{"id":5981,"date":"2015-08-11T13:54:42","date_gmt":"2015-08-11T17:54:42","guid":{"rendered":"http:\/\/gtm.com\/household\/?p=5981"},"modified":"2016-07-27T09:04:06","modified_gmt":"2016-07-27T13:04:06","slug":"affordable-care-act-changes-for-household-employers","status":"publish","type":"post","link":"https:\/\/gtm.com\/household\/affordable-care-act-changes-for-household-employers\/","title":{"rendered":"Affordable Care Act Changes for Household Employers"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-full wp-image-5985\" src=\"https:\/\/gtm.com\/household\/wp-content\/uploads\/healthcare-300x168.jpg\" alt=\"affordable care act changes for household employers\" width=\"180\" height=\"120\" \/>When the Affordable Care Act (ACA) went into effect several years ago, it provided transitional relief for small employers.\u00a0 As of July 1, 2015, it no longer offers that relief and the following Affordable Care Act changes for household employers are now true:<\/p>\n<ul>\n<li>Employers with <strong><u>only one*<\/u><\/strong> employee may pay an employee\u2019s insurance premium in whole or in part for that employee, directly to the insurance company and exclude that as income to the employee. If they provide money to the employee to pay the premium, they must get a receipt from the employee to have it qualify as non-taxable.\n<p><em>*For more information, review Code \u00a7 9831(a)(2) here:\u00a0 <a href=\"https:\/\/www.irs.gov\/irb\/2015-14_IRB\/ar07.html\">https:\/\/www.irs.gov\/irb\/2015-14_IRB\/ar07.html<\/a><\/em><\/li>\n<li>An employer cannot discriminate and must offer the same benefit to all employees who have the same job status.<\/li>\n<li>Employees are only allowed to pre-tax an individual insurance premium if it is not already tax advantaged.\u00a0 It\u2019s recommended that they not pre-tax any insurance premiums paid through the Federal or State exchange.<\/li>\n<\/ul>\n<p>Employers with two or more employees can no longer set up or fund a <a title=\"Health Reimbursement Arrangements (HRAs)\" href=\"\/household\/health-reimbursement-arrangements\/\" target=\"_blank\">Health Reimbursement Account<\/a> (HRA) to pay for their employees\u2019 individual plans.\u00a0 Those with only one employee can continue to set up an HRA to help fund their employee\u2019s individual plans.<\/p>\n<p><a href=\"\/household\/contact-us\/\" target=\"_blank\">Contact<\/a> GTM&#8217;s customer service team with any questions at (888) 432-7972.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>When the Affordable Care Act (ACA) went into effect several years ago, it provided transitional relief for small employers.\u00a0 As of July 1, 2015, it no longer offers that relief and the following Affordable Care Act changes for household employers are now true: Employers with only one* employee may pay an employee\u2019s insurance premium in [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[75,80,77],"tags":[9,22,25,31,37,55],"class_list":["post-5981","post","type-post","status-publish","format-standard","hentry","category-household-payroll-taxes","category-tax-wage-laws","category-workers-comp-insurance","tag-affordable-care-act","tag-employee-benefits","tag-health-care-reform","tag-household-employer","tag-insurance","tag-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Affordable Care Act Changes for Household Employers - GTM Payroll<\/title>\n<meta name=\"description\" content=\"The Affordable Care Act no longer offers transitional relief for small employers. 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