The ETC HR and Compliance Blog

IRS Extends Furnishing Deadlines for Forms 1095-B/C and Provides Reporting Penalty Relief The IRS recently published IRS Notice 2019-63 providing relief to applicable large employers (ALEs) and small employers with self-insured coverage subject to Form 1094 and 1095 reporting requirements for the 2019 calendar year. At...

IRS Releases Draft 1094/1095 Forms and Instructions for Reporting Health Coverage for 2019 On November 13, 2019, the IRS released draft Forms 1094 and 1095 with their accompanying instructions, which are used by applicable large employers and small employers with self-insured coverage to report certain...

New Jersey Fines Uber Big Time in Latest Employee – Contractor Classification Argument A major battle has flared up in the growing dispute over how to classify workers who provide services in today’s “gig economy” for businesses like Uber and Lyft. The State of New Jersey announced...

Ken’s Korner Good news, everyone, we may be seeing a little stability in the Fair Labor Standards Act world of exemptions! Changes to the regulation (CFR 29 541) about who gets overtime (OT) and who doesn’t were on the verge of going into effect late in 2016...

New CA Law Says Independent Contractors Now To Be Employees Labor leaders cheered and business interests vowed a strong pushback as the California Legislature passed groundbreaking legislation that will change whether a worker is classified as an independent contractor or an employee. Assembly Bill 5 was adopted on...

IRS Enforcing Section 6721 Penalties Against ALEs For Form 1094/1095-C Filing Errors

The IRS recently began enforcing US Code Section 6721 again by issuing Notice 972CG to any Applicable Large Employer (ALE) who incorrectly filed Forms 1094/1095-C for the 2017 tax year.

PCOR fees for 2018 are due July 31st. This applies to employers who sponsor self-insured plans or have integrated health reimbursement arrangements (HRAs) with their fully insured plans. These employers should be ready to submit their Patient Centered Outcome Research (PCOR) fee payments, using IRS...

A number of prominent Texas lawmakers in alliance with members of the business community fell short in their efforts to counter paid sick leave policies which had been adopted by several cities, Austin, San Antonio and Dallas.  The Legislature closed the doors on its 86th regular session on May 27th.

Applicable Large Employers (ALEs) face a potentially confusing situation when bringing someone back onto their work force, commonly referred to as a rehire; and need to pay attention that they are following two different sets of rules: first, the IRS’ rules on Employer Share...