ALE reporting must be filed on IRS Form 1095-C and transmitted on Form 1094-C. An ALE, generally defined as an employer with 50 (100 for 2015) or more full-time employees, is subject to the employer-shared responsibility provisions of the ACA. An ALE must describe the kind of health care coverage—whether health insurance or self-insured health care coverage—that it provides to its employees; provide a list of full-time employees; and detail both the coverage offered to each employee and the months to which the coverage applied. An ALE is also required to give each full-time employee a copy of the Form 1095-C that is filed with the IRS. By February 1, 2015, statements must be furnished to employees on paper by mail or hand-delivery, unless the recipient affirmatively consents to receive the statement in an electronic format. … [Read more...] about Employers Need 2015 Year-End Planning to Meet Employee Reporting and Withholding Requirements
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2012 Employer W-2 Reporting Employers are required to report the value of group health plan benefits on the employee’s annual Form W-2, beginning with the 2012 taxable year (the W-2 due in January 2013). The value of the coverage is calculated similar to the COBRA premium. Certain exceptions apply. No reporting is required for excepted benefits (stand-alone dental and vision); most health flexible spending accounts (FSAs), health reimbursement accounts (HRAs) and health savings accounts (HSAs); and on-site clinics, employee assistance plans or wellness programs where the employer does not charge a COBRA-like rate for access. … [Read more...] about What Employers Need to Know for 2012 and 2013 Under the Patient Protection and Affordable Care Act
Substantiation of Reimbursable Expenses. When enacting Code Section 139, Congress recognized that it might not be practical to ask employees in a disaster situation to account for emergency expenses. As a result, employees do not have to account for their actual expenses in order to receive qualified disaster relief payments and qualify for the exclusion from income for such payments, provided the payments received by the employee are reasonably commensurate with the expenses he or she incurred. Further, employers need not require employees to provide any evidence or documentation to support a reimbursable expense, unless the expense appears to be unreasonable or unnecessary. However, as a best practice, employers should consider obtaining a self-certification from an employee receiving a qualified disaster relief payment that sets forth the expenses covered by the payment (i.e., temporary lodging, meals, home repairs), and requires the employee to certify that the expense is not … [Read more...] about When Disaster Strikes: IRS Guidance Gives Employers Additional Options for Assisting Employees Hit by Hurricanes Harvey and Irma
BACKGROUNDThe EA is silent on its jurisdiction limits and there has been a degree of uncertainty as to whether its jurisdictional limits are the same as those for unfair dismissal. In claims for unfair dismissal, the jurisdictional limits have been the subject of a number of judicial decisions. In the leading case, Lawson v Serco  UKHL 3 ("Lawson"), for employees who do not ordinarily work in the UK, "something more" than simply having an employer based in Great Britain is required. Lawson set out certain categories of employees, outside of those that normally work in the UK, that may qualify for protection, namely (i) expatriate employees, (ii) peripatetic employees who have their base in the UK, and (iii) those employees who have an "equally strong connection" with Great Britain. Two later Supreme Court cases (Duncombe v Secretary of State for Childrens Schools and Families (No 2)  ICR 1312 and Ravat v Halliburton  UKSC 1) expanded upon that latter category holding … [Read more...] about News, Legislation, Case Law Update: August in UK Employment Law
The draft regulations do not deal specifically with the position of group companies. As things currently stand each individual company within a group will be required to report on its gender pay gap if it by itself has at least 250 relevant employees on the relevant date, but there has been some talk that the Government will permit slightly different requirements for different governance structures, e.g. for subsidiaries and parent companies. We will have to wait and see. … [Read more...] about Which Employers Will be Caught by New UK Gender Pay Gap Reporting Obligations?