Independent Contractors

The long-awaited, unofficial copy runs 227 pages, so we will study tonight (February 10) and explain tomorrow.  Here are the bullet points from this afternoon’s IRS press release.

  • Small Businesses with fewer than 50 employees: (about 96% of all employers): Under the Affordable Care Act, companies that have fewer than 50 employees are not required

On January 29, 2014, the IRS updated its list of priority projects for the period ending July 1, 2014.  Though expressly disclaiming any promise to compete any listed project by any certain date, the IRS included among its unfinished priorities these much-needed ACA rules and guidance documents.

  • Regulations amending §1.419A-2T relating to collectively-bargained welfare benefit

Twice annually, we study the updated federal regulatory agenda and tell you about important ACA rules that the DOL, HHS and IRS plan to publish soon. It’s that time again.

December should be a busy blogging month.  These final rules are scheduled for release then:

RIN# Agency Subject
1210-AB56 DOL Maximum 90-day waiting period
0938-AR77

With January 1, 2014 getting closer every day, and the federal Marketplace still not working, people are faced with big decisions about their health care for 2014.  We want to help.  We thought it would be a good time to explain exactly how the individual penalty works.

How to Calculate the Penalty

It’s really hard

In a prior post, we blogged about the risks associated with failing to count employees misclassified as independent contractors as “employees” for ACA purposes.  And, we have examined the purported 2014 employer mandate enforcement waiver.  Some employers appear to have confused those issues, believing that the enforcement waiver applies to issues of employee

Periodically, federal government agencies must disclose the status of all major rulemaking projects, forecasting the dates of expected rule publications.  The Spring 2013 version of this “Semi-annual Regulatory Agenda” was released July 23, 2013.   Here is the reported status of eleven major ACA rulemaking projects.

The individual mandate final rule is expected to be published

The Affordable Care Act (“ACA”) requires applicable large employers (“ALEs’”) (50 or more full-time employees or equivalents) to offer coverage to their full-time employees (“FTs”) by January 1, 2014.  For some school systems, full-time status is obvious.  For others, full-time status determinations may not be as easy.  FTs are those that work 30 or more

No employer’s Affordable Care Act (ACA) strategy is complete without a well-conceived plan for distinguishing between employees and independent contractors.  Generally speaking, employees count for purposes of the ACA, and independent contractors do not.

The proper classification of a worker is far more consequential than the proper pronunciation of “tomato,” and the government is not