This presentation reviews - when temporary employees become your employees, the factors the government uses to determine employment status, the steps you can take to avoid these employees becoming your employees, and consequences under Health Care Reform if it is determined that they are your employees.
This presentation covers how Medicare affects employer health coverage in: Providing opt out amounts | Paying for Medicare for active employees | Electing COBRA
This webinar covers a basic review of the requirements under ERISA, including: what is an ERISA benefit, what documentation requirements have to be met, what disclosure requirements have to be met, what reporting requirements need to be met, what is a fiduciary, and what are other requirements.
Employee vs. Independent Contractor - How to Differentiate and Avoid Penalties?benefitexpress
This presentation reviews: which factors the IRS uses to determine common law employee status | how does this affect compliance with ACA | what penalties may apply.
Cadillac Tax for Employers 101 - How to Avoid Penalties?benefitexpress
This webinar covers: what coverages are subject to the tax, how the excise tax is determined, what adjustments will be available in determining the tax, and who collects the tax.
The Marketplace: What Every Employer Should Knowbenefitexpress
This presentation helps assist employers in talking to their employees about the Marketplace. It will cover all you need to know about the Marketplace.
Independent Contractor or Employee: Avoiding the Game of Guess Whobenefitexpress
Uber is in the news for a multimillion dollar settlement following a dispute over whether their drivers are employees or independent contractors, and they aren’t the only ones. Misclassifying an employee as an independent contractor is one of the costliest mistakes an employer can make.
Sort out which your employees are and learn your options for reclassifying workers in the webinar you literally can’t afford to miss.
How Medicare Affects Employer Health Coveragebenefitexpress
This presentation reviews the topic of Medicare and how it can affect Employers Health Coverage offerings, including: employer secondary rules, COBRA, notice requirements, and reporting requirements.
This presentation covers how Medicare affects employer health coverage in: Providing opt out amounts | Paying for Medicare for active employees | Electing COBRA
This webinar covers a basic review of the requirements under ERISA, including: what is an ERISA benefit, what documentation requirements have to be met, what disclosure requirements have to be met, what reporting requirements need to be met, what is a fiduciary, and what are other requirements.
Employee vs. Independent Contractor - How to Differentiate and Avoid Penalties?benefitexpress
This presentation reviews: which factors the IRS uses to determine common law employee status | how does this affect compliance with ACA | what penalties may apply.
Cadillac Tax for Employers 101 - How to Avoid Penalties?benefitexpress
This webinar covers: what coverages are subject to the tax, how the excise tax is determined, what adjustments will be available in determining the tax, and who collects the tax.
The Marketplace: What Every Employer Should Knowbenefitexpress
This presentation helps assist employers in talking to their employees about the Marketplace. It will cover all you need to know about the Marketplace.
Independent Contractor or Employee: Avoiding the Game of Guess Whobenefitexpress
Uber is in the news for a multimillion dollar settlement following a dispute over whether their drivers are employees or independent contractors, and they aren’t the only ones. Misclassifying an employee as an independent contractor is one of the costliest mistakes an employer can make.
Sort out which your employees are and learn your options for reclassifying workers in the webinar you literally can’t afford to miss.
How Medicare Affects Employer Health Coveragebenefitexpress
This presentation reviews the topic of Medicare and how it can affect Employers Health Coverage offerings, including: employer secondary rules, COBRA, notice requirements, and reporting requirements.
6 Facts/Updates You Must Know About the Employer Mandatebenefitexpress
This webinar covers:
• What is a large employer and how to determine it?
• Coverage requirements
• Penalties
• Who is a full time employee and how to determine it?
• Who is a variable hour employee?
• Reporting requirements
Completing ACA Reporting for Employers With Self-Insured Coveragebenefitexpress
This presentation reviews how to complete Forms 1094-C and 1095-C for employers with self-insured coverage, in addition to: What codes to use in lines 14 and 16 of Form 1095-C | What boxes should be checked on line 22 of Form 1094-C | How Form 1094-C has to be completed if your employer is a member of a controlled group | Reporting for COBRA participants, retirees, and other non-employees for self-insured coverage
This presentation reviews: what information must be protected, what policies and procedures need to be in place, what disclosures have to be given to employees, what agreements have to be in place for business associates, and what breach procedures have to be followed.
HR Webinar: HR Professional’s Role in Managing Leave of AbsenceAscentis
Requests for leaves of absence rank among the most frequently encountered challenges faced by the HR professional because employers must contend with a patchwork of employee-friendly statutes, including federal, state and local leaves – it’s important to understand how these leaves coordinate because they often contain overlapping and sometimes conflicting employee rights and employer obligations.
There is a lot of confusion and misunderstanding about what the Affordable Care Act (Obamacare) is and how it will affect your business and employees. It is important to learn how it relates to you, your employees and your business. There are many moving parts and there are changes ahead. Our blog series and webinars will describe what the Affordable Care Act is "in plain English" and keep you up to date on the latest information.
In this issue, new SFE&G partner Theresa Borzelli and guest co-author Mary B. Anderson of ERISAdiagnostics Inc. discuss the timely issue of shared responsibility regarding health coverage (Pay or Play). Mychelle Holloway explains why your record keeper requests certain information from the plan sponsor. Also read about SES' recent promotions and new hires
Many people believe that their employment status is very black and white. But what about this gray area where you aren’t sure if you are an employee or if you are an independent contractor? Don’t worry. Either way, you are still employed. The only difference is whether you are self employed or not.
According to the IRS, Doctors, “dentists, vets, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors.”
But what makes these people independent contractors? Aren’t there people with those professions that are considered to be employees? If you have been wondering or fretting about this, fret no more. For a better understanding of what makes someone employed vs. self employed, simply keep reading!
This presentation explains the distinction between independent contractors and employees and advises employers how to avoid the costly errors of misclassifying employees as contractors.
Understanding Health Care Reform: A Dose of Accounting MedecineJames Moore & Co
The affordable Care Act was signed into law on March 23, 2010 and upheld by the Supreme Court in June 2012. These reform measures will have wide-spread impacts to most businesses and individuals. In this presentation, we discuss the tax consequences, small business health care credits, fees, and provide a summary of the Affordable Care Act and the status of reform.
Medicare & Employer Health Coverage - a Coordination Conversationbenefitexpress
Let's talk about Medicare and Employer Health Coverage. The rules on coordinating Medicare and employer coverage can be complex. How it complements other programs (such as COBRA, HSAs and the ACA) are also areas of question for both employees and their employers.
Navigate New Legislation: The Road Into 2017benefitexpress
As new regulations kick in for 2017 and ACA reporting season is coming to a close, review all recent legislative changes. This webinar focuses on what you need to know for your 2017 benefits strategy.
Learn about new legislation from DOL, HHS, IRS, and EEOC. ERISA attorney Larry Grudzien will cover all relevant rulings since his previous webinar and host an interactive Q&A with the audience.
6 Facts/Updates You Must Know About the Employer Mandatebenefitexpress
This webinar covers:
• What is a large employer and how to determine it?
• Coverage requirements
• Penalties
• Who is a full time employee and how to determine it?
• Who is a variable hour employee?
• Reporting requirements
Completing ACA Reporting for Employers With Self-Insured Coveragebenefitexpress
This presentation reviews how to complete Forms 1094-C and 1095-C for employers with self-insured coverage, in addition to: What codes to use in lines 14 and 16 of Form 1095-C | What boxes should be checked on line 22 of Form 1094-C | How Form 1094-C has to be completed if your employer is a member of a controlled group | Reporting for COBRA participants, retirees, and other non-employees for self-insured coverage
This presentation reviews: what information must be protected, what policies and procedures need to be in place, what disclosures have to be given to employees, what agreements have to be in place for business associates, and what breach procedures have to be followed.
HR Webinar: HR Professional’s Role in Managing Leave of AbsenceAscentis
Requests for leaves of absence rank among the most frequently encountered challenges faced by the HR professional because employers must contend with a patchwork of employee-friendly statutes, including federal, state and local leaves – it’s important to understand how these leaves coordinate because they often contain overlapping and sometimes conflicting employee rights and employer obligations.
There is a lot of confusion and misunderstanding about what the Affordable Care Act (Obamacare) is and how it will affect your business and employees. It is important to learn how it relates to you, your employees and your business. There are many moving parts and there are changes ahead. Our blog series and webinars will describe what the Affordable Care Act is "in plain English" and keep you up to date on the latest information.
In this issue, new SFE&G partner Theresa Borzelli and guest co-author Mary B. Anderson of ERISAdiagnostics Inc. discuss the timely issue of shared responsibility regarding health coverage (Pay or Play). Mychelle Holloway explains why your record keeper requests certain information from the plan sponsor. Also read about SES' recent promotions and new hires
Many people believe that their employment status is very black and white. But what about this gray area where you aren’t sure if you are an employee or if you are an independent contractor? Don’t worry. Either way, you are still employed. The only difference is whether you are self employed or not.
According to the IRS, Doctors, “dentists, vets, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors.”
But what makes these people independent contractors? Aren’t there people with those professions that are considered to be employees? If you have been wondering or fretting about this, fret no more. For a better understanding of what makes someone employed vs. self employed, simply keep reading!
This presentation explains the distinction between independent contractors and employees and advises employers how to avoid the costly errors of misclassifying employees as contractors.
Understanding Health Care Reform: A Dose of Accounting MedecineJames Moore & Co
The affordable Care Act was signed into law on March 23, 2010 and upheld by the Supreme Court in June 2012. These reform measures will have wide-spread impacts to most businesses and individuals. In this presentation, we discuss the tax consequences, small business health care credits, fees, and provide a summary of the Affordable Care Act and the status of reform.
Medicare & Employer Health Coverage - a Coordination Conversationbenefitexpress
Let's talk about Medicare and Employer Health Coverage. The rules on coordinating Medicare and employer coverage can be complex. How it complements other programs (such as COBRA, HSAs and the ACA) are also areas of question for both employees and their employers.
Navigate New Legislation: The Road Into 2017benefitexpress
As new regulations kick in for 2017 and ACA reporting season is coming to a close, review all recent legislative changes. This webinar focuses on what you need to know for your 2017 benefits strategy.
Learn about new legislation from DOL, HHS, IRS, and EEOC. ERISA attorney Larry Grudzien will cover all relevant rulings since his previous webinar and host an interactive Q&A with the audience.
Employee Experience: How To Support Performance and Wellness At WorkResilienceMentor.com
Workshop slides adapted from the White Paper: Resilience In The Workplace.
Topics of these slides include:
HR Top Challenges
Staff Resilience
Staff Productivity
Talent Retention
The Arrow of HR Initiatives
The link between wellbeing and performance
Common Wellness Initiatives
Are they worth while (often not)
And what to do next
Managing Temporary Works - Andrea Robbins(HSE)Alan Bassett
Temporary Works by definition - “those parts of the works that allow or enable construction of, protect, support or provide access to the permanent works and which might or might not remain in place at the completion of the works”.
20 Factor Test Employee Or Sub Contractordmaaskant
This document gives greater detail on the 20 Factors the IRS and other taxing agencies use during an audit. Much more clear than the IRS publication, but note - not published by the IRS.
White Paper: Complying With Regulations Regarding Temporary Workersss
The use of temporary workers is growing in the United States, now representing 22% of the total workforce. Temporary workers are referred to as freelancers, non-employees, indirect workers, agency contractors, consultants, interns, independent contractors, and many other terms.
ACA - What you should know about worker classificationGrant Thornton LLP
If you’re an employer whose company uses independent contractors or workers from staffing agencies, you’ll need to make sure you’ve correctly identified whether they’re common law employees based on the IRS definition. Both types of workers may be considered common law employees, and if any of them are, you’ll need to add them to your total employee count in your Affordable Care Act calculation or risk incurring a hefty excise tax.
Learn more - http://gt-us.co/1xOqIzi
HR compliance update is essential for keeping up with ever-changing laws and regulations. Start 2020 confident you can handle the questions from supervisors, employees, and corporate leaders about employment law changes.
The issue of whether workers should be classified as employees or independent contractors for federal employment tax purposes has been a source of controversy for decades. The saga continues. This article summarizes a recent Tax Court decision on the classification of a manager in the home care industry.
April 2020 will see one of the most significant changes to the private contracting market in the UK. This presentations briefly explains why it exists, what effect it will have, and for those it will impact what they need to consider.
Employers can experience substantial cost savings and avoid liability when employee leaves are effectively managed through well-drafted policies and procedures. Laws such as Worker's Compensation, the Americans with Disabilities Act, and the Family and Medical Leave Act make compliance in this area a challenge for even the most experienced HR professional.
Join our risk advisors in a practical discussion on how to avoid the pitfalls employers encounter when managing employee absences. Attendees will learn how to apply best practices for leave management to actively control costs and minimize liability.
Please join us for a G&A sponsored webinar with our outside counsel and nationally recognized expert on the Affordable Care Act, Seth Perretta of Groom Law Group, Chartered. Seth Perretta, who is located in Washington, DC and represents many employers and insurers (as well as the American Benefits Council (ABC) and America’s Health Insurance Plans (AHIP)), will provide an overview of what employers should be thinking about in 2015 with respect to the ACA. Seth will discuss, in part, the following:
Immediate issues of concern for employers who need to comply with the employer mandate as of January 1, 2015
Pitfalls for small employers with respect to the ACA, including compliance risks associated with small employers seeking to reimburse employees for their out-of-pocket medical expenses, including individual insurance premiums
The future of the high-cost “Cadillac Tax” provision and its likely effects on employer plans
The Supreme Court’s highly anticipated decision in King v. Burwell, and its potential to dismantle the ACA
Recent legislative activity related to health reform back in Washington, DC and the likelihood that this activity will lead to changes in the rules that govern your employer benefit plan offerings
An individual who contracts with an entity to perform a service independent of the entity’s management and control is considered to be an Independent Contractor (IC)
Are you classifying your workers correctly? There are times when you must pay someone as an Employee, and times when you can pay them as an Independent Contractor. Learn the differences so you don't run afoul of IRS rules!
Compliance with New DOL Regulations re Oil & Gas White-Collar Overtime Exempt...Marcellus Drilling News
A handy guide from the lawyers at K&L Gates to help companies in the oil and gas space with compliance for draconian new regulations issue by the Obama Dept. of Labor on May 18, 2016. Companies have until Dec. 1, 2016 to begin compliance. Essentially the DOL doubled the minimum salary level for white collar employees, meaning many more employees who work over 40 hours a week, even though white collar, must now be paid overtime.
Similar to Temporary Employees and the Employer Mandate (20)
Webinar: Mid-Year Election Changes for Cafeteria Plansbenefitexpress
Let's talk about cafeteria plans. When can participants make election changes?
While cafeteria plans can be a great option for employees wishing to pick and choose benefits based on cost, when and how to facilitate election changes outside of open enrollment can be tricky to navigate for employers. As the use of cafeteria plans continue to grow, we take a deeper look at the rules and regulations of these plans, particularly as they pertain to mid-year election changes.
COVID-19 Health & Welfare: Compliance for Employersbenefitexpress
As part of our continuing ERISA Compliance series, we covered such compliance topics and more in our April 9th webinar discussing COVID-19 and updates from the IRS and DOL concerning the Families First Coronavirus Response Act.
Plan Sponsor Webinar: Navigating COVID-19 for Employersbenefitexpress
In this webinar, we take a deeper look into how the novel coronavirus is not only affecting the way we live, but changing the way we work. From remote work environments, FMLA, contract agreements and more, we discuss how to navigate the changing workforce during this time of uncertainty, and answer questions to help you make the best decisions for the health and safety of your employees.
Part of our ERISA Compliance Series, this webinar is hosted by ERISA Attorney Larry Grudzien and moderated by chief marketing officer Julia Goebel. This webinar will discuss the top wage and hour issues that may be unknowingly lurking within your company.
The Affordable Care Act touches the lives of most Americans. In fact, nearly 21 million will be at risk if Obamacare is struck down, and may even lose health insurance completely if the law is ruled unconstitutional. This webinar will discuss what the outcome may be if ACA is repealed.
Watch our free one-hour webinar reviewing the rules for the new Individual Coverage HRA and the new Excepted Benefit HRA (ICHRA and EBHRA).
In June 2019, Treasury, DOL and HHS released final regulations that are effective for plan years beginning on or after January 1, 2020. These regulations created two new HRAs, Individual Coverage HRAs (ICHRA) and Excepted Benefit HRAs (EBHRA).
These new HRAs will be subject to ERISA and COBRA, but will not be subject to the nondiscrimination rules under Code Section 105(h). Any employer can offer these new HRAs to their employees. They can be offered to common law employees, but cannot be offered to self-employed individuals, partners and more than 2% S-Corporation shareholders.
Facilitated by ERISA attorney Larry Grudzien, and moderated by Chief Marketing Officer Julia Goebel, this webinar will cover the following:
-Why are these new HRAs so important?
-Which employees can be included or excluded
-What documentation is needed to be completed by employers to adopt them
-What reporting and disclosure requirements must be met
-What types of expenses can be reimbursed
-The pros and cons of establishing and participating in these new HRAs for employers
In today's multi-generational workforce, health and wellness benefits are weighted equally with salary expectations. This is why it's important for small and large businesses alike to embrace health and wellness benefits to recruit top talent as well as retain valued employees.
While offering these benefits has been shown to improve employee engagement and productivity, it comes with some challenges. This webinar reviews common questions human resources professionals confront when offering health and welfare benefits to employees.
Facilitated by ERISA attorney Larry Grudzien, this webinar covers the following:
- Questions Surrounding Tax
- Reporting Disclosures
- ERISA, COBRA & FMLA
- Workers Compensation
- Affordable Care Act (ACA)
Benefits are a critical piece of an employee compensation package, with health care benefits reigning most important. Whether you're already offering these benefits or considering adding them to your benefits offerings, view our webinar to learn more and remain competitive in the talent marketplace.
How to Administer Wellness Programs in Today's Regulatory Environmentbenefitexpress
Are you struggling to make sense of the recent legislative updates surrounding employer sponsored wellness programs? Perhaps you are trying to decide whether to continue with current wellness plans, modify your plans without guidance from the EEOC, postpone new wellness programs or discontinue them all together.
It’s a complicated landscape ripe with several options for “next steps” for employees and plan sponsors of wellness plans in 2019 — with perhaps the biggest barrier of all being that employers cannot measure the risk of wellness plans at this time.
To help guide you through this maze of options, watch our one-hour webinar on-demand to learn what rules remain after the EEOC’s regulations were found invalid and what rules have to be met in 2019 in order to offer a valid wellness program.
How to administer wellness programs in today's regulatory environment
This webinar covers:
Requirements under HIPAA
Requirements under the Internal Revenue Code
Requirements under ERISA
Requirements under GINA
Requirements under ADA
Requirements under ACA
HIPAA Training: Privacy Review and Audit Survival Guidebenefitexpress
HIPAA Privacy Overview for Employers. Review a helpful checklist of requirements an employer must adopt to stay compliant with HIPAA and to survive an audit by Health and Human Services (HHS).
Webinar | Texas vs. United States - The Repeal of ACA?benefitexpress
Recently a Federal District Court held in Texas, et al. v. United States of America, et al. that the individual mandate in the Patient Protection and Affordable Care Act (ACA) is unconstitutional, and that the other provisions in the ACA are invalid because they are inseverable from the individual mandate.
Our ACA compliance webinar reviews:
- What the Federal District Court decided.
- The basis for the decision.
- The impact of the decision.
- What may happen over the next months or year.
- What Congress may do to address the situation.
Healthcare Check-in: The Latest Developments in Health and Welfare Plansbenefitexpress
We work in an exciting industry – which means quick changes are the norm, and adaptability is a necessity. Keep your compliance plans up to date with a download of all legislative changes since our last update webinar. This webinar covered legislation that's passed in the last six months, what's on the way, and what it means for your organization.
Webinar | From Analysis to Action: How Personalization Can Lower Employer Cos...benefitexpress
Personalization is everywhere – from Amazon to Spotify, and is now the expectation for consumers. Personalization in benefits elections is also the new normal, thanks to decision support tools and data analytics. Modern decision support tools draw on data points including demographics, preferences and medical need, all highly relevant towards personalization ... as opposed to the "one-size fits all" modeler of the past that relied on strict business rules.
Using data to advise clients can be a game changer for a broker. With analytics, you can quantify your benefit plan suggestions based on hard evidence, and advise based on unbiased data versus mere opinion. But where does this data come from? And how do you know which data to use?
This webinar shows how decision support tools can provide data to simplify health benefit decisions, allowing employees to feel more confident in their decisions, leading to lower costs for employers and client retention for brokers as a result.
In this webinar, brokers will learn how decision support analytics can reinforce their role as a trusted adviser by:
• Helping employer clients understand which health plans and programs are being used and which ones are the most cost-effective
• Minimizing the number of employees who are over-insured or under-insured, helping to save on annual and long-term costs for healthcare premiums, leading to better client retention over time
• Supporting healthy employee behaviors, resulting in lower health care expenses overall
FSAs can do some heavy lifting for your benefits plan – they allow employees to save pretax dollars for healthcare costs without the price tag of other financial wellness initiatives.
However, many HR professionals lack a deep understanding of the compliance requirements to offer and administer a well-rounded program for their employees. Engage your employees with a financial wellness benefit that works.
Key webinar takeaways:
- How different types of FSAs interact with benefit plans as a whole
- FSA and reimbursement limits for 2018
- Legal implications of offering an FSA to employees
- Best practices for administering a successful FSA benefit plan
Webinar | COBRA Pitfalls: Common Mistakes and How to Avoid Thembenefitexpress
Leaving the organization isn't the end of the benefits cycle for employees. This webinar focuses on how to avoid one of the most common compliance pitfalls in benefits ... COBRA administration.
Some of the top takeaways were:
• The basics of successful COBRA administration
• Required notices associated with COBRA coverage
• How Medicare interacts with COBRA for employees and dependents
• Penalties for noncompliance
Smooth and successful off-boarding of departing employees is as important as well-planned on-boarding of new hires. Log on to your roadmap for a smooth ride into COBRA compliance.
Webinar | Clients Calling “Mayday”? Design a Benefits Technology Strategy to ...benefitexpress
Benefits administration can be a delicate, and even difficult balancing act for employers. From managing costs and administrative demands, to maintaining compliance, and integrating with workforce wellness plans, it’s not surprising that three in four employers called “mayday” and turned to benefits administration outsourcing in 2017. With the administrative difficulty level rising, and advisory competition increasing, it is now critical to become the partner of choice to relieve this distress. But how?
Join Scott Evans, chief product officer at benefitexpress, this May Day, as he guides benefits advisers through the top considerations for building, buying or borrowing benefits administration technology solutions to offer clients. If you and your clients have benefits technology questions, Scott has answers.
Webinar takeaways include:
• How to assess your readiness: learn and identify the benefits administration business model that is right for you
• Key criteria for evaluating potential benefits technology partners, plus a valuable checklist
• How to create a benefits technology strategy for your business which is seen as an imperative – not a “value-add” – by your clients
• Tips for staying competitive in a changing market, using your solutions portfolio
Webinar | Training the Technique: Advanced ERISA Compliancebenefitexpress
If your organization offers any form of retirement plan, chances are you have questions about ERISA. This advanced compliance training will go beyond the basics of the requirements of the Employee Retirement Income Security Act of 1974.
Attend our one-hour training to learn:
- Which employers are affected by ERISA regulations
- Which benefits plans are subject to ERISA
- What documentation employers must provide to prove
compliance
- Penalties for noncompliance
ERISA attorney Larry Grudzien will share industry inside knowledge to help participants ensure total compliance with ERISA regulations.
Factors of Self-Funding: Evaluating the Pros and Consbenefitexpress
In a changing healthcare landscape, employers are increasingly considering taking the funding of their healthcare benefits into their own hands. If you're one of them, this webinar is the one-hour guide you must see.
Participants will learn:
- The legal implications associated with self-funding
- Common administrative pitfalls
- Solving employee issues involved in self-funded plans
- A full overview of laws and regulations governing self-funding
Our compliance expert will weigh in during a compact, one-hour guide.
Healthcare check in the latest developments in health and welfare plansbenefitexpress
We work in an exciting industry—which means quick changes are the norm, and adaptability is a necessity.
Keep your compliance plan up-to-date with a download of recent legislative changes.
We'll cover legislation that's passed, what's on the way, and what it means for your organization.
Topics Covered Include:
• IRS Information Letters
• Tax Reform Legislation
• Wellness Regulations - EEOC, AARP
• Comprehensive Guidance on QSEHRAs
• ACA: Elimination of Individual Mandate Penalty
• Employer Tax Credit for Paid Family and Medical Leave
• DOL Annual Adjustments to Employee Benefit Plan Penalties
• “Good Faith” Penalty Relief
• Final Disability Claim Regulations
• Cadillac Tax Updates
• And More!
Presented by Larry Grudzien, Attorney at Law
Healthcare check in the latest developments in health and welfare plans
Temporary Employees and the Employer Mandate
1.
2. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
Temporary Employees and
the Employer Mandate
By
Larry Grudzien
Attorney at Law
3. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• Many employers hire temporary and contract workers from staffing
agencies.
• Some workers are hired on a short-term temporary basis, while others
are hired for longer-term projects or even indefinitely.
• Since the employer mandate provisions of the Affordable Care Act (ACA)
will soon apply, a critical issue for both staffing agencies and client
employers who hire contingent workers is:
• Which party is the common law employer of these workers?
The Issues
4. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• The short answer is that the final regulations suggest:
“Temporary: staffing firms - Generally will be the common law
employer of the workers they place on temporary or short-term
assignment at various client employers.
“Other” staffing firms and PEOs - Typically the client employer will
be the common law employer.
The Issues
5. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• This is a critical issue because a common law employer who is an
applicable large employer (ALE) risks being subject to significant
penalties unless it offers health coverage to substantially all full-time
employees.
• Generally, an ALE is an employer who employed on average at least 50
full-time employees or full-time equivalents during the prior calendar
year, but for 2015 the threshold is 100 rather than only 50.)
• The penalties could skyrocket for an ALE who is audited several years
after the mandate has been in effect if the IRS re-classifies workers as
common law employees, and the ALE had not included them in its prior
calculations of whether it was meeting ACA requirements.
The Issues
6. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• The final regulations provide much clarity, but leave some issues
unresolved.
• The final regulations differentiate between temporary staffing firms and
other staffing firms including Professional Employer Organizations
(PEOs).
Provisions on Staffing Agencies
7. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• Temporary staffing firms
Generally will be the common law employer of the workers they
place on temporary or short-term assignment at various client
employers.
• “Other” staffing firms and PEOs
Typically , the client employer will be the common law employer.
Provisions on Staffing Agencies
8. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• The final regulations do not provide safe harbor relief if an employer
misclassifies a worker as the common law employee of another
employer, and the IRS later determines the worker is a common law
employee of the first employer.
• This means an employer could be liable retroactively for penalties from
prior years.
• If the client employer is the common law employer (such as in the PEO
situation ), the final regulations provide a safe harbor method by which
the staffing agency or PEO can provide health benefits to workers on
behalf of the client employer.
Provisions on Staffing Agencies
9. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• The final regulations require employers to use the Monthly
measurement method (rather than the Look-back measurement
method) for new hires who are ―reasonably expected at date of hire
to be full-time; and list factors the employer (whether it’s the staffing
firm or client employer) can consider to determine whether or not a
new-hire is a full-time employee.
Provisions on Staffing Agencies
10. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• The Final regulations differentiate between temporary and other
staffing firms (including PEOs) when it comes to which employer will
be the common law employer and thus liable to offer coverage or face
potential penalties.
• The regulations suggest that a temporary staffing firm will be the
common law employer of the workers it places on temporary or short-
term assignment at various client employers, but that other staffing
firms and PEOs typically will not be the common law employer of the
workers they place at client employers.
• Instead, the client employer will be the common law employer.
Provisions on Staffing Agencies
11. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• Client employers can accept or reject particular workers that are
assigned to them, but they generally do not determine whether a
particular worker will be terminated from employment with the staffing
agency.
• Only the staffing firm has the right to fire the worker, to discipline or
impose sanctions, or to control the worker’s behavior by requiring
compliance with employment policies and procedures.
Temporary Staff Firms
12. Copyright 2015- Not to be reproduced without express permission of Benefit Express Services, LLC
• The client employer retains the right to discipline and terminate these
long-term workers and also retains day to-day control over how and
where workers perform their jobs.
• The PEO and client employer become joint employers or co-employers
for employment law purposes, but not for tax or benefits purposes (so
not for ACA purposes).
PEOs
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• The IRS believes temporary staffing firms generally meet enough of
the factors under the standard common law employment test, and
PEOs generally do not.
• The basic common law employment test is whether the employer (or
which employer) has the right to control and direct the individual who
performs the services, not only as to the result to be accomplished by
the work but also as to the details and means by which the result is
accomplished.
• Other factors include the right to train, supervise, discipline and
discharge the worker.
Common Law Employment Test
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• The temporary staffing agency meets most of the requirements of a
common law employer because it hires, trains, supervises, has the
right to direct and control the individual (through the policies and
procedures it sets, and through its placement of the workers at
various client employers), and has the right to terminate the
employment relationship.
• The PEO, on the other hand, does not have most of these rights.
• Instead, the client employer recruits particular workers (but sends
them to the PEO to be hired or payrolled), trains them, has day-to-day
control over their behavior, and has authority to terminate the
employment relationship.
Common Law Employment Test
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• It is particularly important that both client employers and staffing
agencies correctly determine which entity will be the common law
employer because, as noted above, the final regulations do not
provide safe harbor relief if the client employer misclassifies a worker
as the common law employee of the staffing firm (or vice-versa), and
the IRS later determines the worker is a common law employee of the
first employer.
• This is a departure from the section 530 relief available under the
Revenue Act of 1978, which protected employers from after-the-fact
liability for employment taxes if the employer had a good faith
reasonable basis for classifying certain workers as independent
contractors.
Common Law Employment Test
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• Under the ACA final regulations, a client employer could become liable
after the fact for penalties if a worker who should have been considered
a full-time employee (and offered coverage) was instead considered an
employee of the staffing agency, was not offered coverage, bought
health insurance in the public exchange or marketplace and received a
subsidy to do so.
• This could also work in reverse if the staffing agency considers the client
employer to be the common law employer, and the staffing agency is
subsequently deemed the common law employer.
Common Law Employment Test
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• The final regulations provide a new safe harbor rule:
A staffing agency or PEO that is not the common law employer can
offer health coverage to a worker on behalf of the client employer
who is the common law employer.
If the staffing firm offers an employee coverage in the staffing firm’s
health plan, on behalf of the client employer, the coverage is treated
as coverage offered by the client employer (for pay-or-play
purposes) but only if the client employer pays a higher fee to the
staffing agency or PEO for an employee enrolled in health coverage
than for the same employee if the employee did not enroll.
Safe Harbor - PEOs
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• The employer can also consider additional factors, and no one factor is
determinative.
Whether the new employee is replacing an employee who was a full-
time or a variable hour employee.
Whether the hours worked by employees in the same or similar
positions have actually varied above and below an average of 30
hours per week in recent measurement periods.
Whether the position was advertised, or otherwise communicated to
the new employee or otherwise documented (for example, through
contract or a job description) as requiring on average more or less
than 30 hours per week, or variable hours.
Is a New Hire a Variable Hour or
Full-Time Employee?
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• The final regulations specify that one factor the employer may not take
into account is whether it is likely the employee will terminate
employment before the end of the initial measurement period (for
example, because most workers in this position only remain for a short
time).
Is a New Hire a Variable Hour or
Full-Time Employee?
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• The final regulations list the following additional factors a temporary
staffing firm can use to determine whether a new hire is a full-time
employee or a variable hour employee.
• The agency also can consider other factors, and no one factor is
determinative.
• A staffing agency would apply this analysis if the agency is the common
law employer and hires employees for placement at a client employer
who is not the common law employer.
• It seems under the final regulations that temporary staffing agencies
can make the new-hire determination based on the employment
position for which a new employee is hired, rather than on an
employee-by-employee basis.
Is a New Hire a Variable Hour or
Full-Time Employee?
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• A staffing agency can consider whether employees in the same position
of employment with the staffing agency:
Have the right to reject temporary placements the temporary agency
offers
Typically have periods during which no offer of temporary
employment is made
Typically are offered temporary jobs for differing periods of time, and
Typically are offered temporary jobs that do not last beyond 13
weeks.
• Under the break in service rules, if an employee has no hours of service
for at least 13 weeks and then returns to work, the employer can treat
the employee as a new employee rather than a continuing employee,
and can disregard hours worked prior to the break in service.
Is a New Hire a Variable Hour or
Full-Time Employee?
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• The final regulations do not adopt any special rules for short-term
employees or high turnover positions
• It has to be determined whether the new employee is reasonably
expected at date of hire to work on average at least 30 hours per
week (whether for this client employer or for several different ones).
Short-term Employees & High-
turnover Positions
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• The final regulations include a special rule for home care workers.
• Often a home care worker is hired through a staffing agency (either for a
short-term or an indefinite period of time) and paid by the home care
staffing agency, but under the common law test the workers would be
classified as the employee of the service recipient.
• This is because the service recipient sometimes will select the individual
who will provide the care, and usually will set the hours of work and the
tasks to be performed.
• The special rule allows a home care worker to be considered the
employee of the service recipient, rather than the agency.
• Since the service recipient probably employs only one (possibly two)
home care workers, the recipient would not be a large employer and the
home care worker would not be entitled to health insurance.
Home Care Workers Hired through
Staffing Agencies
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• Evaluate the staffing company’s credentials.
Before signing up with a temporary agency or leasing firm,
investigate to make sure it is reputable, financially stable, and
that the staffing or leasing plans don’t violate IRS or other federal
employment guidelines.
If the agency fails to pay all payroll expenses, workers’
compensation and benefits for a temporary employee, your
organization could become liable for these benefits as the joint
employer.
Steps to Consider
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• Relinquish control.
Wherever possible, defer control and responsibility of temporary
employees to the staffing agency.
Allow the agency to maintain control of employment actions such
as recruiting, training, job assignments, firing, complaints, raises
and payroll issues.
Steps to Consider
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• Differentiate workers.
Set up clear differences between temporary and permanent staff.
This means that temporary workers should ordinarily be excluded
from using company facilities like gyms and stores.
Even badges or other employee identification should be distinct
from those of permanent staff.
Steps to Consider
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• Compare plans.
Employers should know and understand exactly what benefits the
temporary agency offers.
Comparing the agency’s benefits to those offered by the client
company helps employers assess risk in case an employee is
misclassified.
While federal law does not prohibit joint employers from excluding
contingent staff from employee benefit plans, there are exceptions.
If an employee is otherwise eligible, an employer can’t impose
minimum age or length-of-service requirements to deny participation.
Steps to Consider
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• Evaluate after 1,000 hours.
Temporary employees might become eligible for participation in your
defined benefit retirement plan under the 1,000 hour rule.
Title 1 of ERISA requires defined benefit pension plans to credit part-
time workers who work 1,000 hours or more per year with a portion
of the benefit in proportion to what they would have earned if they
were employed full-time.
However, your company might not have to cover the worker if the
plan contains a proper exclusion provision or if the worker does not
otherwise fit the definition of a common law employee (such as one
hired for a specific project or work of a type not done by direct
employees).
Steps to Consider
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• Ensure temps have leave benefits.
Leased and temporary employees are eligible for Family and Medical
Leave Act (FMLA) protection as long as they meet the other
requirements for coverage.
Under FMLA, joint employers must both count the temporary/leased
employee in staffing levels to determine employee coverage and
employer liability.
As primary employer, the temporary agency/leasing firm is
responsible for giving required notice to the employees, providing
FMLA leave and maintaining health benefits.
Steps to Consider
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Larry Grudzien
Attorney at Law
708.717.9638
larry@larrygrudzien.com
www.larrygrudzien.com
Contact Larry