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2020.01.03

【医療保険】2020年のペナルティについて

【医療保険】2020年のペナルティについて

 

フルタイム(週30時間以上勤務)+フルタイム相当の従業員(例えば週10時間勤務している従業員が3名いると1名換算)=50名以上になった場合、企業は医療保険を提供する義務があります。

 

この医療保険提供の義務を怠った場合、2020年は従業員1名あたり$2,500の罰金。

医療保険を提供していても政府の補助を受けて医療保険に加入している従業員がいた場合、1名あたり$3,750の罰金。この$3,750の罰金を逃れるためには従業員1名あたりの負担額を$101.79以下にする必要があります。下記の2020 FPL Safe Harborの金額を御確認下さい。

 

 

2020 ACA Penalties

Employers should expect higher penalties for ACA violations, advised Basic HR Compliance & Technology, an ACA compliance software and services firm. The IRS has begun "aggressive enforcement of the ACA," sending out Letter 226J penalty notices for noncompliance with the employer shared responsibility payment provision, the firm noted.

The Department of Health and Human Services issued the 2020 Notice of Benefit and Payment Parameters final rule in April 2019, and based on the inflation-adjustment factor in the final rule, compliance advisers project that the ACA 2020 penalty amounts, adjusted annually from the initial penalties set in 2014, will be as follows:

  • The Section 4980H(a) penalty is expected to increase from $2,320 per employee to $2,500 per employee. This penalty is imposed on employers who fail to offer full-time employees and their dependent children the opportunity to enroll in minimum essential coverage sponsored by the employer if at least one full-time employee obtains a premium tax credit for insurance purchased through an ACA marketplace exchange.
  • The Section 4980H(b) penalty is expected to increase from $3,480 per employee to $3,750 per employee. This penalty is imposed on employers whose plan fails to meet the affordability and minimum value requirements.

Other ACA penalties, including failure to file Form 1095 with the IRS and failure-to-furnish forms to employees, are expected to increase from $260 to $270 per return.

 

2020 FPL Safe Harbor

Plan Calendar Year Prior Year's Federal Poverty Level
(One-Person Household)
Affordability Percentage Maximum Monthly Contribution
(Self-Coverage)
2020 $12,490 9.78% $101.79

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