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Affordable Care Act Tax Provisions for Large Employers

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Some of the provisions of the Affordable Care Act, or health care law, apply only to large employers, generally those with 50 or more full-time equivalent employees. For example, in 2015 large employers will have annual reporting responsibilities concerning whether and what health insurance they offered to their full-time employees.

Applicable large employers can find complete list of resources and the latest news at the Applicable Large Employer Information Center.

 

Coverage

 

Reporting


  • You must withhold and report an additional 0.9 percent on employee wages or compensation that exceed $200,000. Learn more.
  • You may be required to report the value of the health insurance coverage you provided to each employee on his or her Form W-2.
  • Effective for calendar year 2015, you must file an annual return in 2016 reporting whether and what health insurance you offered your employees. This rule was optional for 2014.
  • Effective for calendar year 2015, if you provide self-insured health coverage to your employees, you must file an annual return in 2016 reporting certain information for each employee you cover.This rule was optional for 2014.

 

 

Payment & Provisions

           

 

Page Last Reviewed or Updated: 05-Aug-2016