Health Care

All companies with at least $500,000 in annual revenue and at least 1 employee must notify their employees about health coverage options, including the existence of the new insurance exchanges by October 1, 2013.
Employers are required to provide notice to each employee at the time of hiring beginning October 1, 2013. For 2014, the employer can provide notice within 14 days of the employee's starting date.

You qualify for Medicaid based on income and family size. If you're eligible, you get free or low-cost care and don't need to buy a Marketplace plan.
Medicaid provides health coverage for some low-income people, families and children, pregnant women, the elderly, and people with disabilities. Medicaid programs must follow federal guidelines, but they vary somewhat from state to state.
You may qualify for Medicaid - now or in 2017. The rules for Medicaid eligibility are different for each state. Most states offer coverage for adults with children below a certain income level, as well as pregnant women, some seniors, and people with disabilities.
Under the health care law, Medicaid eligibility is expanding in many states. More people than ever will qualify for Medicaid starting in 2017.Even if you were told you didn't qualify for Medicaid in the past, you may qualify under the new rules.
To see if you qualify for Medicaid, do one of these:Visit your state's Medicaid website. Use the menu at the bottom of this page to select your state and you'll be sent to the right page. You can apply right now and find out if you qualify.
But if you're not eligible now, you may qualify in 2017, when new rules take effect in many states. If you submit an application, the state will check the new rules when you apply.
Fill out an application for the Health Insurance Marketplace. When you finish this application, we'll tell you which programs you and your family qualify for. If it looks like anyone is eligible for Medicaid, we'll let the Medicaid agency know so your coverage can start in 2017.

For more information on the Affordable Care Act provided by the IRS go to: http://www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions-Home

If you’re unemployed you may qualify for Medicaid, the Children’s Health Insurance Program, or lower costs on Marketplace insurance based on your income.
Your household size and income, not your employment status, will determine what health coverage options you’re eligible for and how much help you get paying for coverage. When you apply for Marketplace coverage you will report your current income and estimate your income for 2014.

Generally, yes. But while all Marketplace plans offer the same general set of benefits, specific benefits may be different in each state. Even within the same state, there can be small differences between plans.
When you fill out your Marketplace application and compare plans, you'll see the specific benefits each plan offers.

The statute requires an employer to withhold Additional Medicare Tax at a rate of 0.9 %on wages it pays to an employee in excess of $200,000 in a calendar year without regard to filing status.
A new line 5d has been added to Form 941.
The amount withheld will be reported with regular Medicare tax on Form W-2, Box 6.
Beginning January 1, 2013. An employer has this withholding obligation even though an employee may not be liable for Additional Medicare Tax Any withheld Additional Medicare Tax will be credited against the total tax liability shown on the individual’s income tax return (Form 1040).

An employer that does not deduct and withhold Additional Medicare Tax as required is liable for the tax unless the tax that it failed to withhold from the employee’s wages is paid by the employee.
Even if not liable for the tax, an employer that does not meet its withholding, deposit, reporting, and payment responsibilities for Additional Medicare Tax may be subject to all applicable penalties.

In the Health Insurance Marketplace, you generally can get dental coverage as part of a health plan or by itself through a separate, stand-alone dental plan. Under the health care law, dental insurance is treated differently for adults and children 18 and under.
Dental coverage for children is an essential health benefit. This means it must be available to you as part of a health plan or as a free-standing plan. This is not the case for adults. Insurers don’t have to offer adult dental coverage.
Starting in 2014, you must have health coverage or pay a fee. But this is not true for dental coverage. You do not need to have dental coverage to avoid the penalty.

No. Starting in 2014, health insurance plans can't refuse to cover you or charge you more just because you have a pre-existing health condition.
Starting in 2014, being sick won't keep you from getting health coverage. An insurance company can't turn you down or charge you more because of your condition. Once you have insurance, the plan can't refuse to cover treatment for pre-existing conditions. Coverage for your pre-existing conditions begins immediately.
This is true even if you have been turned down or refused coverage due to a pre-existing condition in the past.
The only exception is for grandfathered individual health insurance plans -- the kind you buy yourself, not through an employer. They do not have to cover pre-existing conditions. If you have one of these plans you can switch to a Marketplace plan during open enrollment and immediately get coverage for your pre-existing conditions.