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Politics & Policy
US House Introduces Resolution Opposing DOL’s New Davis-Bacon Rule
ABC Slams OSHA’s Worker Walkaround Rule for Failing To Promote Workplace Health and Safety
State Off-Year Elections Deliver Losses To GOP Heading Into 2024
Safety
Utilize Software To Achieve Your Safety Goals
OSHA Extends Comment Period on OSHA Walkaround Proposed Rule to Nov. 13
ABC Expresses Serious Concerns to Congress About OSHA Worker Walkaround Rule
Events/Products/Programs
Nearly 350 ABC Leaders Gather in Washington for Annual Legislative Conference
ABC Members Rank Among ENR’s Top 400 Contractors
Trades Day: Industry Outreach Opportunity With Meaning
State/Local News
Ed Capodanno Honored by Delaware State Legislature
Election Update: ABC Staff and Members Elected in 2022
California Targets Workplace Cannabis Testing
Awards
ABC Congratulates 30 Members Awarded DOL’s 2023 HIRE Vets Medallion
ABC Honors 3 New Applicants With the AQC Credential in October
Graham Roofing Earns the AQC Credential in September
Legislation
ABC-Supported Legislation To Overturn the Northern Long-Eared Bat’s Endangered Species Listing Heads to President Biden’s Desk
ABC Advocates for Solutions to Workforce Shortage at U.S. House Committee Roundtable
Smucker Introduces the ABC-Supported Main Street Tax Certainty Act
Regulations
NLRB Extends Effective Date of the Joint Employer Final Rule to Feb. 26, 2024
DOL’s Unlawful Proposed Overtime Rule Will Disrupt Construction Workers’ Workplace Flexibility
ABC’s November Regulatory Roundup—Learn About the Latest Developments Affecting the Construction Industry
Workforce Development
Register Now for ABC’s Construction Inclusion Week Webinar Series
DOL High Road Workforce Development Program Map Snubs Nonunion Programs
LISTEN: How to Design an Effective Technology Adoption Strategy
Are you in compliance with the Affordable Care Act (ACA) provisions that went into effect in 2015?
EMPLOYER MANDATE (PAY OR PLAY)
Additional information about the employer requirements under ACA can be found on ABC’s Health Care Law Employer Toolkit.
EXCEPTIONS
Employers with 50 to 99 full-time employees and full-time equivalents are not required to comply with the employer mandate until 2016 (provided they meet certain IRS certification requirements). However, such employers are subject to the information reporting requirements under Internal Revenue Code (IRC) sections 6055 and 6056 effective for the 2015 calendar year (refer to New Reporting Requirements section below).
An overview of key ACA provisions for employers with 50 or more employees is available here.
Employers with fewer than 50 full-time employees and full-time equivalents do not have to comply with the employer mandate. However, small employer health plans are required to cover “essential health benefits” (effective 2014). Further, effective for the 2015 calendar year, small employers that self-insure are subject to IRC section 6055 (refer to New Reporting Requirements section below).
An overview of key ACA provisions for employers with up to 50 employees is available here.
An overview of key ACA provisions for employers with fewer than 25 employees is available here.
NEW REPORTING REQUIREMENTS
ACA also includes onerous employer reporting requirements under IRC sections 6055 and 6056. ACA’s reporting requirements apply to employers with 50 or more full-time employees and full-time-equivalent employees, as well as employers of any size that self-insure. Effective for the 2015 calendar year, employers are required to collect certain information about the health coverage they offer and, in the first quarter of 2016, report such information with the Internal Revenue Service (IRS). In addition to filing information returns with the IRS, an employer must provide a related statement to each full-time employee under section 6056 and to each covered individual under 6055.
Applicable large employers (50 or more full-time employees and full-time-equivalent employees) can learn more about section 6056, here.