Payroll and Tax Compliance

The “A” penalty is assessed if the employer is subject to the Employer Mandate & fail to offer health insurance to at least 95% of its full‐time employees.

The 98% offer method reporting provides reporting relief to employers offering coverage to at least 98% of the company’s full-time employees.

An employer may use qualifying offer method reporting if the employer provides a “qualifying offer” of insurance to any of its full-time employees.

Whether the Employer Mandate applies to your organization depends on your number of full‐time equivalent employees. Here's the formula for calculation.

When using general method reporting, the employer must file a 1094‐C for the company and a 1095‐C for each employee. Learn more.

Part‐time employees with less than 30 hours of service per week may be excluded from the health plan. Manual processes will simply no longer suffice now.

The Department of Labor (DOL) has released a list of states subject to a reduction in FUTA credit for 2014. Learn how this may affect your company.

There are a number of 2014 payroll tax changes that employers must implement to accurately process payroll. Learn how they may affect you.