Under the 21st Century Cures Act, a small employer that has fewer than 50 full-time employees (including full-time equivalent employees) and that does not offer group health insurance to its active employees may provide stand-alone qualified small employer health reimbursement arrangements (QSEHRAs). An employer may use this model notice to fulfill the annual notice requirement.
As mandated by the Vermont Department of Taxes, employers with withholding accounts must submit Vermont Form WHT-436, Quarterly Withholding Reconciliation.