Health Care and Payroll: A 2013 Update

Health Care and Payroll: A 2013 Update focuses on the additional administrative burdens --- such as special payroll-related accounting --- under the new ACA requirements.

Price: $50 pdf Electronic Copy


The implementation of employer-provided health and accident insurance plans increasingly involves payroll operations, and this trend continues in the wake of the need to implement sweeping federal health care reform. Payroll-related provisions in the Affordable Care Act are becoming effective, with the first two major requirements—reporting the cost of employer-provided health care on Form W-2 and the additional Medicare tax on high wage earners—in effect.

The role of the nation's payroll operators continue to be relied on by the federal government and employers as they seek to carry out key pieces of the health care reform program. Special payroll-related accounting is needed for health insurance coverage purposes, which requires coordination and collaboration among payroll and other administrative staff.

Topics covered in this strategic white paper include:

  • The definition of full-time employment.
  • The calculation of health care coverage costs to be reported on Form W-2.
  • A discussion of the changes to the Medicare withholding rate for higher wage earners.
  • A review of past issues related to group health plans.

Additionally, a timetable of key ACA payroll-related implementation dates also is included, in addition to a series of updates on other payroll-related requirements. Don’t be caught without the most up-to-date information available. 

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