Ask a CPA

SHOP (Small Business Health Options Program) is a small business marketplace set up by your state where employers with 50 or fewer employees can buy health insurance for their employees. For more information, visit your state health website.

A full time employee is someone who works on average 30 hours or more per week. To determine whether you need to provide employer-purchased insurance in 2014, you will need to look at how many full time employees you employed in 2013.

Yes, the value of taxable wages not paid in cash, such as noncash fringe benefits, are subject to Additional Medicare Tax, if, in combination with other wages, they exceed the individual’s applicable threshold.
Noncash wages are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold.

Yes. Wages paid by an employer and by the third party need to be aggregated to determine whether the $200,000 withholding threshold has been met.
The same rules that currently assign responsibility for sick pay reporting and payment of Medicare tax based on which party is treated as the employer (that is, the employer, the employer’s agent, or a third party that is not the employer’s agent) apply also to Additional Medicare Tax.

Medicaid and the Children's Health Insurance Program can not refuse to cover you or charge you more because of a health condition.

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.

Go to https://www.healthcare.gov/

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

For more info on the Affordable Care Act and other labor resources go to: https://www.dol.gov/ebsa/faqs/main.html

Beginning in 2018, there will be a 40 percent excise tax levied on insurance companies when insurance premiums exceed certain amounts. This new tax won’t be levied on the employer unless they provide self-funded plans. The tax applies to the extent that yearly premiums exceed $10,200 for single coverage and $27,500 for family coverage.