Temporary Workers: Employment and Employee Benefits Issues

Size: px
Start display at page:

Download "Temporary Workers: Employment and Employee Benefits Issues"

Transcription

1 You have questions. We have answers. Temporary Workers: Employment and Employee Benefits Issues Lou Rabaut April Goff Norbert Kugele George Whitfield 2013 Warner Norcross & Judd LLP. All rights reserved. WNJ.com You have questions. We have answers. EMPLOYMENT RELATED ISSUES 2013 Warner Norcross & Judd LLP. All rights reserved. WNJ.com 2013 Warner Norcross & Judd LLP. All rights reserved. 1

2 Distinguishing PEO and Temporary Staffing Agencies PEOs Regulated and defined under MCLA PEOs are not temporary staffing agencies PEOs establish joint employment NOT what we are discussing today Temporary Staffing Agency Defined under MCLA (1)(l) 2013 Warner Norcross & Judd LLP. All rights reserved. Page 3 Why Do Companies Utilize Temporary Workers? Deal with fluctuations in demand Seasonal Market upswing/downswings Cheaper Wages; No Benefits Administrative Ease Attraction of Key Skills Try Before You Buy 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 2

3 Immigration Issues I-9; Who Completes? Potential Liability Knew or should have known that worker was unauthorized. Willful blindness is not an excuse. Staffing Agency Contract Only authorized workers provision. Indemnification provision for loss or damages 2013 Warner Norcross & Judd LLP. All rights reserved. Page 5 Workers Compensation Joint Employees Both Temporary Staffing Agency and Recipient Employer receive exclusive remedy protection under Michigan s Workers Disability Compensation Act Both entities shielded from large damage awards, including pain and suffering Employee s recovery limited to economic damages Exception Intentional Torts Injured worker carries burden of proof Must be deliberate act Intent or Substantial Certainty 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 3

4 Unemployment Compensation Temporary Employees placed through a Temporary Staffing Agency are deemed employees of the temporary employment agency. Agency responsible for paying unemployment compensation taxes. Varies by state, but many take this approach 2013 Warner Norcross & Judd LLP. All rights reserved. Page 7 Civil Rights Issues EEOC Position: Both Temporary Staffing Agency and Recipient Employer may be jointly liable for civil rights claims 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 4

5 Occupational Safety and Hazard Administration OSHA recently launched initiative to protect temporary workers from workplace hazards Inspectors are to review records and interview temporary workers regarding training Training must be understandable Language requirements 2013 Warner Norcross & Judd LLP. All rights reserved. Page 9 FMLA If a Temporary Employee on assignment takes FMLA leave, does the Recipient Employer have to take the worker back once he or she returns from leave? Yes, if the temporary employee meets the FMLA eligibility criteria, and if the Temporary Staffing Agency and the Recipient Employer both employ at least 50 employees. Joint obligation; both entities have FMLA responsibilities Both must count temporary employees in determining whether subject to FMLA 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 5

6 FMLA (Continued) Temporary Staffing Agency is Primary Employer Responsible for providing all notices; Provide FMLA; Maintain employee s health benefits; Job restoration Recipient Employer is Secondary Employer Must accept temporary employee returning from FMLA leave in place of the replacement if continuing to use a temporary staffing employee May not interfere with temporary employee s attempt to exercise FMLA rights or discharge or discriminate against employees for opposing practices prohibited by the FMLA even if the FMLA does not otherwise apply to it 2013 Warner Norcross & Judd LLP. All rights reserved. Page 11 ADA -Disability Related Inquiries and Medical Examinations Offer = an assignment with a specific Recipient Employer After Offer, Temporary Staffing Agency or Recipient Employer can ask disability-related questions All applicants for same job Caution when withdrawing offer Prove: (1) cannot perform essential functions of job with reasonable accommodation; or (2) pose a direct threat During Assignment: ask questions or require exam only where reasonable belief that worker unable to do job or direct threat 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 6

7 ADA Reasonable Accommodation and Undue Hardship Temporary Staffing Agency has to provide accommodations for application process Joint Employers Both entities responsible for accommodations on the job Who is responsible? Who will pay? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 13 ADA Qualification Standards, Employment Tests and Other Selection Criteria Temporary Staffing Agency job standards must be jobrelated and consistent with business necessity If not, Staffing Agency is liable for violation unless Recipient Employer requested Agency to use its standard or applied standard itself Is reasonable accommodation available? Test results may not be used to screen out individuals from employment on basis of disability, unless job-related and consistent with business necessity Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 7

8 Important to Vet the Temporary Staffing Agency Cheapest is not always best. Wages and Benefits? Basic employment policies? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 15 Well Drafted Agreement Critical Hiring, discrimination and harassment compliance provisions? Conversion or Placement Fee? Commitment to a Certain Number of Temporary Employees? Is arrangement exclusive? Terms and conditions of termination? Is Temporary Staffing Agency taking on training? Who is responsible for failures? Agency fee or mark-up? Agreed-upon performance standards? 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 8

9 You have questions. We have answers. PATIENT PROTECTION AND AFFORDABLE CARE ACT ISSUES 2013 Warner Norcross & Judd LLP. All rights reserved. WNJ.com PPACA Temporary Employees from Staffing Agencies Who is the common law employer? Who has right to direct and control the individual? Result to be accomplished and details and means by which result is accomplished Day to day management and direction? 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 9

10 Who is the Common Law Employer? There is regulatory ambiguity in how this will be determined. Significant lobbying going on. Anti-abuse regulations being drafted Warner Norcross & Judd LLP. All rights reserved. Page 19 PPACA Employer Responsibility Requirements Large employers (50+ FTEs) are potentially subject to penalties if they fail to offer group health plan coverage at affordable rates and with minimum value beginning January 1, Takes into account all common law employees, controlled groups and affiliated service groups. Full-time employees (at least 30 hours per week or 130 hours per month) must be offered affordable coverage. Every hour for which an employee is paid or entitled to pay must be counted. Coverage for dependents must be available. Children must be covered, but not spouses Affordability requirement does not apply to dependent coverage 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 10

11 PPACA Employer Responsibility Requirements Variable hour employees may be tracked using optional look-back determination periods. Full-time employees (regardless of employee classification such as interns, part-time, temporary workers, seasonal workers, etc.) must be offered coverage New employees must be offered within 90 days from initial date of hire Warner Norcross & Judd LLP. All rights reserved. Page 21 Potential PPACA Penalties If 95% of full-time population does not receive coverage: ($2,000 annually per full-time employee x (number of full-time employees first 30 employees). Even if some or nearly all employees are receiving coverage. At least one employee must receive a premium tax credit or tax subsidy to trigger the penalty Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 11

12 Potential PPACA Penalties If coverage is offered but is not affordable or does not provide minimum value: ($3,000 annual per fulltime employee) x (number of employees who go to exchange and receive a tax credit or premium subsidy). One but not both penalties can be imposed. Capped at amount of first penalty. Taxes are non-deductible excise taxes Warner Norcross & Judd LLP. All rights reserved. Page 23 PPACA: Affordable Coverage Two prongs: Affordability: Cannot exceed 9.5% of employee s household income. W-2 test; Stated rate of pay; or Federal Poverty Line. $88.42 monthly contribution is affordable. Minimum Value: Employer must cover no less than 60% of the actuarial value of total allowed benefit costs. Only one plan option must meet both of these requirements Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 12

13 Reducing the Risk If the Temporary Staffing Agency provides healthcare, will this be sufficient to avoid penalties? Is coverage good enough, affordable and provided within appropriate timeframes? What impact will lobbying of these groups have on existing and planned regulations? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 25 Lower Risk Does Not Equal No Risk Crunch the Numbers More than 5% of your population? Roll the Dice Business decision 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 13

14 Welfare Plan Unknowns What overall impact will PPACA have in increased cost for temporary employees? What will be the impact on operations? Lowering temporary employees below 30 hours per week is a solution, but is it a workable solution? What entity will report the employees to the IRS? What will be the impact, if any, to other welfare benefit plans? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 27 You have questions. We have answers. WELFARE PLAN NONDISCRIMINATION TESTING ISSUES 2013 Warner Norcross & Judd LLP. All rights reserved. WNJ.com 2013 Warner Norcross & Judd LLP. All rights reserved. 14

15 Nondiscrimination Tests Multiple nondiscrimination requirements: Group term life insurance (section 79) Health plans (section 105) Cafeteria plans (section 125) Dependent care assistance plans (section 129) 2013 Warner Norcross & Judd LLP. All rights reserved. Page 29 Eligibility Testing Problems Tests look at whether the plan benefits enough non-highly compensated employees. If temporary workers are common law employees, must count. May cause plan to fail the eligibility tests 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 15

16 Benefits Testing Problems Tests look at whether the same benefits are available to everyone If temps are common law employees: Is anybody providing benefits? Are the benefits at least as good as what highlycompensated employees receive? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 31 If temps are not common law employees? Is the worker a leased employee? A worker who is not a common law employee of the recipient organization if he or she works: Pursuant to agreement between recipient organization and leasing organization On substantially full-time basis for at least one year Under recipient organization s primary direction or control Can create the same problems as common law employees Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 16

17 Implications Excluded from plan? Will you still pass non-discrimination tests? Employer responsibility (ACA) implications? Different benefit program (maybe through temp agency)? Would separate plans pass nondiscrimination tests? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 33 You have questions. We have answers. RETIREMENT PLAN ISSUES 2013 Warner Norcross & Judd LLP. All rights reserved. WNJ.com 2013 Warner Norcross & Judd LLP. All rights reserved. 17

18 Who s an Employee? Common law employees Deemed employees: Self-employed persons Leased employees as defined 2013 Warner Norcross & Judd LLP. All rights reserved. Page 35 Why do we care? Assume service recipient has retirement plan Exclusive benefit rule: Only employees may participate Leased employees not required to participate but must count as employees for other purposes If could exclude leased employees for all purposes, could have retirement plans only for owners, management and high paid employees 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 18

19 Threshold Question Common law employee of service recipient? Employee of leasing organization? Both? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 37 ERISA Definition Employee means any individual employed by an employer No help! Useless 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 19

20 Common Law Applies Common law definition of employee controls for ERISA purposes Nationwide Mutual Insurance Co. v. Darden (503 US 518, Sup. Ct. 1992) 2013 Warner Norcross & Judd LLP. All rights reserved. Page Factor Test (Rev. Rul ) Has to follow instructions Training = control Integrated into business No delegation Supervisor hires/sets pay Continuing relationship Employer sets hours Full-time services Employer s premises Employer sets sequence Reports required Paid by hour, week, month Payment of expenses Furnishing tools/materials Lack of investment No share profit or loss Single recipient entity Service available to others Right to discharge Right to end services 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 20

21 Control Determines Employer controls and directs employee What, when and how Independent contractor is told what but not when or how Leased Employee? Somewhere in between? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 41 Based on Entire Relationship Single factor not decisive Number of factors pro or con not decisive Impact of each factor must be weighed Reality trumps terms of written agreement 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 21

22 PEO Compromise IRS solution Relates only to PEO plan Must be multiple employer plan (MEP) Doesn t address plan of service recipient 2013 Warner Norcross & Judd LLP. All rights reserved. Page 43 Code Definition of Leased Employee Leased Employee is any person who is not an employee of the service recipient and provides services to the Recipient Employer if Pursuant to agreement between Recipient Employer and leasing organization, On substantially full-time basis for at least one year, and Under primary direction or control of the service recipient 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 22

23 Code Definition of Leased Employee Substantially full-time basis means lesser of: 1,500 hours per year, or 75% of customary hours for position A person who meets the definition becomes the service recipient s employee for retirement plan purposes 2013 Warner Norcross & Judd LLP. All rights reserved. Page 45 Must Exclude Leased Employees become participants in plan unless excluded from participation by the plan; so first rule is to exclude from participation in all retirement plans 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 23

24 What s the Problem? If Leased Employees are excluded from participation in all retirement plans, what s the problem? Here s the rub: Even though excluded from participation, Internal Revenue Code requires Leased Employees must be treated as employees for certain other purposes 2013 Warner Norcross & Judd LLP. All rights reserved. Page 47 Can t Exclude OK to exclude from participation but can t exclude them for the following tests: Minimum participation Minimum coverage General non-discrimination Minimum vesting Maximum contributions and benefits, and Other requirements 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 24

25 Microsoft Lesson Excluded only Leased Employees and independent contractors Retirement plans generally now also exclude misclassified persons or other variations such as persons classified as Leased Employees or independent contractors 2013 Warner Norcross & Judd LLP. All rights reserved. Page 49 May Allow Participation Plan may permit Leased Employees to participate Do this only after careful consideration of all of the implications Discretion: Plan may define Leased Employees by deleting or reducing requirement of one year of full-time service 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 25

26 Common Failure: Service Crediting If a temporary employee becomes a Leased Employee, all prior service as a temporary employee must be credited for eligibility and vesting purposes If a temporary employee becomes a regular employee, all prior service as a temporary employee must be credited for eligibility and vesting purposes 2013 Warner Norcross & Judd LLP. All rights reserved. Page 51 Must Have Information You must have service and compensation information about all temporary and leased employees Make sure your contract with leasing organization obligates the leasing organization to provide the recipient organization this information on a complete, accurate and timely basis 2013 Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 26

27 QUESTIONS? 2013 Warner Norcross & Judd LLP. All rights reserved. Page 53 Contact Information Louis C. Rabaut Norbert F. Kugele (616) (616) April A. Goff George L. Whitfield (616) (616) Warner Norcross & Judd LLP. All rights reserved. Page Warner Norcross & Judd LLP. All rights reserved. 27

EMPLOYMENT LAW IN THE STAFFING WORLD

EMPLOYMENT LAW IN THE STAFFING WORLD EMPLOYMENT LAW IN THE STAFFING WORLD PART 1 David M. Cessante Stephanie K. Rawitt (313) 965-8574 (215) 640-8515 dcessante@ srawitt@clarkill.com WEBINAR SERIES OVERVIEW Four-part series for staffing companies

More information

Temporary Workforce: Hidden Liability & Steps Your Company Can Take To Limit It

Temporary Workforce: Hidden Liability & Steps Your Company Can Take To Limit It Temporary Workforce: Hidden Liability & Steps Your Company Can Take To Limit It 24th Annual Labor and Employment Law Seminar May 3, 2012 Kerryann M. Haase Brian P. Paul kmhaase@michaelbest.com bppaul@michaelbest.com

More information

Contingent Workers: Is the Staffing Agency or the Client

Contingent Workers: Is the Staffing Agency or the Client Contingent Workers: Is the Staffing Agency or the Client Employer Liable under the Employer Mandate? The Issues by Lisa Klinger, JD Many employers hire temporary and contract workers (often called contingent

More information

10 Facts About the Affordable Care Act and Worker Classification

10 Facts About the Affordable Care Act and Worker Classification Latham & Watkins Tax Controversy Practice Number 1611 November 18, 2013 10 Facts About the Affordable Care Act and Worker Classification Businesses subject to the Affordable Care Act s shared responsibility

More information

ACA: Temporary and Variable Hour Employees Presented by: Larry Grudzien

ACA: Temporary and Variable Hour Employees Presented by: Larry Grudzien ACA: Temporary and Variable Hour Employees Presented by: Larry Grudzien We re proud to offer a full-circle solution to your HR needs. BASIC offers collaboration, flexibility, stability, security, quality

More information

Overview of Reporting Requirements. ACA Reporting. Overview. Overview of Reporting Requirements. ACA Reporting Examples

Overview of Reporting Requirements. ACA Reporting. Overview. Overview of Reporting Requirements. ACA Reporting Examples ACA Reporting August 18, 2015 Norbert F. Kugele April A. Goff 2015 Warner Norcross & Judd LLP. All rights reserved. WNJ.com Overview Overview of Reporting Requirements Why have reporting Status of forms

More information

Affordable Care Act: Answers to Frequently Asked Questions

Affordable Care Act: Answers to Frequently Asked Questions Affordable Care Act: Answers to Frequently Asked Questions The Affordable Care Act imposes major new legal obligations on employers, including new excise taxes, which will increase the cost of supplying

More information

This brochure provides general guidance on the legal rights of individuals with alcohol and drug problems. It is not intended to serve as legal

This brochure provides general guidance on the legal rights of individuals with alcohol and drug problems. It is not intended to serve as legal This brochure provides general guidance on the legal rights of individuals with alcohol and drug problems. It is not intended to serve as legal advice for any particular case involving or potentially involving

More information

Pay or Play Penalty Special Rules for Temporary Staffing Firms

Pay or Play Penalty Special Rules for Temporary Staffing Firms Brought to you by Cottingham & Butler Pay or Play Penalty Special Rules for Temporary Staffing Firms The Affordable Care Act (ACA) imposes a penalty on large employers that do not offer minimum essential

More information

School District Obligations Under the New Federal Health Care Law: Is Your District Going to Play or Pay the Penalty?

School District Obligations Under the New Federal Health Care Law: Is Your District Going to Play or Pay the Penalty? TM MISSOURI SCHOOL BOARDS ASSOCIATION HELPING SCHOOL BOARDS SUCCEED School District Obligations Under the New Federal Health Care Law: Is Your District Going to Play or Pay the Penalty? Click to jump to

More information

Health Reform Employer Impact Analysis. Sample Employer. Prepared for. Date

Health Reform Employer Impact Analysis. Sample Employer. Prepared for. Date Health Reform Employer Impact Analysis Prepared for Sample Employer Date 2 Health Reform Employer Impact Analysis Overview Beginning in 2014, an applicable large employer becomes subject to what are referred

More information

QUESTIONS AND ANSWERS: THE AMERICANS WITH DISABILITIES ACT AND HIRING POLICE OFFICERS

QUESTIONS AND ANSWERS: THE AMERICANS WITH DISABILITIES ACT AND HIRING POLICE OFFICERS U.S. Department of Justice Civil Rights Division Disability Rights Section QUESTIONS AND ANSWERS: THE AMERICANS WITH DISABILITIES ACT AND HIRING POLICE OFFICERS The Americans with Disabilities Act, or

More information

THE NUTS AND BOLTS OF OBAMACARE: WHAT EVERY PRIVATE EMPLOYER NEEDS TO KNOW

THE NUTS AND BOLTS OF OBAMACARE: WHAT EVERY PRIVATE EMPLOYER NEEDS TO KNOW February 25 th, 2014 THE NUTS AND BOLTS OF OBAMACARE: WHAT EVERY PRIVATE EMPLOYER NEEDS TO KNOW Presented by: Kathy D. Aslinger, Ben D. Cunningham and Ashley N. Trotto Kennerly, Montgomery & Finley, P.C.

More information

THE GEORGIA NON-PROFIT AND LAWS PREVENTING DISCRIMINATION IN EMPLOYMENT

THE GEORGIA NON-PROFIT AND LAWS PREVENTING DISCRIMINATION IN EMPLOYMENT THE GEORGIA NON-PROFIT AND LAWS PREVENTING DISCRIMINATION IN EMPLOYMENT By: Benjamin D. Briggs Anna C. Curry TROUTMAN SANDERS LLP 600 Peachtree Street NE Bank of America Plaza, Suite 5200 Atlanta, Georgia

More information

What s Ahead for 2015: Preparing Your Group Health Plan for the Employer Mandate

What s Ahead for 2015: Preparing Your Group Health Plan for the Employer Mandate What s Ahead for 2015: Preparing Your Group Health Plan for the Employer Mandate May 14, 2014 1 Speakers Moderator: Lisa A. Tavares, Partner Speakers: Thora A. Johnson, Partner Harry I. Atlas, Partner

More information

School District Obligations Under the New Federal Health Care Law:

School District Obligations Under the New Federal Health Care Law: A special thanks to the following who provided technical assistance in drafting this guidance: Leza Conliffe National School Boards Association Ken Mason Spencer Fane Britt & Browne LLP Don Tatman Tatman

More information

Patient Protection and Affordable Care Act Compliance Checklist for Employers

Patient Protection and Affordable Care Act Compliance Checklist for Employers October, 2014 Patient Protection and Affordable Care Act Compliance Checklist for Employers Under the Employer Mandate in the Affordable Care Act, effective January 1, 2015, employers with 50 or more full-time

More information

COMPLY &CONQUER. Employer Mandate Penalties: Ducking the Sledgehammer and Tack Hammer

COMPLY &CONQUER. Employer Mandate Penalties: Ducking the Sledgehammer and Tack Hammer INSIGHT TO ACTION COMPLY &CONQUER Employer Mandate Penalties: Ducking the Sledgehammer and Tack Hammer Ed Doherty, Esq., Cammack Health Darcie Falsioni, Esq., Nixon Peabody Presented by The Sledgehammer

More information

What s News in Tax Analysis That Matters from Washington National Tax

What s News in Tax Analysis That Matters from Washington National Tax What s News in Tax Analysis That Matters from Washington National Tax The Impact of the Affordable Care Act on International Assignees and Their Health Care Plans Employers and individuals in the United

More information

Massachusetts Universal Health Care Law

Massachusetts Universal Health Care Law Massachusetts Universal Health Care Law This guide answers some questions that employers may have when implementing the new Massachusetts Universal Health Care Law. The law requires most employers with

More information

FAQs. Work Hours Limitation for Wage Employees

FAQs. Work Hours Limitation for Wage Employees FAQs Work Hours Limitation for Wage Employees This document presents a collective list of questions from stakeholders, some of which have may have provisional responses based on our current understanding

More information

Independent Contractor or Employee? Avoiding Worker Misclassification Confusion

Independent Contractor or Employee? Avoiding Worker Misclassification Confusion Independent Contractor or Employee? Avoiding Worker Misclassification Confusion Wednesday, October 7, 2015 11:30 a.m. 12:15 p.m. CDT Bruce Ely, John Hargrove, Summer Austin Davis babc.com ALABAMA I DISTRICT

More information

Compliance for Wellness Programs

Compliance for Wellness Programs In April 2015, the U.S. Equal Employment Opportunity Commission ( EEOC ) published proposed regulations that describe how Title I of the Americans with Disabilities Act ( ADA ) applies to employee wellness

More information

Key Considerations in Avoiding and Calculating Penalties Pursuant to the Employer Shared Responsibility Mandate

Key Considerations in Avoiding and Calculating Penalties Pursuant to the Employer Shared Responsibility Mandate and Calculating Penalties Pursuant to the Employer Shared Compliance Practice of Arthur J. Gallagher & Co. As a preliminary step, employers must determine if their organization is subject to the mandate.

More information

IRS Releases Proposed Regulations on the Affordable Care Act s Play or Pay Mandate

IRS Releases Proposed Regulations on the Affordable Care Act s Play or Pay Mandate IRS Releases Proposed Regulations on the Affordable Care Act s Play or Pay Mandate 1710/14380-001 Current/20681029v1 NETWORK smart partners Table of Contents A special report on IRS Proposed Regulations

More information

The Affordable Care Act (ACA) will require

The Affordable Care Act (ACA) will require Employee Benefits Report Hollis Companies Employee Benefits Specialists 2800 Veterans Memorial Boulevard Suite 365 Metairie, Louisiana 70002 504-828-6400 www.hollisco.com Affordable Care Act/Benefit Administration

More information

Health Care Reform Employer Shared Responsibility Provisions

Health Care Reform Employer Shared Responsibility Provisions Health Care Reform Employer Shared Responsibility Provisions Safe Harbor Qualification This document provides an overview of the employer shared responsibility (ESR) provisions of the Affordable Care Act

More information

FAQ. Affordable Care Act s Employer Mandate: Deciding Whether Your Organization Should Pay or Play FAQ

FAQ. Affordable Care Act s Employer Mandate: Deciding Whether Your Organization Should Pay or Play FAQ FAQ Affordable Care Act s Employer Mandate: Deciding Whether Your Organization Should Pay or Play Editor s Note: On April 17, 2013, WorldatWork hosted the second webinar of a three-part town-hall series

More information

Misclassified? The Fight Against Independent Contractors

Misclassified? The Fight Against Independent Contractors Misclassified? The Fight Against Independent Contractors Christine E. Reinhard August 15, 2014 All Rights Reserved Schmoyer Reinhard LLP If It Looks Like a Duck 1 Questions of the Day Why are independent

More information

Health Care Reform Key Points

Health Care Reform Key Points Health Care Reform Key Points Contact Us 855.220.8634 HealthCareReform@eidebailly.com Individual Implications Individual mandate to have health insurance Penalties applies if NO health insurance 2014 -

More information

Q&A from Assurex Global Webinar. Employer ACA Reporting Requirements. Q: Where will these forms come from? will the IRS provide them?

Q&A from Assurex Global Webinar. Employer ACA Reporting Requirements. Q: Where will these forms come from? will the IRS provide them? Q&A from Assurex Global Webinar Employer ACA Reporting Requirements Questions Q: Where will these forms come from? will the IRS provide them? A: IRS has provided draft Forms 1094 and 1095 along with draft

More information

Seminar Questions. Page 1 of 5

Seminar Questions. Page 1 of 5 Seminar Questions Q: Can a "printout" of these screens or the presentations be provided? A: We will be sending out answers to all questions asked during the webinar but the presentation materials are proprietary

More information

Health Care Reform Where Are We Now? Preparing for 2015

Health Care Reform Where Are We Now? Preparing for 2015 Tuesday, July 1, 2014 2 3 p.m. Central time Health Care Reform Where Are We Now? Preparing for 2015 David Hunt, CHBC Senior Managing Consultant BKD, LLP dhunt@bkd.com Philip Floyd, CFP, CFS Senior Managing

More information

The ADA: Your Reponsibilities as an Employer

The ADA: Your Reponsibilities as an Employer The U.S. Equal Employment Opportunity Commission The ADA: Your Reponsibilities as an Employer ADDENDUM Since The Americans with Disabilities Act: Your Responsibilities as an Employer was published, the

More information

ACA REPORTING WEBINAR QUESTIONS AND ANSWERS

ACA REPORTING WEBINAR QUESTIONS AND ANSWERS ACA REPORTING WEBINAR QUESTIONS AND ANSWERS The following questions on ACA reporting requirements to the IRS were collected at a series of webinars offered by ThinkHR. Introduction The Affordable Care

More information

THE PEO ADVANTAGE. What is a Professional Employer Organization?

THE PEO ADVANTAGE. What is a Professional Employer Organization? What is a Professional Employer Organization? THE PEO ADVANTAGE A Professional Employer Organization (PEO) is a business also known as employee leasing or staff leasing. PEO s provide small and midsized

More information

Potential Penalties for Employers under the Pay or Play Rules

Potential Penalties for Employers under the Pay or Play Rules The Affordable Care Act (ACA) brings many changes to employers and health plans. One such change essentially amounts to a requirement for some employers to offer a certain level health care to their employees

More information

THE FMLA, THE ADA AND WORKERS COMPENSATION LAWS

THE FMLA, THE ADA AND WORKERS COMPENSATION LAWS Primary purpose of. Conditions triggering coverage THE FMLA, THE ADA AND WORKERS COMPENSATION LAWS To balance the competing obligations of the workplace and family. Provides unpaid leave to an employee

More information

Michael P. Royal Fisher & Phillips LLP 500 North Akard Street Suite 3550 Dallas, TX 75201 (214) 220-9100 mroyal@laborlawyers.com

Michael P. Royal Fisher & Phillips LLP 500 North Akard Street Suite 3550 Dallas, TX 75201 (214) 220-9100 mroyal@laborlawyers.com Trade Winds of Change: The Perils and Profits Associated with Contingent Workers Michael P. Royal Fisher & Phillips LLP 500 North Akard Street Suite 3550 Dallas, TX 75201 (214) 220-9100 mroyal@laborlawyers.com

More information

New ACA Pay or Play Penalty Regulations and Update on P.A. 152. Mary V. Bauman

New ACA Pay or Play Penalty Regulations and Update on P.A. 152. Mary V. Bauman New ACA Pay or Play Penalty Regulations and Update on P.A. 152 Mary V. Bauman The materials and information have been prepared for informational purposes only. This is not legal advice, nor intended to

More information

Health Care Reform 101 for June 3, 2013

Health Care Reform 101 for June 3, 2013 Commercial & Personal Insurance Employee Benefits Retirement Plan Services Wealth Management Health Care Reform 101 for June 3, 2013 Requirements: Pre-HCR vs. Post-HCR Offering/Maintaining Health Insurance

More information

Employer Shared Responsibility (ESR) Questions and Answers.

Employer Shared Responsibility (ESR) Questions and Answers. Employer Shared Responsibility (ESR) Questions and s. Recent ESR Questions asked by members of the accounting community, answered by senior members of Paychex Compliance Department. Question 1. When using

More information

YOUTH CONSULTATION SERVICE (YCS) WORKERS COMPENSATION POLICY AND PROCEDURES

YOUTH CONSULTATION SERVICE (YCS) WORKERS COMPENSATION POLICY AND PROCEDURES YOUTH CONSULTATION SERVICE (YCS) WORKERS COMPENSATION POLICY AND PROCEDURES - 1 -Revised 02/05 PHILOSOPHY STATEMENT It shall be the philosophy of Youth Consultation Service to value its employees as important

More information

IRS Guidance on Employer Shared Responsibility Penalty

IRS Guidance on Employer Shared Responsibility Penalty Brought to you by Hammitt Benefits Group IRS Guidance on Employer Shared Responsibility Penalty Beginning in 2014, the Affordable Care Act (ACA) imposes pay or play requirements on large employers to help

More information

Preparing for 2016: How the Obamacare Employer Insurance Mandate Can Make Open Shop Companies More Competitive

Preparing for 2016: How the Obamacare Employer Insurance Mandate Can Make Open Shop Companies More Competitive Updated as of August 2015 Preparing for 2016: How the Obamacare Employer Insurance Mandate Can Make Open Shop Companies More Competitive by Jeffrey Bennett, MBA, QPFC and Thomas Santa Barbara, QPFC 2015

More information

(ALMOST) EVERYTHING YOU WANT TO KNOW ABOUT PEOS

(ALMOST) EVERYTHING YOU WANT TO KNOW ABOUT PEOS (ALMOST) EVERYTHING YOU WANT TO KNOW ABOUT PEOS Marcia S. Wagner, Esq. President & Founder 1 Introduction PEO Landscape 2-3 million workers co-employed Approximately 700 PEOs Retirement Plans PEO Sponsored

More information

Understanding the Affordable Care Act Premium Tax Credit

Understanding the Affordable Care Act Premium Tax Credit Understanding the Affordable Care Act Premium Tax Credit Most Americans are Required to Have Health Care Coverage The Affordable Care Act (ACA), or health care law, requires most U.S. citizens and legal

More information

PRESENT LAW AND BACKGROUND RELATING TO WORKER CLASSIFICATION FOR FEDERAL TAX PURPOSES

PRESENT LAW AND BACKGROUND RELATING TO WORKER CLASSIFICATION FOR FEDERAL TAX PURPOSES PRESENT LAW AND BACKGROUND RELATING TO WORKER CLASSIFICATION FOR FEDERAL TAX PURPOSES Scheduled for a Public Hearing before the SUBCOMMITTEE ON SELECT REVENUE MEASURES and the SUBCOMMITTEE ON INCOME SECURITY

More information

Independent Contractor? or employee?

Independent Contractor? or employee? Independent Contractor? or employee? W H AT Y O U N E E D T O K N O W ABOUT HIRING INDEPENDENT CONTRACTORS What is Worker Misclassification? At first glance, it might be hard they to tell the difference

More information

HEALTH CARE REFORM: FREQUENTLY ASKED QUESTIONS (Group, Individual, Seasonal)

HEALTH CARE REFORM: FREQUENTLY ASKED QUESTIONS (Group, Individual, Seasonal) Group Health Insurance Q & A HEALTH CARE REFORM: FREQUENTLY ASKED QUESTIONS (Group, Individual, Seasonal) 1. Will small employers continue to have 12 month rates as they exist today? a. Yes. Employer groups

More information

The Expanding Definition of Employer

The Expanding Definition of Employer The Expanding Definition of Employer Michael Sheehan Anne Pachciarek Tim Brennan May 19, 2015 Contact Information Michael Sheehan Partner DLA Piper Employment Michael.Sheehan@dlapiper.com 312.368.7024

More information

TABLE OF CONTENTS FOR LEGAL OBLIGATIONS AND AGENCIES. Fair Labor Standards Act (FLSA)... L-1

TABLE OF CONTENTS FOR LEGAL OBLIGATIONS AND AGENCIES. Fair Labor Standards Act (FLSA)... L-1 TABLE OF CONTENTS FOR LEGAL OBLIGATIONS AND AGENCIES INTRODUCTION... L-1 LEGAL OBLIGATIONS FOR MOST EMPLOYERS... L-1 Fair Labor Standards Act (FLSA)... L-1 Illinois Minimum Wage and Overtime Act (aka Minimum

More information

Fitness For Duty For Employers:

Fitness For Duty For Employers: Fitness For Duty For Employers: Guidelines on medical inquiries, accommodation and managing injury, illness, attendance and work assignments under FMLA, ADA and workers compensation regulations. 1. Q:

More information

ERISA INDUSTRY COMMITTEE FOCUSON CALL: EMPLOYER SHARED RESPONSIBILITY, LEASED EMPLOYEES, SERVICE CONTRACT EMPLOYEES

ERISA INDUSTRY COMMITTEE FOCUSON CALL: EMPLOYER SHARED RESPONSIBILITY, LEASED EMPLOYEES, SERVICE CONTRACT EMPLOYEES ERISA INDUSTRY COMMITTEE FOCUSON CALL: EMPLOYER SHARED RESPONSIBILITY, LEASED EMPLOYEES, SERVICE CONTRACT EMPLOYEES AND INDEPENDENT CONTACTORS May 15, 2013 Presented by: Alden J. Bianchi Mintz, Levin,

More information

Navigating the Employer Mandate

Navigating the Employer Mandate Navigating the Employer Mandate The Employer Mandate is the Health Care Reform provision that requires all employers with 50 or more full time equivalent employees to offer a certain level of health insurance

More information

GCBT. The Effect of Obamacare on Construction Companies. Strategies for compliance leading to more competitive bidding

GCBT. The Effect of Obamacare on Construction Companies. Strategies for compliance leading to more competitive bidding February 2013 The Effect of Obamacare on Construction Companies Strategies for compliance leading to more competitive bidding by Jeffrey Bennett, MBA, QPFC and Thomas Santa Barbara, QPFC GCBT Government

More information

Leased Employees and Employee Classification

Leased Employees and Employee Classification llllcharles C. Shulman, Esq., LLC Employee Benefits, Employment & Executive Compensation Law www.ebeclaw.com www.employeebenefitslaw.info NJ Office & Mailing Address 632 Norfolk St., Teaneck, NJ 07666

More information

ACA: Understanding the Defining a Path Forward

ACA: Understanding the Defining a Path Forward ACA: Understanding the Defining a Path Forward by Frances Marbury and Rachael Walker Each organization s unique circumstances will determine how it responds to the Affordable Care Act (ACA). Employers

More information

SEMA MEMBERS WANT TO KNOW

SEMA MEMBERS WANT TO KNOW SEMA MEMBERS WANT TO KNOW WHEN DID OBAMACARE TAKE EFFECT? It is being phased-in over 10 years beginning in 2010, with new requirements and benefits being added each year. The most consequential change

More information

TABLE OF CONTENTS FOR LEGAL OBLIGATIONS AND AGENCIES

TABLE OF CONTENTS FOR LEGAL OBLIGATIONS AND AGENCIES TABLE OF CONTENTS FOR LEGAL OBLIGATIONS AND AGENCIES INTRODUCTION... L-1 LEGAL OBLIGATIONS FOR ALL EMPLOYERS... L-1 Fair Labor Standards Act (FLSA)... L-1 Pennsylvania Minimum Wage Act... L-1 Equal Pay

More information

COMMENTARY. The Affordable Care Act: Considerations for Employers with Unionized Workers JONES DAY

COMMENTARY. The Affordable Care Act: Considerations for Employers with Unionized Workers JONES DAY March 2014 JONES DAY COMMENTARY The Affordable Care Act: Considerations for Employers with Unionized Workers The Affordable Care Act ( ACA ) infuses new complexities into collective bargaining negotiations

More information

Affordable Care Act FAQ

Affordable Care Act FAQ Affordable Care Act FAQ Based on regulatory guidance issued as of March 2014 and subject to change. Contents General ACA Questions... 1 ACA Marketplace... 1 ACA Employer Shared Responsibility... 2 ACA

More information

Health-Care Reform Employer Shared Responsibility Provisions

Health-Care Reform Employer Shared Responsibility Provisions Health-Care Reform Employer Shared Responsibility Provisions CPA EDITION... This document provides an overview of the Employer Shared Responsibility provisions of the Affordable Care Act based on guidance

More information

What to do about health care coverage and excise taxes

What to do about health care coverage and excise taxes What to do about health care coverage and excise taxes Eddie Adkins, Technical Tax Practice Leader The Affordable Care Act (ACA) has led to debates about specific provisions and political wrangling, but

More information

Shared Responsibility: What It Means for Your Business

Shared Responsibility: What It Means for Your Business Shared Responsibility: What It Means for Your Business The provisions of the Affordable Care Act (ACA) apply to nearly all companies in the United States. The ways they apply, however, can be different

More information

Health in a Handbasket What Employers Need to Know Now

Health in a Handbasket What Employers Need to Know Now Health in a Handbasket What Employers Need to Know Now Presented by Steven J. Friedman Littler, New York 212-583-2687 Agenda Full Speed Ahead: Again? Pay-or-Play: What is the optimal strategy for you?

More information

Discovery Benefits Non-Discrimination Testing Guide

Discovery Benefits Non-Discrimination Testing Guide Discovery Benefits Non-Discrimination Testing Guide 1 Discovery Benefits Non-Discrimination Testing Guide Table of Contents When to Perform Testing...3 Controlled and Affiliated Service Groups...3 Cafeteria

More information

Temporary Employees And Contractors Potential OSHA And Other Liabilities

Temporary Employees And Contractors Potential OSHA And Other Liabilities Temporary Employees And Contractors Potential OSHA And Other Liabilities American Society of Safety Engineers Louisville, Kentucky March 28, 2008 TODD B. LOGSDON Greenebaum Doll & McDonald PLLC 3500 National

More information

Small Employer Health Care Tax Credit: Questions & Answers (Q&A)

Small Employer Health Care Tax Credit: Questions & Answers (Q&A) Brought to you by Seubert & Associates Small Employer Health Care Tax Credit: Questions & Answers (Q&A) The Patient Protection and Affordable Care Act (ACA) provides a tax credit to certain small employers

More information

Health Care Law Implementation: What Nonprofits Need to Know WELCOME!

Health Care Law Implementation: What Nonprofits Need to Know WELCOME! Health Care Law Implementation: What Nonprofits Need to Know WELCOME! Health Care Law Implementation: What Nonprofits Need to Know (PPACA) Health Care Law Implementation: What Nonprofits Need to Know Heather

More information

How much can I deduct if I am an active participant in a qualified plan?... 2

How much can I deduct if I am an active participant in a qualified plan?... 2 Table of Contents What is an Individual Retirement Account (IRA)?...................................... 1 Who may establish a Traditional IRA?............................................... 1 How much

More information

Health Care Reform: Answers for Employers

Health Care Reform: Answers for Employers For Immediate Release: April 2010 Issue 2010 Volume 5 Contact: Lisa R. Nelson, Esq. (858) 875-3017 lisan@barneyandbarney.com Health Care Reform: Answers for Employers The Patient Protection and Affordable

More information

Health Care Reform: Practical Implications for Employers 2014 and Beyond

Health Care Reform: Practical Implications for Employers 2014 and Beyond Health Care Reform: Practical Implications for Employers 2014 and Beyond Sarah Downie and Pat Anglin Orrick, Herrington & Sutcliffe LLP September 18, 2012 Employer Responses to Health Care Reform The Supreme

More information

Topics. The Obligatory Lawyer Joke. Why use independent contractors rather than employees? Common reasons and consequences for

Topics. The Obligatory Lawyer Joke. Why use independent contractors rather than employees? Common reasons and consequences for EMPLOYEES, INDEPENDENT CONTRACTORS AND THE PATIENT PROTECTION & AFFORDABLE CARE ACT Presented by Randolph T. Barker, Esquire BERRY MOORMAN Professional Corporation www.berrymoorman.com Topics Why use independent

More information

Do you know your ABCs? An Alphabetical Primer on Employment Law

Do you know your ABCs? An Alphabetical Primer on Employment Law A Legal Newsletter for Employers & Human Resource Professionals By: L. Diane Tindall, Mary M. Williams and J. Kellam Warren Attorneys-at-Law Our Business Is Law. WYRICK ROBBINS YATES & PONTON LLP Issue

More information

The Affordable Care Act: What s next for employers?

The Affordable Care Act: What s next for employers? The Affordable Care Act: What s next for employers? Prepared by: Jill Harris, Director, Washington National Tax, McGladrey LLP 507.226.0482, jill.harris@mcgladrey.com Bill O Malley, Director, Washington

More information

Contingent Workers & Independent Contractors: Avoiding Misclassification Pitfalls. Presented by David Long-Daniels Greenberg Traurig, LLP

Contingent Workers & Independent Contractors: Avoiding Misclassification Pitfalls. Presented by David Long-Daniels Greenberg Traurig, LLP Contingent Workers & Independent Contractors: Avoiding Misclassification Pitfalls Presented by David Long-Daniels Greenberg Traurig, LLP Why are we here? Guidelines for making a determination as to whether

More information

MANAGING WORK RELATED INJURIES: The Interaction of Workers Compensation, the ADA and Maximum Leave Policies

MANAGING WORK RELATED INJURIES: The Interaction of Workers Compensation, the ADA and Maximum Leave Policies MANAGING WORK RELATED INJURIES: The Interaction of Workers Compensation, the ADA and Maximum Leave Policies Patrick J. Harvey harveyp@ballardspahr.com Ballard Spahr LLP 215.864.8240 Erin K. Clarke clarkee@ballardspahr.com

More information

KNOW YOUR RIGHTS Training on the Legal Rights and Responsibilities of People with Alcohol and Drug Problems

KNOW YOUR RIGHTS Training on the Legal Rights and Responsibilities of People with Alcohol and Drug Problems I. The Basics KNOW YOUR RIGHTS Training on the Legal Rights and Responsibilities of People with Alcohol and Drug Problems California Laws Regarding Discrimination (December 2006) Q1. Does California have

More information

Heffernan Benefit Advisors Presents Health Care Reform: What Non-Profits Need to Know. The session will begin shortly

Heffernan Benefit Advisors Presents Health Care Reform: What Non-Profits Need to Know. The session will begin shortly Heffernan Benefit Advisors Presents Health Care Reform: What Non-Profits Need to Know The session will begin shortly Sound should come through your speakers when the session begins Verify that the volume

More information

Health Care Reform How it Will Affect Employers and their Group Health Plans. Benecon Comments and Observations

Health Care Reform How it Will Affect Employers and their Group Health Plans. Benecon Comments and Observations Health Care Reform How it Will Affect Employers and their Group Health Plans This Health Care Reform Summary applies to all employers (including government and church plans) that provide health coverage

More information

EMPLOYMENT LAW IN THE STAFFING WORLD

EMPLOYMENT LAW IN THE STAFFING WORLD EMPLOYMENT LAW IN THE STAFFING WORLD PART 2 David M. Cessante Stephanie K. Rawitt (313) 965-8574 (215) 640-8515 dcessante@ srawitt@clarkill.com WEBINAR SERIES OVERVIEW Four-part series for staffing companies

More information

Employer-Shared Responsibility

Employer-Shared Responsibility Affordable Care Act Planning to Deal with the Pay-or-Play Penalties Effective January 1, 2015 Anne Hydorn Hanson Bridgett LLP Telephone: (415) 995-5893 Email: ahydorn@hansonbridgett.com Judy Boyette Hanson

More information

INTRODUCTION. Background

INTRODUCTION. Background The purpose of this publication is to present highly focused information on the healthcare reimbursement aspects of the Affordable Care Act (ACA) based on the information available as of the date of this

More information

The Patient Protection and Affordable Care Act ( ACA ) and Your Facility

The Patient Protection and Affordable Care Act ( ACA ) and Your Facility The Patient Protection and Affordable Care Act ( ACA ) and Your Facility By Christine Garrity: Chief Administrative Officer & General Counsel for The Professional Golfers' Association of America President

More information

INTRODUCTION. Penalties waived until 6/30/15? Description of Payment/Reimbursement Arrangement: Employer with 50 or more FTEs

INTRODUCTION. Penalties waived until 6/30/15? Description of Payment/Reimbursement Arrangement: Employer with 50 or more FTEs The purpose of this publication is to present highly focused information on the healthcare reimbursement aspects of the Affordable Care Act (ACA) based on the information available as of the date of this

More information

IRS Proposed Regulations on "Play or Pay" -- Part II: Counting Hours, and Determining Full-Time Employees

IRS Proposed Regulations on Play or Pay -- Part II: Counting Hours, and Determining Full-Time Employees January 21, 2013 IRS Proposed Regulations on "Play or Pay" -- Part II: Counting Hours, and Determining Full-Time Employees Executive Summary This is Part II of our two-alert package on the IRS's proposed

More information

Standing at the Intersection of Workplace Injuries: When Both Federal and State Government Get Involved

Standing at the Intersection of Workplace Injuries: When Both Federal and State Government Get Involved Standing at the Intersection of Workplace Injuries: When Both Federal and State Government Get Involved Presented by: Mark A. Baugh mbaugh@bakerdonelson.com Workers Comp/FMLA/ADAAA Roadmap Basic Statutory

More information

Heading H I V. and Discrimination YOUR LEGAL RIGHTS HIV AND DISCRIMINATION 1

Heading H I V. and Discrimination YOUR LEGAL RIGHTS HIV AND DISCRIMINATION 1 HIV AND DISCRIMINATION 1 Heading H I V and Discrimination YOUR LEGAL RIGHTS UPDATED FEBRUARY 2013 published by: AIDS Legal Council of Chicago 180 North Michigan Avenue, Suite 2110 Chicago, Illinois 60601

More information

Health Care Reform: Ready or Not, Here it Comes! Presented by:

Health Care Reform: Ready or Not, Here it Comes! Presented by: Broader Perspective. Business Solutions. Health Care Reform: Ready or Not, Here it Comes! Presented by: Ryan Fridborg, MAOD, SPHR Executive Vice President, Employee Benefits rfridborg@boltonco.com Marilyn

More information

Updates to Affordable Care Act: Law, Regulatory Explanation and Analysis, 2014

Updates to Affordable Care Act: Law, Regulatory Explanation and Analysis, 2014 Updates to Affordable Care Act: Law, Regulatory Explanation and Analysis, 2014 Chapter 2. Individuals 205. Individual Health Insurance Mandate In December 2013, the Administration announced that individuals

More information

SUL ROSS STATE UNIVERSITY A Member of the Texas State University System

SUL ROSS STATE UNIVERSITY A Member of the Texas State University System RETURN TO WORK POLICY APM 5.12 (Revised 5/2012) It is the policy of Sul Ross State University to provide a return to work program as the means to return employees to meaningful, productive employment following

More information

5 Steps to Take Now: Preparing for the Affordable Care Act Shared Responsibility Excise Tax

5 Steps to Take Now: Preparing for the Affordable Care Act Shared Responsibility Excise Tax 5 Steps to Take Now: Preparing for the Affordable Care Act Shared Responsibility Excise Tax By Gregory L. Needles, Morgan, Lewis & Bockius LLP gneedles@morganlewis.com 202-739-5448 This article is a companion

More information

HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE. HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio

HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE. HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE HOUSE BILL NO. 1055 PRINTERS NO. 3577 PRIME SPONSOR: Mustio COST / (SAVINGS) FUND FY 2011/12 FY 2012/13 Administration Fund $0 $0 General Fund $0 $0 Workmen

More information

EMPLOYMENT PRACTICES LIABILITY INSURANCE SUPPLEMENTAL APPLICATION

EMPLOYMENT PRACTICES LIABILITY INSURANCE SUPPLEMENTAL APPLICATION EMPLOYMENT PRACTICES LIABILITY INSURANCE SUPPLEMENTAL APPLICATION NOTICES: THE EMPLOYMENT PRACTICES LIABILITY COVERAGE PART/ENDORSEMENT PROVIDES THAT THE LIMIT OF LIABILITY AVAILABLE TO PAY JUDGMENTS OR

More information

New Developments Under the Affordable Care Act

New Developments Under the Affordable Care Act New Developments Under the Affordable Care Act Colleen E. Medill Robert and Joanne Berkshire Family Professor of Law Prelude: How the ACA Works What are the substantive benefit requirements for employer

More information

The National Pay-As-You-Go Workers Compensation Program. Workers Compensation Training

The National Pay-As-You-Go Workers Compensation Program. Workers Compensation Training The National Pay-As-You-Go Workers Compensation Program Workers Compensation Training Introduction Workers compensation is a benefit mandated by laws in all 50 states, the District of Columbia, Puerto

More information

GUIDELINES FOR DETERMINING EMPLOYEE OR INDEPENDENT CONTRACTOR RELATIONSHIPS

GUIDELINES FOR DETERMINING EMPLOYEE OR INDEPENDENT CONTRACTOR RELATIONSHIPS GUIDELINES FOR DETERMINING EMPLOYEE OR INDEPENDENT CONTRACTOR RELATIONSHIPS Under University policy, contracts will generally only be entered into with independent contractors (IC). Independent contractors

More information

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: CHAPTER 1 PRELIMINARY PROVISIONS

The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows: CHAPTER 1 PRELIMINARY PROVISIONS PROFESSIONAL EMPLOYER ORGANIZATION ACT Act of Jul. 5, 2012, P.L. 946, No. 102 An Act Cl. 77 Providing for professional employer organizations. TABLE OF CONTENTS Chapter 1. Section 101. Section 102. Section

More information