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ACA Reporting Requirements for Carriers and Employers (Part 20 of 24): Reporting Affordability on Form 1095-C, Part II, Line 16
Mintz LevinLink to more items from this source
[Guidance Overview]
Dec. 3, 2015

"The attractiveness of this safe harbor is that the amount at which an employee's contribution is affordable may be known up front. The challenges, however, are many. In the case of hourly employees, the hourly rate is multiplied by 130 hours, despite that the employee may work more hours. Also, the rate of pay for an hourly employee can change if the rate of pay decreases (but not where it increases). Worse, the rate of pay safe harbor is unavailable in the case of non-hourly employees whose monthly salary is reduced mid-year. Thus, the safe harbor cannot be used, as a practical matter, for tipped employees or for employees who are compensated solely on the basis of commissions. For these employees, the employer must use one of the two other affordability safe harbors."

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