementation of the health insurance exchanges, the Individual Mandate, and a host of new rules relating to employer-provided health coverage.

United StatesEmployment and HR
Steven Witt
Steven Witt
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Healthcare reform continues to roll on. 2014 saw the implementation of the health insurance exchanges, the Individual Mandate, and a host of new rules relating to employer-provided health coverage. 2015 marks the start of yet another major component of the Affordable Care Act (ACA): the Employer Mandate.

In addition to forcing employers to grapple with potential increases in healthcare costs and tax penalties, the Employer Mandate poses additional risks if you are not careful in how you implement (and document) your compliance strategies.

Who is a Full-Time Employee?
The Employer Mandate requires "applicable large employers" to offer compliant group health coverage to their "full-time employees" and their dependents or face potentially significant excise tax penalties.

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