b'found out she was pregnant.The employer said it was justified becauseIndependent Contractor or Notshe lied at the job interview.However, the EEOC said she only had toThis is nothing new, but the government just issued new rules regarding disclose the fact if she anticipates a need for special accommodation. independent contractors.As a general proposition, large employers have Self-Funded Health Plans Expected to Grow in Popularity to provide quality/affordable health coverage to full-time employees or Community rating is scheduled to kick in next year for smallerpay a penalty.The operative term here is employee.The employer employers (i.e. those with fewer than 100 employees) and most peopleneed not provide benefits to independent contractors.In fact, providing believethepremiumswillincreasedramaticallyforamajorityofhealth coverage to independent contractors could turn the employers those small employers.Self-funded health plans are exempt from thegroup health plan into a MEWA.However, just because the employer community rating rules so that option becomes more attractive. calls someone an independent contractor does not make it so.http://bit.ly/1SbkJLo http://www.insurancejournal.com/news/Traditionally only larger employers were able to sponsor self-fundednational/2015/07/16/375401.htmhealth plans but the carriers are developing self-funded products forThe government is concerned employers are skirting the rules by smaller employers.This article talks about those options.labeling individuals independent contractors so that they need not offer them benefits when, in reality, the individuals are really employees.The HSA Eligibility and Veterans new rules will result in fewer people being considered independent HSAs have been around for a while now and employers sponsoringcontractors.high deductible health plans (HDHPs) and HSAs should be prettyHealth Coverage Tax Credit Reinstatedfamiliar with the rules.Basically the person has to be in an HDHPPresident Obama signed the Trade Preferences Extension Act of and not have other types of health coverage.If the person received VA2015 on July 6, 2015, which, in part, reinstated a tax credit available to benefits, he or she was considered ineligible to make or receive HSAcertain individuals to help pay for health coverage.contributions for three months.http://bit.ly/1J3J0jL http://bit.ly/1NLVZs5The government recently changed the rules to say if the personThe tax credit was originally enacted in 2002 but expired on January received VA benefits for service-related disability they can continue1, 2014.The credit is available to workers displaced due to foreign tomakeorreceiveHSAcontributions.Thatis,thethree-monthtrade.It has limited application, but for those who do qualify it can ineligibility period does not apply to that person. provide substantial help.Cash-Out Option May Cost More Than You Think New Hoops for Wellness ProgramsSome employers offer a cash-out option.Under this arrangement,Wellness programs have been around for a while.In fact, there were the employer offers cash to those employees who waive coverage underrules under HIPAA governing wellness programs, and then health care the employers group health plan.These programs are permissible soreform imposed new standards.Not to be outdone, the EEOC has long as the cash-out option is available to all employees.For example,jumped into the fray.This article talks about all the rules applicable to the employer cannot offer a cash-out option to only employees eligiblewellness programs.for Medicare.The government has taken the informal position that thehttp://bit.ly/1g0aGuxcash-out program has to be factored in when determining if the cost ofThis area continues to develop.Unfortunately, the government is the coverage is affordable under the employer mandate or play or paynot speaking with one voice.That is, different government agencies rules. are issuing different rules.It would be nice if there were just one set of http://bit.ly/1gNb2EP uniform rules, but that simply is not the case.Say the employees cost of single coverage is $150 per month and theFull-Time or Part-Time Under ACAemployer offers employees who waive coverage $75 per month.TheFor purposes of the employer mandate or play or pay rules under government is saying that the cost to the employees is $225 per month.health care reform there are three categories of employees.They are That is, according to the government, the employee who elects coverage(1) full-time employees who work 30 hours or more per week; (2) is paying $150 plus that employee is giving up the $75 per month cash- part-time employees who work fewer than 30 hours per week; and (3) out option.So the total cost for that employee is really $225 per monthvariable hour employees whose hours vary from week to week so that when you determine if the coverage is affordable for purposes of thethe employer does not know at the time the employee is hired whether employer mandate or play or pay rules.Again, this is the governmentsthe employee will be full-time or part-time.The government has issued informal position but employers with cash-out options should at leastlong and complex rules with respect to how employers should treat be aware of this rule.However, the final instructions to IRS Formsvariable hour employees.This is a good article explaining the rules.1094 and 1095 do not state that the cash-out option be factored into the reporting requirements.Since the government will use those forms tohttp://bit.ly/1MpIU6gdetermine the affordability of the health coverage, it does not seem likeEmployers subject to the employer mandate or play or pay rules employers are obligated to adopt the governments informal positionhave to accurately indemnify and classify all employees into these three at this time.categories and this article will help with those efforts.For more information, contact attorney Paul Routh who is our Benefits Law Group Manager at Dunlevey, Mahan & Furry (937) 223-6003.www.mrca.orgMidwest Roofer 13'