As of January 1, 2014, any employer of 50 or more full-time workers (130 hours per month or more, including full-time equivalents, controlled group workers and co-employees, minus seasonal workers, provide all full-time workers with „minimum coverage“ or a non-deductible penalty of $167.77 per month for each full-time employee (minus 30) if at least one of the uninsured is covered by a scholarship health insurance. But wait, there are others. Even if the employer offers minimum coverage, which offers a „minimum value,“ the employer must pay a monthly penalty of $250.00 for each full-time employee who, instead, receives bonuses per exchange if the individual coverage offered to that employee was „unaffordable“, i.e. a price greater than 9.5% of his W-2 salary under the current „safe harbor“ test. Employers aged 200 and over must also introduce automatic registration. Like the IRS and the Ministry of Labour in two years of experimentation to develop and publish rules of application, It is difficult to explain exactly how this will work, provided it can more or less work.1 While these communications do not explain how to handle penalties as written, they provide reliable instructions on how to avoid penalties by adopting an alternative „safe harbor“ system for categorizing hour employees. and new full-time (coverage offered) or part-time (non-available) jobs. Among the countless questions that have not been answered is how much time an employee spends at the variable time for the FMLA or military vacation is (or not), but what is said is useful. The length of the contract. With the postponement of the employer`s game or the maintenance of wages to 2015 and the continuing uncertainty about the implementation of the ACA, employers must also consider the duration of the contract. Depending on the general bargaining objectives and the employer`s leverage, a shorter contract (or contract extension) that allows the employer to adjust earlier to changes to the ACA may be prudent, especially if the employer is unable to obtain a union waiver to amend the plan to comply with the ACA. Citing the complexity of the ACA and the uncertainty of the legal and regulatory landscape, employers should try to negotiate exemptions from their unions, which give the employer the ability to make company-wide changes without short-term negotiation or arbitration with unions. These exemptions should cover all features of the plan`s design, including deductibles, bonuses, surcharges and supplements, as well as definitional issues such as those considered full-time workers and periods of measurement and stability used to determine full-time status.
The exemptions should also include changes that employers may have to make to comply with changes to the ACA and its terms of application, to allow them to adapt quickly to changes and avoid sanctions. Such exceptions must be „clear and obvious“ to be effective under board legislation. See Omaha World-Herald, 357 N.L.R.B No. 156, at 3 (December 30, 2011). This means that waiver declarations must, as a general rule, clarify the employer`s legal reservations and the union`s renunciation of its bargaining rights. The Affordable Care Act („ACA“) brings new complexities to collective bargaining on health insurance benefits.