This document provides an overview of determining Applicable Large Employer (ALE) status under the Affordable Care Act for Santa's various businesses: Shiny Nose Brigade, N Squared Solutions, Rent a Righteous Santa, and The 'No Coal for You' Studio. It explains how to calculate employee headcounts, including full-time equivalents, and determine if businesses are under common control and must combine their counts. The combined headcount of Santa's businesses is 99 employees, making them an ALE Group that must all comply with the Affordable Care Act employer mandate.
Australia Increases Super (Superannuation Guarantee), the Required Employer R...Nair and Co.
The Australian government has announced significant changes to the Super regime. Super contributions will eventually increase to 12% by 2020, reports Nair & Co.’s International HR Team.
The final rule updates the salary thresholds for exempt employees under the Fair Labor Standards Act. The salary threshold will increase from $455 to $913 per week, or $47,476 annually. The threshold for highly compensated employees will increase from $100,000 to $134,004 annually. These salary thresholds will automatically increase every three years starting in 2020. The effective date of the final rule is December 1, 2016.
If you're a small business owner and worried about the new pension rules and regulations this comprehensive guide will help you set-up and manage your new auto-enrolment workplace pension scheme.
Companies with strong corporate governance outperform peers in profits and growth. Research shows improved compliance through better transparency and trust benefits organizations. Aparajitha is India's largest HR compliance services company, serving over 400 clients across various industries to simplify complexity and reduce risk of non-compliance. They offer a wide range of compliance services and have a strong client base of large Indian companies.
The document discusses the Affordable Care Act (ACA) and how it impacts businesses. It explains that the ACA requires businesses to provide qualified health insurance to employees who work 30 or more hours per week. It states that companies with under 49 employees are not impacted, while those with 50-99 employees must comply by 2016 and those with 100+ employees had to comply starting in 2015. The document then summarizes tools and services provided by Heartland Payment Systems to help businesses understand and comply with ACA requirements, such as reporting full-time employee counts and guidance on regulations.
Employment Laws, Hiring Interns and Winning the Talent Warshrvaluepartners
The following is the presentation that Bradley Foley of www.hrvaluepartners.com presented at the 2015 Philadelphia Small Business Expo. Covered topics included Employment Laws, Hiring Interns and How to Win the Talent Wars by Talent Search and Selection.
Beneplan - Benefits Law & Admin Workshop - December 1 2015 - Mississauga, Ont...Beneplan
This presentation reviews the following materials:
- How Canadian group health insurance is priced
- How benefits renewals are calculated
- The guidelines for clean plan administration in order to avoid lawsuits
- Benefits Law and Long Term Disability lawsuits against employers, how to avoid them
- Wellness in the workplace
- Personalized Prescribing Inc (P3) - personalized medicine and genetics in Canadian benefit plans
Australia Increases Super (Superannuation Guarantee), the Required Employer R...Nair and Co.
The Australian government has announced significant changes to the Super regime. Super contributions will eventually increase to 12% by 2020, reports Nair & Co.’s International HR Team.
The final rule updates the salary thresholds for exempt employees under the Fair Labor Standards Act. The salary threshold will increase from $455 to $913 per week, or $47,476 annually. The threshold for highly compensated employees will increase from $100,000 to $134,004 annually. These salary thresholds will automatically increase every three years starting in 2020. The effective date of the final rule is December 1, 2016.
If you're a small business owner and worried about the new pension rules and regulations this comprehensive guide will help you set-up and manage your new auto-enrolment workplace pension scheme.
Companies with strong corporate governance outperform peers in profits and growth. Research shows improved compliance through better transparency and trust benefits organizations. Aparajitha is India's largest HR compliance services company, serving over 400 clients across various industries to simplify complexity and reduce risk of non-compliance. They offer a wide range of compliance services and have a strong client base of large Indian companies.
The document discusses the Affordable Care Act (ACA) and how it impacts businesses. It explains that the ACA requires businesses to provide qualified health insurance to employees who work 30 or more hours per week. It states that companies with under 49 employees are not impacted, while those with 50-99 employees must comply by 2016 and those with 100+ employees had to comply starting in 2015. The document then summarizes tools and services provided by Heartland Payment Systems to help businesses understand and comply with ACA requirements, such as reporting full-time employee counts and guidance on regulations.
Employment Laws, Hiring Interns and Winning the Talent Warshrvaluepartners
The following is the presentation that Bradley Foley of www.hrvaluepartners.com presented at the 2015 Philadelphia Small Business Expo. Covered topics included Employment Laws, Hiring Interns and How to Win the Talent Wars by Talent Search and Selection.
Beneplan - Benefits Law & Admin Workshop - December 1 2015 - Mississauga, Ont...Beneplan
This presentation reviews the following materials:
- How Canadian group health insurance is priced
- How benefits renewals are calculated
- The guidelines for clean plan administration in order to avoid lawsuits
- Benefits Law and Long Term Disability lawsuits against employers, how to avoid them
- Wellness in the workplace
- Personalized Prescribing Inc (P3) - personalized medicine and genetics in Canadian benefit plans
The pitch includes content around general HR policies, Learning and Development initiatives, Integrity & Compliance over-view etc. It aims at providing a flavor of Life @Genpact to prospective Genpact employees which will further smoothen their transition to Genpact.
ADP Workforce Now is an integrated HR and payroll solution designed for mid-sized organizations. It provides tools to manage the full spectrum of HR functions including payroll, benefits administration, time and attendance, talent management, and regulatory compliance. The solution aims to help users control costs, optimize productivity, and improve the bottom line by streamlining HR administration and providing data-driven insights. ADP Workforce Now serves over 40,000 customers and has over 60 years of experience providing workforce management solutions.
Payroll bureaus need to decide if they are ready or prepared to take on Auto Enrolment business. With many shying away from offering this as an extra service, bureaus will need to determine what kind of information and support they will offer to help their clients comply with these new AE duties.
Employer duties under Auto Enrolment for Payroll Bureaus
Advisors will find that a large portion of their clients will contact them very close to or even after their staging date. By offering a complete end-to-end solution, bureaus can generate income and enhance client relationships.
Agenda
Auto Enrolment Overview
Small Employers - Ripe for the picking
Auto Enrolment a Chargeable service
Review Existing Payroll Systems
How BrightPay handles automatic enrolment
Introducing BrightPay Cloud - Online Back up & Employee Self Service
NEST - Helping make auto enrolment work for you
NEST has been set up by the government especially for auto enrolment to ensure that every employer has access to a workplace pension scheme that meets the requirements of the new pension rules. But we do more than just meet the regulatory minimum.
NEST comes packed with the sort of high-quality features you need, whether you’re saving with us, using us for your workers or helping your employer clients. Over 160,000 employers have already chosen NEST for their auto-enrolment pension scheme. NEST’s objective is to help you start your auto-enrolment pension scheme with NEST quickly and painlessly.
Agenda
How to set up an auto-enrolment pension scheme with NEST
Look at the areas to be careful about using the experience of other employers who have already started their auto-enrolment scheme
For more information visit www.brightpay.co.uk.
Healthcare Reform – The State of the Union AlphaStaff
Participants will be brought up to date on implementation of the Affordable Care Act’s provisions. What’s been implemented in 2012 and what’s on the way for 2013 and 2014. Employers will learn about the pre-existing condition, claims and appeals, automatic enrollment and “play or pay” provisions of the law. Presented by Jackson Lewis.
Partners In Progress Inc. (PIP) is a nonprofit located in Mansfield, Pennsylvania that has been helping individuals with disabilities in Tioga County find employment and independence since 1997. PIP operates two businesses, My Neighbor's Closet thrift store and Highland Chocolates, which employ people with disabilities. The document then lists 10 reasons why businesses should hire individuals with disabilities and provides information on various tax incentives for businesses that hire people with disabilities, such as tax credits for wages of new employees with disabilities.
Professional Employer Organization.pptssuser5e5e6c
This document discusses the benefits of using a Professional Employer Organization (PEO) to handle various human resources and payroll responsibilities for businesses. It notes that PEOs can save businesses time and money by taking over benefits administration, payroll processing, compliance with employment laws, and other administrative tasks. This allows business owners to focus on their core operations rather than human resource functions. The document provides statistics on costs associated with benefits and payroll administration and outlines the specific services a PEO can provide, including benefits, payroll processing, compliance support, and other HR services.
Are you ready for the upcoming Affordable Care Act changes? In 2015, employers will assume additional responsibilities, and not understanding how they work can be costly.
In this 30-minute presentation, WEA Trust experts Diane Craney and Rachel Carabell will explain what new penalties, waiting periods, reporting and benefits you can expect. You’ll leave with a solid understanding of how best to prepare for 2015.
This document provides an overview of health care reform provisions that will impact employers in 2013 and beyond. Key points include:
- Large employers with over 50 full-time employees will face penalties if they do not provide affordable and adequate health insurance to full-time staff beginning in 2014.
- Small employers with under 50 employees are exempt from these penalties but will see modified community rating rules applied to their small group plans in 2014.
- Individuals must have qualifying health insurance or pay a penalty through their taxes beginning in 2014. Subsidies will be available for individuals earning up to 400% of the federal poverty level who obtain coverage through public exchanges.
- States must decide whether to expand Medicaid eligibility to 133
WORK OPPORTUNITY TAX CREDIT: HOW EMPLOYERS CAN MAXIMIZE HIRING INVESTMENTCost Management Services
Brian Kelly hosts an interactive online workshop on the Work Opportunity Tax Credits “WOTC” for CPA Academy. The 1 hour session will focused on How Employers Can Maximize Hiring Investment. The webinar, was targeted at the accounting community, CPAs, CEOs and CFOs, and CPE Credits were available for attending.
Attendees learn how to add value to CPA service and take advantage of the billions dollars that are available today through the WOTC Tax Credit program. #WOTC
Visit our website www.cmswotc.com to learn more.
As an employer, there are many questions you need to answer in order to satisfy these complicated Affordable Care Act provisions.
Paychex can help. Visit http://bit./ly/payx-esr for more information.
This document provides an overview of the Affordable Care Act (ACA) and guidance for employers to achieve compliance. It outlines the ACA timeline with key deadlines and requirements from 2013 to 2018. To successfully navigate the ACA, the document recommends that employers implement a compliance plan that includes an effective time and attendance system, human resources information system, and customized reporting capabilities. These tools will allow employers to track employee hours, monitor benefits eligibility, and provide necessary documentation to prove ACA compliance.
Ovation Payroll partners with TPAs and financial advisors to help protect their client base. They agree not to sell competing services, share revenue from referrals, and provide tools to streamline administration. Advisors can access and maintain payroll, tax, and 401k information for multiple clients. Ovation also offers competitive pricing, online payroll access, tax filing and payments, benefits administration, and dedicated customer service for clients.
This document summarizes key information about auto-enrollment requirements in the UK in 2015. It notes that over 150,000 employers will need to comply with auto-enrollment in 2015-2016, and over 600,000 by 2016-2017. It outlines the Pensions Regulator is increasing enforcement, issuing escalating fines for noncompliance. It positions financial advisors as a solution to help employers navigate over 70 tasks required to comply with auto-enrollment requirements before, at and after their staging date. Services described include managed auto-enrollment programs and support packages to take on tasks for employers.
Rob Hylen is an experienced accounting professional with over 20 years of experience working with a variety of companies. He specializes in providing accounting, auditing, financial reporting, tax preparation, and bookkeeping services to real estate, fitness, medical, and other small businesses. Rob takes a hands-on approach and is able to quickly understand his clients' needs to help them meet their short- and long-term financial objectives. He has extensive experience in areas such as company setup, financial software implementation, monthly bookkeeping, tax filings, audit preparation, budgeting, and catching businesses up on overdue financial tasks.
Affordable Care Act Reporting 201: Choosing a Pay or Play StrategyIntegrity Data
Find more educational content at www.acafluent.com
We will give you guidelines to use when choosing a pay-or-play strategy. We’ll explain what the different strategies mean, what choices you have, and what to consider as you make these changes. These choices include: what the (coverage) penalties are, whether you may be vulnerable, and what offering quality and affordable insurance means (including the three safe harbors).
Congressman Eric Swalwell, the Hayward Chamber of Commerce and Small Business Majority held a townhall meeting on the healthcare law and what it means for small businesses. We focused on the key federal and state provisions impacting small businesses and what new health insurance options are available.
Automatic Data Processing (ADP) is one of the world's largest providers of business outsourcing solutions. One of the biggest benefits offered by ADP India is the levels of confidentiality and security for payroll information. Payroll is not just about paying people, but well managed payroll processes reduce costs and mitigates compliance risk. Also ADP will update on any amendments or changes in the salary components and payroll processing by Indian statutory and taxation laws. ADP will ensure that salaries are disbursed to individual employee accounts every month.
Read More at: http://www.adp.in/payroll-outsourcing.aspx
The document discusses an organization's annual scorecard that measures its performance across several areas. It summarizes that the scorecard shows 83% performance in customer service and quality, with 97% of clients having a crisis plan. While a client welcome package objective was incomplete, staff and committees engaged in reviewing the content. Financially, the organization achieved 98% despite multiple budgets and funders. The scorecard also measures operational effectiveness, staff competencies, and the organization's progress on workplace health and safety factors identified for improvement. The board guides the organization's direction through strategic planning and committee oversight of operations.
Payroll Experts is a payroll and HR solutions company that aims to provide accurate, compliant and secure payroll processing supported by knowledgeable experts. They were founded on decades of experience helping businesses streamline processes and support employees. Payroll Experts offers state-of-the-art payroll and HR management software solutions to businesses of up to 5,000 employees through their team of professionals dedicated to client needs. Their mission is to answer to clients, not shareholders, and craft each decision with clients in mind.
Tally.ERP 9 Payroll module allows users to manage payroll processing from setting up employee masters and payroll structures to generating payslips and statutory forms. It facilitates accurate salary calculation along with statutory deductions and employer contributions. Reports like payslips, payroll statements, attendance registers and statutory forms can be generated in the prescribed formats. Flexible payroll processing periods, unlimited payroll masters grouping and cost center-wise payroll costing reports are some key features.
Affordable Care Act Reporting 201: Determining Eligibility for Health CoverageIntegrity Data
Find more educational content at www.acafluent.com
We will give you helpful guidelines for determining when an employee is eligible for health coverage. We’ll dive into the two methods for measuring whether an employee is full-time (i.e. eligible for coverage): the monthly measurement method and the look-back measurement method. We’ll explain how each method works and when it is best to use each one. We’ll also go over special rules regarding employment status changes and how they affect eligibility.
Affordable Care Act Reporting 201: Concepts behind the Affordable Care Act's ...Integrity Data
Find more educational content at www.acafluent.com
Better understand the concepts that build the Affordable Care Act’s employer mandate. We will explain new concepts such as Shared Responsibility and the Pay-or-Play rules and redefined ones like Applicable Large Employer, hours, and affordability.
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The pitch includes content around general HR policies, Learning and Development initiatives, Integrity & Compliance over-view etc. It aims at providing a flavor of Life @Genpact to prospective Genpact employees which will further smoothen their transition to Genpact.
ADP Workforce Now is an integrated HR and payroll solution designed for mid-sized organizations. It provides tools to manage the full spectrum of HR functions including payroll, benefits administration, time and attendance, talent management, and regulatory compliance. The solution aims to help users control costs, optimize productivity, and improve the bottom line by streamlining HR administration and providing data-driven insights. ADP Workforce Now serves over 40,000 customers and has over 60 years of experience providing workforce management solutions.
Payroll bureaus need to decide if they are ready or prepared to take on Auto Enrolment business. With many shying away from offering this as an extra service, bureaus will need to determine what kind of information and support they will offer to help their clients comply with these new AE duties.
Employer duties under Auto Enrolment for Payroll Bureaus
Advisors will find that a large portion of their clients will contact them very close to or even after their staging date. By offering a complete end-to-end solution, bureaus can generate income and enhance client relationships.
Agenda
Auto Enrolment Overview
Small Employers - Ripe for the picking
Auto Enrolment a Chargeable service
Review Existing Payroll Systems
How BrightPay handles automatic enrolment
Introducing BrightPay Cloud - Online Back up & Employee Self Service
NEST - Helping make auto enrolment work for you
NEST has been set up by the government especially for auto enrolment to ensure that every employer has access to a workplace pension scheme that meets the requirements of the new pension rules. But we do more than just meet the regulatory minimum.
NEST comes packed with the sort of high-quality features you need, whether you’re saving with us, using us for your workers or helping your employer clients. Over 160,000 employers have already chosen NEST for their auto-enrolment pension scheme. NEST’s objective is to help you start your auto-enrolment pension scheme with NEST quickly and painlessly.
Agenda
How to set up an auto-enrolment pension scheme with NEST
Look at the areas to be careful about using the experience of other employers who have already started their auto-enrolment scheme
For more information visit www.brightpay.co.uk.
Healthcare Reform – The State of the Union AlphaStaff
Participants will be brought up to date on implementation of the Affordable Care Act’s provisions. What’s been implemented in 2012 and what’s on the way for 2013 and 2014. Employers will learn about the pre-existing condition, claims and appeals, automatic enrollment and “play or pay” provisions of the law. Presented by Jackson Lewis.
Partners In Progress Inc. (PIP) is a nonprofit located in Mansfield, Pennsylvania that has been helping individuals with disabilities in Tioga County find employment and independence since 1997. PIP operates two businesses, My Neighbor's Closet thrift store and Highland Chocolates, which employ people with disabilities. The document then lists 10 reasons why businesses should hire individuals with disabilities and provides information on various tax incentives for businesses that hire people with disabilities, such as tax credits for wages of new employees with disabilities.
Professional Employer Organization.pptssuser5e5e6c
This document discusses the benefits of using a Professional Employer Organization (PEO) to handle various human resources and payroll responsibilities for businesses. It notes that PEOs can save businesses time and money by taking over benefits administration, payroll processing, compliance with employment laws, and other administrative tasks. This allows business owners to focus on their core operations rather than human resource functions. The document provides statistics on costs associated with benefits and payroll administration and outlines the specific services a PEO can provide, including benefits, payroll processing, compliance support, and other HR services.
Are you ready for the upcoming Affordable Care Act changes? In 2015, employers will assume additional responsibilities, and not understanding how they work can be costly.
In this 30-minute presentation, WEA Trust experts Diane Craney and Rachel Carabell will explain what new penalties, waiting periods, reporting and benefits you can expect. You’ll leave with a solid understanding of how best to prepare for 2015.
This document provides an overview of health care reform provisions that will impact employers in 2013 and beyond. Key points include:
- Large employers with over 50 full-time employees will face penalties if they do not provide affordable and adequate health insurance to full-time staff beginning in 2014.
- Small employers with under 50 employees are exempt from these penalties but will see modified community rating rules applied to their small group plans in 2014.
- Individuals must have qualifying health insurance or pay a penalty through their taxes beginning in 2014. Subsidies will be available for individuals earning up to 400% of the federal poverty level who obtain coverage through public exchanges.
- States must decide whether to expand Medicaid eligibility to 133
WORK OPPORTUNITY TAX CREDIT: HOW EMPLOYERS CAN MAXIMIZE HIRING INVESTMENTCost Management Services
Brian Kelly hosts an interactive online workshop on the Work Opportunity Tax Credits “WOTC” for CPA Academy. The 1 hour session will focused on How Employers Can Maximize Hiring Investment. The webinar, was targeted at the accounting community, CPAs, CEOs and CFOs, and CPE Credits were available for attending.
Attendees learn how to add value to CPA service and take advantage of the billions dollars that are available today through the WOTC Tax Credit program. #WOTC
Visit our website www.cmswotc.com to learn more.
As an employer, there are many questions you need to answer in order to satisfy these complicated Affordable Care Act provisions.
Paychex can help. Visit http://bit./ly/payx-esr for more information.
This document provides an overview of the Affordable Care Act (ACA) and guidance for employers to achieve compliance. It outlines the ACA timeline with key deadlines and requirements from 2013 to 2018. To successfully navigate the ACA, the document recommends that employers implement a compliance plan that includes an effective time and attendance system, human resources information system, and customized reporting capabilities. These tools will allow employers to track employee hours, monitor benefits eligibility, and provide necessary documentation to prove ACA compliance.
Ovation Payroll partners with TPAs and financial advisors to help protect their client base. They agree not to sell competing services, share revenue from referrals, and provide tools to streamline administration. Advisors can access and maintain payroll, tax, and 401k information for multiple clients. Ovation also offers competitive pricing, online payroll access, tax filing and payments, benefits administration, and dedicated customer service for clients.
This document summarizes key information about auto-enrollment requirements in the UK in 2015. It notes that over 150,000 employers will need to comply with auto-enrollment in 2015-2016, and over 600,000 by 2016-2017. It outlines the Pensions Regulator is increasing enforcement, issuing escalating fines for noncompliance. It positions financial advisors as a solution to help employers navigate over 70 tasks required to comply with auto-enrollment requirements before, at and after their staging date. Services described include managed auto-enrollment programs and support packages to take on tasks for employers.
Rob Hylen is an experienced accounting professional with over 20 years of experience working with a variety of companies. He specializes in providing accounting, auditing, financial reporting, tax preparation, and bookkeeping services to real estate, fitness, medical, and other small businesses. Rob takes a hands-on approach and is able to quickly understand his clients' needs to help them meet their short- and long-term financial objectives. He has extensive experience in areas such as company setup, financial software implementation, monthly bookkeeping, tax filings, audit preparation, budgeting, and catching businesses up on overdue financial tasks.
Affordable Care Act Reporting 201: Choosing a Pay or Play StrategyIntegrity Data
Find more educational content at www.acafluent.com
We will give you guidelines to use when choosing a pay-or-play strategy. We’ll explain what the different strategies mean, what choices you have, and what to consider as you make these changes. These choices include: what the (coverage) penalties are, whether you may be vulnerable, and what offering quality and affordable insurance means (including the three safe harbors).
Congressman Eric Swalwell, the Hayward Chamber of Commerce and Small Business Majority held a townhall meeting on the healthcare law and what it means for small businesses. We focused on the key federal and state provisions impacting small businesses and what new health insurance options are available.
Automatic Data Processing (ADP) is one of the world's largest providers of business outsourcing solutions. One of the biggest benefits offered by ADP India is the levels of confidentiality and security for payroll information. Payroll is not just about paying people, but well managed payroll processes reduce costs and mitigates compliance risk. Also ADP will update on any amendments or changes in the salary components and payroll processing by Indian statutory and taxation laws. ADP will ensure that salaries are disbursed to individual employee accounts every month.
Read More at: http://www.adp.in/payroll-outsourcing.aspx
The document discusses an organization's annual scorecard that measures its performance across several areas. It summarizes that the scorecard shows 83% performance in customer service and quality, with 97% of clients having a crisis plan. While a client welcome package objective was incomplete, staff and committees engaged in reviewing the content. Financially, the organization achieved 98% despite multiple budgets and funders. The scorecard also measures operational effectiveness, staff competencies, and the organization's progress on workplace health and safety factors identified for improvement. The board guides the organization's direction through strategic planning and committee oversight of operations.
Payroll Experts is a payroll and HR solutions company that aims to provide accurate, compliant and secure payroll processing supported by knowledgeable experts. They were founded on decades of experience helping businesses streamline processes and support employees. Payroll Experts offers state-of-the-art payroll and HR management software solutions to businesses of up to 5,000 employees through their team of professionals dedicated to client needs. Their mission is to answer to clients, not shareholders, and craft each decision with clients in mind.
Tally.ERP 9 Payroll module allows users to manage payroll processing from setting up employee masters and payroll structures to generating payslips and statutory forms. It facilitates accurate salary calculation along with statutory deductions and employer contributions. Reports like payslips, payroll statements, attendance registers and statutory forms can be generated in the prescribed formats. Flexible payroll processing periods, unlimited payroll masters grouping and cost center-wise payroll costing reports are some key features.
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Requirements under the employer mandate of the Affordable Care Act are complex: from the pay-or-play rules to the reporting obligations that go with them.
Penalties for employer non-compliance with the Affordable Care Act are steep, so non-compliance can mean serious risks.
To know whether or not you need to comply and worry about all this; you must know if you’re an Applicable Large Employer – ALE for short.
If you’re among the many employers who are unsure about their ALE status, we are going to help guide you through what you need to know.
To do that, we will turn to several companies in North Pole, Alaska.
Through these examples, we will review high-level must-knows and also alert you to fine points that can be easily overlooked.
A head count of 50 full-time employees – including full-time equivalents – is the threshold for ACA compliance.
To determine ACA-defined full-time status, no employee’s service hours can be missed.
YET – there are exclusions that can be taken. We will point out those exclusions and show how they can make a significant difference.
For a smaller employer, we will also observe how the head-count calculation is only one part of the compliance determination.
Let’s begin with these four companies and calculate their head counts to determine ALE status – and conclude whether ACA compliance is necessary.
We will look at what factors into calculating the head count of each operation; to determine if, on its own, that company is an Applicable Large Employer.
Then, we will look at IRS rules for common control and affiliation. This is to see whether, as a group, they classify as an Applicable Large Employer.
Keep in mind that, as we find the head-count calculation for each company, we will be looking at the workforce of the previous tax year.
This is a critical point to remember – ALE determination must be checked annually based on the full-time employee count for the prior calendar year.
That is where we get the numbers for the monthly averages we will be talking about. In this example, we are looking at Tax Year 2014 numbers in order to determine whether compliance was required for Tax Year 2015.
When counting heads to see how close a company is to the ACA compliance threshold, you can take an exclusion for:
- Sole proprietors
Partners
And shareholders in an S corporation who have a 2% or greater share
Excluding these workers is allowed because ACA regulations do not classify anyone with such ownership status as a full-time employee.
You will see that, in our examples, this exclusion is taken for one company, but not another.
At Shiny Nose Brigade, one of the three owners – Rudolph – works an average of 30 hours a week during the whole year.
Shiny Nose Brigade’s stable workforce and predictable schedules makes for a head count that is easy to figure:
By adding the 9 employees’ hours for every month of the year and then dividing the total by 12, we get back to 9.
Because that number is not close to 50, Rudolph is advised not to take the partner exclusion.
Shiny Nose Brigade is not an Applicable Large Employer.
Math for the head count at the other three companies gets a tricker because they all have part-time employees in addition to full-time employees. In ACA lingo, part-timers are called “variable-hour” employees.
Here you can see the formula for turning variable-hour employees’ time into equivalents for full-time.
For every month, the number of equivalents is added to the number of full-time employees and then averaged.
Let’s see how that works for N Squared Solutions.
At this company – which provides intel not only for Santa but for the Easter Bunny and the Tooth Fairy, as well – there is a staff of 12 full-time developers.
For the previous year, part-time IT teams were called in at two points during the year.
With a head count of 18, N Squared Solutions is nowhere near the 50 threshold for being an Applicable Large Employer.
Even though there’s no apparent need to take the exclusion for owners, it was taken after all – bringing the ALE count down to 14.
Another exclusion that employers can take is for anyone covered on a U.S. Department of Defense health plan; that is, for insurance through the Veterans Administration or TRICARE.
Excluding these workers is allowed because of a tiny provision in a highway law passed in July 2015. That provision, which changed the definition of an ALE, traces to a bill that was introduced in 2013 as the Hire More Heroes Act.
In the case of the company called Rent a Righteous Santa, hiring because of this ACA change makes for a significant difference in head count.
Rent a Righteous Santa was founded in 2003 by Mrs. Claus, who was concerned that Hollywood’s portrayal of a mall Santa and his Little Helper that year might create unacceptable role modeling for such jobs in years to come.
In 2013, when Mrs. Claus read that the Hire More Heroes bill was introduced, she directed administrators to try recruiting veterans and their family members. By 2014, most employees at Rent a Righteous Santa were workers already covered on a Department of Defense health plan.
After taking that exclusion, the ALE head count for this company dropped from 28,788 – which clearly would have made the company an Applicable Large Employer – to 34, which keeps Rent a Righteous Santa under the 50 FTE threshold.
An important note about the exclusions for veterans:
This change to ACA regulations only enabled employers to exempt affected employees from the count for a business’s ALE status. If – even after applying the exclusion – an employer’s ALE count is 50 or more, these employees must be offered health insurance just as any other full-time employees would be.
The best known head-count exclusion that can be taken for ALE determination is for seasonal workers.
However, the key thing to remember with this exclusion is the definition of “seasonal.”
As you can see here, that only refers to a period of 120 days or less.
At the ‘No Coal for You’ Studio, three groups of elves work three different schedules at three periods of time during the year.
Only *one* of these groups fits the “seasonal” classification. Those are the Wrapper elves.
And although their schedule makes for the only full-time hours – and they *do* bring the head count to above the 50 FTE threshold, they are *not* factored into the ALE head count because the season they work is shorter than 120 days.
So this company, too, is not an Applicable Large Employer.
Now, just because none of the companies met the 50 FTE threshold individually, Santa is not off the hook for ACA compliance.
We must now review whether these operations met IRS rules for being commonly controlled or affiliated.
So let’s check this factor in the ACA compliance equation.
This is the three-point analysis for checking whether the companies are related enough for ACA compliance.
In this case, the companies meet the criteria for being both a controlled group and an affiliated group because:
there are common owners in Santa and Mrs. Claus
the companies serve one another
AND together they serve other parties.
If you are have any questions about whether you are part of a controlled or affiliated group, check first with your Chief Financial Officer and then with legal counsel specializing in employment law.
So we need to look at the combined head count to see whether – as a group – these companies meet the Applicable Large Employer classification.
And – yes: The total head count for these companies is more than 50.
It no longer matters that each of the four companies does not, on its own, classify as an Applicable Large Employer.
Because they are related to the point of being considered a group – and the group classifies as an Applicable Large Employer, they are each required to comply with requirements of the Affordable Care Act – or face penalties.
The conclusion is that a company with 50 or fewer FTEs cannot breathe an ACA sigh of relief *just* based on its own numbers. It needs to make sure it is not part of a commonly controlled or affiliated group.
Don’t take just our word for it. Listen to an IRS tax law specialist.
Here’s a link with plenty more resources for you, such as
blog posts that give you a deeper look into our workforce calculations for Santa.
more educational videos
an easy ACA to-do checklist for 2016
An e-book with much more information
- and IRS resources, so you can fact-check the guidance we’re giving.
Thank you for joining us. We hope you found this presentation informative.
Please let us know how else we can help you.