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Shared Responsibility Infographic


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If you’re looking for a simple way to explain how to count employees and when ACA regulations become effective based on employer size, this may be a great tool for you.

Published in: Healthcare
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Shared Responsibility Infographic

  1. 1. Determine Employer Size in 2014 Count full-time employees(30+ hours) May use any consecutive 6-monthperiod *Calculate full-timeemployee equivalents *Foreach month, addall non-full- time employee hours togetherand divide by120, then divide bythe numberof months used: EQUALSNUMBER OF FULL- T IME EQUIVALENT EMP LOYEES Number of Employees! ADD full-time employees P LUS full-time equivalent employees EQUALS:
  2. 2. What Rules Apply by Employer Size? 50 to 99 Employees: NoSharedResponsibility for Employer NoSharedResponsibility for Employer until2016Plan Year Mustmaintain workforcesize(50to 99)as of 2/9/2014Maintain 95% of employerhealth plan contributionsMaintenanceof workforceandhours workedMustnotchangeplan yearafter2/9/2014 SharedResponsibility for Employer begins1/1/2015 Non-calendaryearplans can complyatplan anniversaryif plan yearhas notchanged since December27, 2012. 100+ Employees: < 50 Employees: © Copyright 2014 – CBIZ, Inc. NYSE listed: CBZ. All rights reserved.