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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>This is referred to as the Affordable Care Act’s employer shared responsibility provisions, or more commonly, pay or play. Generally, large employers are taxed if they fail to provide health benefits. A large employer is one with 50 or more employees. Small employers may be entitled to a tax credit if they provide benefits. An FTE is one who works more than 30 hours/week. Obviously, this is a simplified description of the ACA provisions. See <a href="https://www.irs.gov/affordable-care-act/employers">https://www.irs.gov/affordable-care-act/employers</a> for detailed info.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>There have been bills introduced in the Washington legislature to require all employers to pay for health coverage. And, there are paid sick leave laws coming on line in 2019.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Mimi Wagner<br><b>Sent:</b> Thursday, December 13, 2018 3:28 PM<br><b>To:</b> 'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBARP] Health Insurance for Employees<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>I must admit I freaked out when I saw that email, and then I found this at the L&I site and calmed down:<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><h1>Health Benefits<o:p></o:p></h1><p><a name=ContentArea></a><strong>Question:</strong> Does a business have to give workers health or disability insurance plans?<o:p></o:p></p><p>No. Health Insurance and disability plans are <strong>voluntary</strong> benefits that a business may or may not choose to provide. This issue is not regulated by L&I. However, <a href="http://www.insurance.wa.gov/">Insurance Commission rules</a> regarding termination of benefits may apply.<o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Roger Hawkes<br><b>Sent:</b> Thursday, December 13, 2018 3:06 PM<br><b>To:</b> WSBA Real Property Listserv<br><b>Subject:</b> Re: [WSBARP] Health Insurance for Employees<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>There is no requirement to buy insurance for employees of small firms. I sure want to know about it if anyone has any cites that appear to say otherwise.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Jeff Davis<br><b>Sent:</b> Thursday, December 13, 2018 2:28 PM<br><b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBARP] Health Insurance for Employees<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Listmates,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>It was my understanding that if you have full time employees you must provide them health insurance, even though my one member pllc does not buy my family’s insurance. We just hired a “’part-time” employee because we can’t afford paying for more insurance. My accountant does not believe we need to provide such insurance because we are under 8 employees and the company does not purchase it for my family. I thought the Washington Supreme Court imposes most, if not all, employee laws on all employers, regardless of size.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>The other question the accountant and I don’t agree on is what is the number of hours a “part-time” employee can work and retain that status?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Your experiences in this area would be greatly appreciated.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jeff Davis<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>W. Jeff Davis, Esq.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>BELL & DAVIS PLLC<br>P.O. Box 510<br>Sequim WA 98382<br>Phone No.:(360) 683.1129 <br>Fax No.: (360) 683.1258 <br>email: <a href="mailto:info@bellanddavispllc.com"><span style='color:blue'>info@bellanddavispllc.com</span></a><br><a href="http://www.bellanddavispllc.com/" target="_blank"><span style='color:blue'>www.bellanddavispllc.com</span></a><br> <br>The information contained in this e-mail message may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any dissemination, distribution, or copying is strictly prohibited. If you think that you have received this e-mail message in error, please e-mail the sender at <a href="mailto:info@bellanddavispllc.com"><span style='color:blue'>info@bellanddavispllc.com</span></a> or call 360.683.1129</span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div id=DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=1 cellpadding=0 style='border:none;border-top:solid #D3D4DE 1.0pt'><tr><td width=55 style='width:41.25pt;border:none;padding:9.75pt .75pt .75pt .75pt'><p class=MsoNormal><a href="https://www.avast.com/sig-email?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=emailclient&utm_term=icon" target="_blank"><span style='border:solid windowtext 1.0pt;padding:0in;text-decoration:none'><img border=0 width=46 height=29 style='width:.4791in;height:.302in' id="_x0000_i1025" src="cid:image001.jpg@01D4938A.AC219940" alt="Image removed by sender."></span></a><o:p></o:p></p></td><td width=470 style='width:352.5pt;border:none;padding:9.0pt .75pt .75pt .75pt'><p class=MsoNormal style='line-height:13.5pt'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#41424E'>Virus-free. <a href="https://www.avast.com/sig-email?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=emailclient&utm_term=link" target="_blank"><span style='color:#4453EA'>www.avast.com</span></a> <o:p></o:p></span></p></td></tr></table><p class=MsoNormal><o:p> </o:p></p></div></div></body></html>