HR Tip: Court ruling does not affect ACA obligations

The recent court ruling by a federal judge in Texas that the Affordable Care Act (ACA) is unconstitutional, does not affect the coverage and reporting obligations for employers. The ruling is a declaratory judgment and not an injunction to freeze the ACA and most expect the case will make its way to the Supreme Court.

Similar to the past two years, the IRS has extended the original Jan. 31, 2019, deadline for employers to distribute 2018 Forms 1095-C or 1095-B to employees to March 4, 2019. The critical 2019 filing deadlines for forms that detail 2018 coverage are now as follows:

ACA Requirement Deadline
Paper filing with IRS Feb. 28
1095 forms delivered to employees March 4 (extended from Jan. 31)
Electronic filing with IRS April 1

Employers that file 250 or more information returns with the IRS must file the returns electronically. Because of the extension, the 30-day extension that would normally be available on a showing of good cause is not available – March 4 is a hard deadline.

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HR Tip: New FMLA forms available from DOL

The Family and Medical Leave (FMLA) certification forms and notices are now valid until Aug. 31, 2021. DOL didn’t make any substantive changes to the forms, other than the new expiration date. Here they are:

Notices

Certification forms

The DOL must submit its FMLA forms to the Office of Management and Budget (OMB) for approval every three years. OMB review is required to ensure the FMLA certification and notice process isn’t too bureaucratic.

While the forms aren’t mandatory, many employers use them. Some employers copy and paste the DOL form into their own form, replacing the DOL logo with their own.

For Cutting-Edge Strategies on Managing Risks and Slashing Insurance Costs visit www.StopBeingFrustrated.com