Jump to content

Small employer - health benefits

Recommended Posts

 A small employer (church) with less than 15 W-2 employees offers health benefits to their full-time, salaried employees.  They have two hourly employees that work about 30-35 hours during a 9-month period of time.  My understanding was they would need to be offered health benefits.  Do you agree and could you provide regs to support this?

Link to comment
Share on other sites

ACA does not require any employer of any size to offer health insurance to any employee.

ACA says if the employer is large enough (ALE) it may want to offer coverage to certain full-time employees to avoid penalties (ESRP).

Since this employer is not an ALE they don't have to offer coverage to any employee and can certainly choose to exclude certain employees if they voluntarily offer coverage to others.

Link to comment
Share on other sites

Beyond Flyboyjohn's point about circumstances that might not attract an excise tax under section 4980H of the Internal Revenue Code of 1986, the church might want its lawyer's advice about whether a provision or condition of a group health insurance contract (if any) obligates the employer to offer coverage to the employees asked about.


Peter Gulia PC

Fiduciary Guidance Counsel

Philadelphia, Pennsylvania



Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
  • Create New...