IFEBP > ACA University > Employer and Individual Responsibility > Fees Fees The Affordable Care Act (ACA) uses a series of penalties, excise taxes and tax credits to encourage employers to offer affordable essential health care benefits to employees. Articles ACA and Play or Pay—IRS Letters 226J Are On the Way, International Foundation, 11/15/2017 IRS Releases Sample Letter 226J – Sheds More Light on Employer Mandate Penalty Enforcement, Accord Systems, 11/13/2017 IRS sending Letter 226J in late 2017 regarding potential employer shared responsibility penalties. Employer Mandate Penalty Assessments Are Coming Soon, HUB International, 11/6/2017 ACA Numbers & Limitations, Kaufman & Canoles, 10/1/2017 Chart including employer 4980 penalty amounts from 2015 - 2018 Out of Sight, Out of Mind . . . But Don’t Forget the Possibility of ACA Retaliation Claims, Ogletree Deakins, 9/7/2017 The Return of the Health Insurance Providers Fee in 2018 – What Can You Expect?, Hill, Chesson & Woody, 9/5/2017 Patient-centered outcomes research fee on health plans, RSM, 6/23/2017 Patient-Centered Outcomes Research Institute Fees (PCORI Fees), Cowden Associates, 6/2/2017 Explaining Health Care Reform: Risk Adjustment, Reinsurance, and Risk Corridors, Kaiser Family Foundation, 8/17/2016 PCORI Fees: Long Story for Short Plan Years, International Foundation, 7/6/2016 Final IRS Guidance on Additional Medicare Tax on High Earners, Groom Law Group, 1/31/2014 PCORI & Reinsurance Fees—Keeping Them Straight, Groom Law Group, 6/18/2013 FAQs When does the IRS expect to begin notifying employers of potential employer shared responsibility payments?, International Foundation, 9/7/2017 When will the transitional reinsurance fee program come to an end?, International Foundation, 6/16/2017 Can a self-funded plan calculate the PCORI fee using the Form 5500 method if it offers coverage for family members in addition to self-only coverage?, International Foundation, 1/5/2017 What are the PCORI fees and when must they be reported and submitted?, International Foundation, 5/15/2013 Government Resources Risk Corridors Payment and Charge Amounts for the 2016 Benefit Year, CMS, 11/15/2017 IRS Questions and Answers 55 - 58: Making an Employer Shared Responsibility Payment, IRS, 11/8/2017 In November 2017, the IRS updated its website to include questions and answers on how to make an employer shared responsibility payment for 2015, if owed. FAQs 55-58 also include a sample letter the IRS will send employers to notify them of possible penalties. Sample IRS Letter 226J Notifying Employer of Potential Penalties, IRS, 11/8/2017 In November 2017, IRS released a sample letter 226J, which will be sent to employers who might owe a shared responsibility penalty for 2015 HHS Notice of Benefit and Payment Parameters for 2019, CMS, 11/2/2017 Proposed rule on benefit and payment parameters for 2019. Includes proposed changes to SHOP exchange and states' Essential Health Benefit benchmarks. Fact Sheet: Proposed HHS Notice of Benefit and Payment Parameters for 2019, CMS, 10/30/2017 PCORI Fee Adjusts to $2.39 October 1, 2017, IRS, 10/10/2017 Health Insurance Providers Fee, IRS, 3/22/2017 Summary of rules, reporting, payments, calculation, penalties. ACA section 9010 imposes a fee on each covered entity engaged in the business of providing health insurance for United States health risks. Moratorium on the Providers Fee for 2017. Patient-Centered Outcomes Research Institute Fee, IRS, 1/3/2017 The ACA imposes a fee on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans to help fund the Patient-Centered Outcomes Research Institute. The fee, required to be reported only once a year on the second quarter Form 720 and paid by its due date, July 31, is based on the average number of lives covered under the policy or plan. Questions and Answers for the Additional Medicare Tax, IRS, 12/6/2016 ACA Section 1341 Transitional Reinsurance Program FAQs, IRS, 8/5/2016 Tax treatment of contributions Patient-Centered Outcomes Research Trust Fund Fee: Questions and Answers, IRS, 6/8/2016 FAQs About ACA Implementation Part XI, EBSA, 1/24/2013 HRAs cannot be integrated with individual market coverage and multiemployer PCORI fee payment from plan assets Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund, IRS, 12/6/2012 Final rule Standards Related to Reinsurance, Risk Corridors and Risk Adjustment, HHS, 3/23/2012 The ACA establishes a transitional reinsurance program in each state to help stabilize premiums for coverage in the individual market due to individuals with higher cost needs gaining insurance coverage during the first three years of exchange operation (2014 through 2016). All health insurance issuers, self-insured group health plans and third-party administrators on their behalf will make contributions to support reinsurance payments to individual market issuers that cover individuals with high medical costs.