You probably know that offering employee benefits helps you hire and retain top talent. But did you know that88% of employeesconsider health insurance benefits when choosing a job?
尽管大多数员工都希望获得良好的健康保险福利，但提供的价格可能很昂贵。这average annual employer contributionis $5,477 (single plan) or $13,049 (family plan) per employee.
To avoid hefty premiums, you may decide to forgo employer-sponsored health insurance. But, do employers have to offer health insurance? Find out your employer health insurance requirements below.
Do employers have to offer health insurance?
Under the Affordable Care Act (ACA), the answer to “Are employers required to provide health insurance?” depends on how many全职同等的员工you have.
According to the ACA, full-time employees are employees who work an average of 30 hours per week or 130 hours per month.
兼职的员工还将平均时间计算您拥有多少年全职员工。您的全职员工以及全职同等的员工等于您拥有的全职同等雇员总数。
那么，雇主必须提供健康保险吗？
拥有50名或更多全职员工的企业
拥有50名或更多全职员工的企业, known as applicable large employers (ALEs), are penalized if they don’t provide health insurance to their full-time employees. You must also provide dependent coverage to age 26.
尽管您需要向员工及其家属提供健康保险，但您无需支付全部保费以进行保险。
Penalties
If you don’t offer qualifying and affordable health insurance to your full-time employees, you may be subject to IRS penalties.
根据ACA的雇主共同责任规定，美国国税局会罚款ALES，如果其一名或多个全职雇员因通过The Manders Coversage获得个人保险而获得保费税收抵免Health Insurance Marketplace.
For 2018, penalized ALEs owe $2,320 for each full-time employee employed during the year, minus up to 30 employees.
如果您在几个月内提供健康保险，而不是其他人，则您的责任是年度罚款的一部分。
美国国税局（IRS）如果为不到95％的全职员工提供健康保险，他们还会对他们进行惩罚。
这IRS will notify you if you need to make an employer shared responsibility payment. And, the IRS will tell you how much you owe.
For more information on penalties, view theIRS’s website.
Reporting requirements
您必须向国税局报告健康保险Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns, and表格1095-C，雇主提供的健康保险优惠和承保范围。
Also, you need to send a copy of Form 1095-C to each employee by January 31.
Businesses with fewer than 50 full-time equivalent employees
Businesses with fewer than 50 full-time equivalent employees are not penalized if they don’t offer health insurance.
If you don’t offer health insurance, you should provide information about the Health Insurance Marketplace to your employees.
SHOP insurance for small businesses
Although you are not required to offer health insurance, you may be eligible to enroll in the Small Business Health Options Program (SHOP). SHOP is an affordable health insurance option for qualifying small businesses.
You are eligible for the Small Business Health Options Program if you meet all four of the following requirements:
- Have 50 or fewer full-time equivalent employees
- 向所有全职员工提供覆盖范围（每周平均工作30小时或以上的员工）
- Enroll at least 70% of employees you offer insurance to
- Have an office or employee work site in the state whose SHOP you want to use
Qualifying small businesses that enroll in a SHOP plan may also be eligible for the Small Business Health Care Tax Credit, which is worth up to 50% of your premium costs.
To qualify for this小型雇主健康保险税收抵免, you must have fewer than 25 full-time equivalent employees, have an average employee salary of $50,000 per year or less, pay at least 50% of your full-time employees’ premium costs, and offer SHOP coverage to all of your full-time employees.
For more information on the Small Business Health Options Program, check outHealthCare.gov.
如果员工为寡糖r health insurance plans, remember to deduct premiums from their wages. With Patriot’svwin.comac德赢官方首页 ，为健康保险之类的事物设置扣除很容易。立即获取免费试用！
This is not intended as legal advice; for more information, please点击这里。