Patient Protection and Affordable Care Act

Despite delays in some of the implementation of the PPACA, some provisions are still moving forward at this time (unless more changes). You may already be aware.

Although the IRS has delayed the Patient Protection and Affordable Care Act (PPACA) employer information reporting and the employer shared responsibility requirements until 2015, many other PPACA provisions affecting employers remain on schedule to take effect in 2014. Individual Marketplaces and the Small Business Health Options Program (SHOP) are scheduled to begin enrolling individuals October 1, 2013. Employers are required to notify employees of the Marketplaces no later than October 1, 2013

The PPACA requires employers covered by the Fair Labor Standards Act to notify their employees of coverage options available through the Marketplace. Employers are required to provide this notice to all current employees no later than October 1, 2013, and to each new employee at the time of hire beginning October 1, 2013, regardless of plan enrollment status (if applicable) or of part-time or full-time status. The U.S. Department of Labor (DOL) has prepared sample notices for employers that offer health insurance to their employees and employers that do not offer health insurance.

Below are links to various government websites that may be helpful with the last the link to the website with the “model notice”.

https://www.healthcare.gov/

http://www.sba.gov/content/employers-with-50-or-more-employees

http://www.dol.gov/ebsa/newsroom/tr13-02.html

http://www.dol.gov/ebsa/healthreform/index.html

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