Iimfuno zeMvume yoMqeshi ziphumelela ngoJanuwari 1, 2015
Eli nqaku linika ulwazi olubanzi malunga nokuba ngabaqeshi kufuneka benzeni kwaye nini ukuthobela umthetho wokunakekelwa kwempilo. Imimiselo iyinkimbinkimbi kakhulu, kwaye kukho ezininzi iinguqu. Le ngxoxo eqhelekileyo, kunye nezikhonkco ezinikezelwa ngolwazi olongezelelweyo. Ngaphambi kokwenza naziphi na izigqibo okanye uthathe nayiphi na inyathelo enxulumene nolwazi oluxutyushwa ngalo, qiniseka ukuba uxoxe negosa lakho okanye umcebisi wenkxaso-mali yomqeshwa.
Nguwuphi uMxanduva loXanduva lwabaSebenzi kunye nawaphi amaShishini abathintekayo?
Kukho amanyathelo amaninzi kwinkqubo yokuqwalasela ukuba ishishini lakho lixhomekeke kumqathango we-Employer Shared Responsibility (ESR) we-Career Affordable Care Act (ACA).
Okokuqala, uqeshe inani elithile labasebenzi bexesha elizeleyo (FTE) . Imfuno yoMqeshi Ejongene noxanduva (ESR) isebenza ngoJanuwari 1, 2015 kubaqeshi abanabasebenzi abayi-100 okanye ngaphezulu, kwaye ngo-2016 kubaqeshi abanabasebenzi aba-50 ukuya ku-100. Umqeshwa uthathwa njengexesha elipheleleyo ukuba usebenza ubuncinane ubuncinane kwiiyure ezingama-30 ngeveki.
Okwesibini, ukuba ishishini lakho lingena phantsi kweemfuno ze-ESR, kufuneka unikezele ngeenkonzo ezinempilo ezifikelelekayo ezibonelela ngenqanaba elincinci lokubhengezwa kwabasebenzi bakho besikhathi esigcwele kunye nabaxhomekeke kubo. Ukuba awuyi kunika le ngxelo, unokufuneka uhlawule isohlwayo. Qaphela ukuba i-trigger yesi sihlomelo kukuba omnye okanye abasebenzi abaninzi bafumana iitalenti yentlawulo ye-premium yokuthenga i-individual coverage ngokusebenzisa urhulumente okanye utshintshiselwano.
Iinshurensi kunye neemfuno zokuhlawula
Abaqeshi abadibana neemfuno zabasebenzi abajongene noxanduva (jonga ngezantsi) kufuneka bahlawule umrhumo womshuwalense odibanisa amanqanaba amancinci athile kubasebenzi kunye neentsapho zabo okanye benze intlawulo yonyaka. Kumele ube nako ukubonisa ukuba unikezele le ngxelo kubasebenzi.
Okwesithathu, wena, njengomqeshi, awuyi kuba noxanduva loMrhumo woXanduva loXanduva lwabaqeshi ngaphandle kokuba ubuncinane umqeshwa omnye wexesha elipheleleyo ufumana i-credit premium yerhafu. (Ireyithi yentlawulo ye-premium itholakala kubantu abaneengeniso eziphantsi okanye eziyingcipheko ukubanceda bathenge i-inshurensi kwii-Marketplace Exchanges.) I-IRS iya kwazisa abaqeshi nawuphi na umqeshwa ofumana i-credit premium yerhafu.
Ukuba umqeshi uhambelana neemfuno ze-ESR njengoko kuchaziwe ngasentla, umqeshi kufuneka:
- unikezela ngeenkonzo ezithengiweyo zempilo ezibonelela ngeyona nqanaba elincinci lokunikezelwa kwabasebenzi bexesha elipheleleyo (kunye nabaxhomekeke kubo)
- Ukunikezela ngezempilo okanye ukunikezela ngegalelo ukuya ngaphantsi kwe-95% yabasebenzi bayo besikhathi esigcwele kunye nabaxhomekeke kubasebenzi ABANYE
- Yenza iintlawulo ze-ESR.
Umgangatho wezeMpilo / iimfuno zeeNtshumo zeMpilo
Isicwangciso se-inshurensi yempilo esinikwe ngumqeshi kufuneka ukuba:
- Ezingenakunciphisa. Ukuze ifikeleleke, isabelo somqeshwa weprayimenti yomsebenzi-mboleko onikezelwe ngumqeshi uya kubahlawula umqeshwa ngaphantsi kwe-9.5% yaloo ntlawulo yengeniso yendlu yonyaka. Njengoko unokucinga, oku kubalwa okunzima.
- Ukubonelela ngexabiso eliphantsi. I-IRS ithi, "Isicwangciso sinika ixabiso elincinci ukuba libandakanya ubuncinane iipesenti ezingama-60 zexabiso elivumelekileyo leendleko ezilindeleke ukuba zenziwe phantsi kwesi cwangciso."
Umhlawuli-mboleko oXhaswe nguMqeshi kunye nezohlwayo
Iintlawulo kunye nezohlwayo mazihlawulwe ngabaqeshi ukuba ngaba abasebenzi abanelungelo lokufumana ingxelo kunye nokuba ngaba i-coverage ayinakulungeleka okanye ayinakuhlangabezana namanqanaba amancinci.
Le migaqo iyinkimbinkimbi, kwaye iinkcukacha ezininzi kunye nokukhululwa kusebenza. Funda kabanzi malunga noxanduva lwabiwo lwabaSebenzi kweli phepha lewebhu: IRS malunga nemigaqo yoXanduva loXanduva lwabaSebenzi.
Ukunika iimfuno zabaqeshi abaziintloko
Ukususela ngo-2015, abaqeshi ngoku bafuneka ukuba bagcine iiirekhodi balungiselele iingxelo kule nkonzo ye-ESR.