Уведомление. Ретроспективное содержание


Это архивный или ретроспективный документ, который может не отражать действующее законодательство, политику или процедуры.

IRS Health Care Tax Tip 2015-81, December 10, 2015                                          

Employer benefits, opportunities and requirements under the health care law are dependent upon the employer’s workforce size. 

The vast majority of employers fall below the workforce size threshold for applicable large employers. Generally, an employer with 50 or more full-time employees or equivalents will be considered an applicable large employer. Applicable large employers can find a complete list of resources and the latest news at the Applicable Large Employer Information Center on IRS.gov/aca.

If you have:

Regardless of size, all employers that provide self-insured health coverage to their employees must file an annual return reporting certain information for each employee they cover.

More information for employers of all sizes is available on IRS.gov/aca.