HR Extras

IRS to send ACA penalty letters by end of 2017

The IRS will begin notifying employers before the end of the year of their potential accountability for failing to provide health coverage compliant with the Affordable Care Act (ACA).

In early November, the agency issued questions and answers (see items 55-58), which informed companies and organizations of its intent to notify applicable large employers (ALEs) of their potential liability for an employer shared responsibility payment, if applicable, in connection with the 2015 calendar year. It also explains the notification process and how employers can appeal the penalty determination.

The IRS posted a sample Letter 226J, Preliminary Calculation of the Employer Shared Responsibility Payment, and an explanation of Letter 226J, which describes how ALEs should respond to this letter.

SHRM also has an informative article on the subject on its website.

Temporary Protected Status designation for Nicaragua, Haiti terminated

In November, the U.S. Department of Homeland Security (DHS) announced its decision to terminate the Temporary Protected Status (TPS) designation for Nicaragua and Haiti.

The termination for Nicarauga will be delayed for an orderly transition and will go into effect January 5, 2019. The termination of TPS for Haiti will be effective July 22, 2019. This will allow individuals with TPS to seek an alternative lawful immigration status in the United States, if eligible, or, if necessary, arrange for their departure.

The DHS also is considering the removal of the TPS designation for Honduras, but has yet to make a final decision. Consequently, the designation for Honduras will automatically be extended for six months from the present January 5, 2018, date of expiration.

TASB Legal Services updates Employee Free Speech Rights article

TASB Legal Services recently updated the School Law eSource article, Employee Free Speech Rights. This article addresses employees’ right to personal expression at work, at home, and online. A summary chart of employee’s rights is included.