Franchise Workforce - Strategic Human Resource Consultants. We help franchisors and multi-unit franchisees save time and money by providing outsourcing solutions in the areas of employee administration, payroll, HR compliance, employee benefits, technology, worker’s compensation and work force safety. Contact Bob Churchwell at 240-423-8682 or bob.churchwell@franchiseworkforce.com. How will you use the time and money you will save?

1. Elevate Franchise Success with
Strategic Human Resource Solutions
Franchise OwnersFranchise Owners
How DoesHow Does
Health Care ReformHealth Care Reform
Affect Your FranchiseAffect Your Franchise??
© October 2012 Franchise Workforce
Elevate Franchise Success with
Strategic Human Resource Solutions
Presented by:
Under 50 EmployeesUnder 50 Employees

2. Elevate Franchise Success with
Strategic Human Resource Solutions
How to PrepareHow to Prepare
 Review each profileReview each profile
 Find your current situationFind your current situation
 Get advice from HR & benefits expertsGet advice from HR & benefits experts
 Develop an action plan and startDevelop an action plan and start

3. Elevate Franchise Success with
Strategic Human Resource Solutions
Sparkling Fresh MaidsSparkling Fresh Maids
ProfileProfile
 Small franchise withSmall franchise with
under 25 employeesunder 25 employees
 Franchise ownerFranchise owner
doesdoes notnot provideprovide
medical coveragemedical coverage
 Average annualAverage annual
employee wagesemployee wages
$20,000$20,000

4. Elevate Franchise Success with
Strategic Human Resource Solutions
Sparkling Fresh MaidsSparkling Fresh Maids
ImpactsImpacts
 Franchise owner is exempt from penalties.Franchise owner is exempt from penalties.
 Franchise owner cannot qualify for a taxFranchise owner cannot qualify for a tax
credit.credit.
 Franchise employees may qualify for subsidyFranchise employees may qualify for subsidy
based on income.based on income.
 Most low-wage franchise employees will beMost low-wage franchise employees will be
eligible for a subsidy to buy health coverageeligible for a subsidy to buy health coverage
from the state exchanges.from the state exchanges.

5. Elevate Franchise Success with
Strategic Human Resource Solutions
Kid Kare CenterKid Kare Center
ProfileProfile
 Small franchise withSmall franchise with
under 25 employeesunder 25 employees
 Franchise ownerFranchise owner
doesdoes offer groupoffer group
medical coveragemedical coverage
 Average annualAverage annual
employee wagesemployee wages
$25,000$25,000

6. Elevate Franchise Success with
Strategic Human Resource Solutions
Kid Kare CenterKid Kare Center
ImpactsImpacts
 Franchise owner is exempt from penalties.Franchise owner is exempt from penalties.
 Franchise owner will qualify for a tax credit:Franchise owner will qualify for a tax credit:
 For providing qualified coverage, andFor providing qualified coverage, and
 A minimum of 50% of theA minimum of 50% of the individualindividual premium ispremium is
contributed by the franchise owner.contributed by the franchise owner.
 Franchise employer contributions are tax-Franchise employer contributions are tax-
deductible on amounts exceeding the taxdeductible on amounts exceeding the tax
credit received.credit received.
 Franchise employee contributions can beFranchise employee contributions can be
pretax under a Section 125 planpretax under a Section 125 plan..

7. Elevate Franchise Success with
Strategic Human Resource Solutions
Zeus Auto RepairZeus Auto Repair
ProfileProfile
 Small franchise withSmall franchise with
under 25 employeesunder 25 employees
 Franchise ownerFranchise owner
doesdoes notnot provideprovide
medical coveragemedical coverage
 Average annualAverage annual
employee wagesemployee wages
$52,000$52,000

8. Elevate Franchise Success with
Strategic Human Resource Solutions
Zeus Auto RepairZeus Auto Repair
ImpactsImpacts
 Franchise owner is exempt from penalties.Franchise owner is exempt from penalties.
 Franchise owner cannot qualify for a tax credit.Franchise owner cannot qualify for a tax credit.
 Franchise employees can purchase medicalFranchise employees can purchase medical
coverage through the state exchanges.coverage through the state exchanges.
 Eligible franchise employees may qualify forEligible franchise employees may qualify for
subsidies based upon income.subsidies based upon income.

9. Elevate Franchise Success with
Strategic Human Resource Solutions
My Dental FranchiseMy Dental Franchise
ProfileProfile
 Small franchise withSmall franchise with
under 25 employeesunder 25 employees
 Franchise ownerFranchise owner
doesdoes offer groupoffer group
medical coveragemedical coverage
 Average annualAverage annual
employee salaryemployee salary
$52,000$52,000

10. Elevate Franchise Success with
Strategic Human Resource Solutions
My Dental FranchiseMy Dental Franchise
ImpactsImpacts
 Franchise owner is exempt from penalties.Franchise owner is exempt from penalties.
 Franchise owner cannot qualify for taxFranchise owner cannot qualify for tax
credits.credits.
 Franchise owner’s contributions toFranchise owner’s contributions to
employee premiums are tax-deductible.employee premiums are tax-deductible.
 Franchise employee contributions can beFranchise employee contributions can be
pretax under a Section 125 plan.pretax under a Section 125 plan.

11. Elevate Franchise Success with
Strategic Human Resource Solutions
Franchise Help CenterFranchise Help Center
 Customized HR Outsourcing StrategiesCustomized HR Outsourcing Strategies
 Employee Benefits / Risk ManagementEmployee Benefits / Risk Management
 Human Resources Compliance ExpertiseHuman Resources Compliance Expertise
 Integrated HR & Recruiting TechnologyIntegrated HR & Recruiting Technology
Call 561-600-5554 orCall 561-600-5554 or franchiseworkforce.comfranchiseworkforce.com
Follow the Franchise Workforce library:Follow the Franchise Workforce library:
www.slideshare.net/franchiseworkforcewww.slideshare.net/franchiseworkforce

12. Elevate Franchise Success with
Strategic Human Resource Solutions
ImportantImportant
 Guidelines contained herein are subject to changeGuidelines contained herein are subject to change
as the rules under the U.S. Affordable Care Actas the rules under the U.S. Affordable Care Act
change. (Certain provisions effective 1- 01- 2014)change. (Certain provisions effective 1- 01- 2014)
 Franchise WorkforceFranchise Workforce suggests that you consult yoursuggests that you consult your
tax advisor regarding your specific tax issues.tax advisor regarding your specific tax issues.
 Rules and testing apply toRules and testing apply to Part-TimePart-Time andand SeasonalSeasonal
Employees;Employees; consult your advisor for details.consult your advisor for details.
 Information is current as of October 2012.Information is current as of October 2012.
 For the most current guidelines, visitFor the most current guidelines, visit
www.healthcare.govwww.healthcare.gov oror www.irs.gov.www.irs.gov.