Nova 401(k) Associates
Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
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|IRS Health Care Tax Tip 2015-58: The Importance of Workforce Size Under the Employer Shared Responsibility Provisions|
Internal Revenue Service [IRS]
Sept. 23, 2015
"The vast majority of employers fall below the workforce size threshold and, therefore, are not subject to the employer shared responsibility provisions. You will determine each year -- based on your average employee count for the 12 months of the prior year -- whether you're an applicable large employer for the current year. Just for 2015, an employer may measure over any consecutive six-month period during 2014, rather than measuring all 12 months of 2014."
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