Certain changes to some ACA requirements take effect in 2019 for employers sponsoring group health plans, such as increased dollar limits. To prepare for 2019, employers should review upcoming requirements and develop a compliance strategy.
Changes for 2019
Certain percentages and dollar amounts have changed for 2019:
- Cost-sharing limits
- Coverage affordability percentages
- Maximum penalties for ACA reporting violations
Expected Changes for 2019
Other updated amounts have not yet been announced, but may change for 2019, including:
- Health flexible spending account (FSA) salary contribution limits
- Dollar amounts for calculating employer shared responsibility penalties
Links and Resources
- S. Department of Health and Human Services’ (HHS) Final Notice of Benefit & Payment Parameters for 2019 established the cost-sharing limits for 2019
- 2018 Forms 1094-B and 1095-B (and related instructions) for reporting under Section 6055
- 2018 Forms 1094-C and 1095-C (and related instructions) for reporting under Section 6056
- Internal Revenue Service (IRS) Revenue Procedure 2018-34 indexed the affordability contribution percentages in 2019
Please contact Carrera Lee Enterprises, Inc. for assistance the full ACA compliance checklist for 2019.