IRS FAQs: Employer Shared Responsibility Provisions FAQs Update (IRC §4980H)

Employer shared responsibility provisions, as provided under the Affordable Care Act, frequently asked questions updated on IRS website Aug. 16. Specifically, FAQ-40 and FAQ-55 were updated to reflect the inflation adjusted affordability threshold for 2023, and the per-employee amount of employer shared responsibility payment increase for 2023, respectively. [IRS Website Update, Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act (Aug. 16, 2022)]

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