ALL Applicable Large Employers (over 50 lives) MUST:
a. Offers of health insurance (at least minimum value to those working 30 hours or more)
b. Cannot charge employees more than 9.5% of their salary toward benefits premiums
c. Secure a waiver form should an employee waive coverage
d. Be aware that waiting periods cannot exceed 90 days (first of the month after 60 days)
Click here to download an ACA Audit Checklist.