Compensation and Benefits

New and Updated

• Type:

  Employment Law Guide

  Unemployment Insurance: South Carolina

  Updated to reflect the repeal of employee protections related to COVID-19 vaccination mandates and its removal from this article.

• Type:

  Legal Timetable

  South Carolina Repeals COVID-19 Vaccination Mandate Protections

• Type:

  Interactive Flowcharts

  Determine Responsibility for Information Reporting Under the Affordable Care Act (ACA)

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  FAQs

  Is an employer required to file Section 6055 or Section 6056 information returns electronically?

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  FAQs

  What steps should an employer take to electronically file Section 6055 or Section 6056 information returns?

  Updated to reflect the reduced e-filing threshold, effective for returns that must be filed on or after January 1, 2024.

• Type:

  Interactive Flowcharts

  Determine If a Penalty Is Owed Under the Affordable Care Act

  Updated to reflect the inflation-adjusted "pay or play" penalties for 2024.

• Type:

  FAQs

  What penalties apply if an employer fails to timely file required information under Sections 6055 and 6056?

  Updated to reflect the inflation-adjusted penalty for 2024.

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that offers health coverage that is not considered affordable or does not provide minimum value?

  Updated to reflect the inflation-adjusted penalty for 2024.

• Type:

  FAQs

  What is the penalty under the Affordable Care Act (ACA) for an employer that does not offer health coverage?

  Updated to reflect the inflation-adjusted penalty for 2024.

• Type:

  How To

  How to Determine Full-Time Employee Status Using the Look-Back Measurement Method and Evaluate Pay or Play Penalties

  Updated to reflect the inflation-adjusted "pay or play" penalties for 2024.