Shared Responsibility Infographic
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Transcript of Shared Responsibility Infographic
DetermineEmployer Size
in 2014
C ount ful l-timeemployees (30+ hours)
May use anyconsecutive
6-month period*Calculate ful l-timeemployee equivalents
*For each month, add al l non-ful l-time employee hours together anddivide by 120, then divide by the
number of months used:EQUALS NUMBER OF F ULL-
T IME EQUIVALENTEMP LO YEES
Number of Employees!
ADDful l-time employees
P LUSful l-time equivalent employees
EQUALS:
W hat RulesApply by
Employer Size?
50 to 99 Employees:
NoShared Responsibilityfor Employer
NoShared Responsibilityfor Employer until 2016 P lan
Year
Must maintain workforce size(50 to 99) as of 2/9/2014 Maintain 95% of employerhealth plan contributionsMaintenance of workforceand hours workedMust not change plan yearafter 2/9/2014
Shared Responsibility forEmployer begins 1/1/2015
Non-calendar year plans cancomply at plan anniversary ifplan year has not changedsince December 27, 2012.
100+ Employees:
< 50 Employees:
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