“Play or Pay” refers to the Employer Mandate, part of the Affordable Care Act. The Internal Revenue Service needs a way to know whether an organization is subject to Play or Pay and, then, whether that organization is complying. That requires paperwork, Forms 1094-B, 1095-B, 1094-C and 1095-C for Sections 6055 and 6056 reporting. IRS issued final rules on all this in early March, and Web Hill, executive vice president of Ceridian Tax Services, has provided a primer. Read Hill’s blog entry.

Welcome to the Compliance Center

Burden of Proof: Reporting Requirements for Play or Pay

May 7, 2014

“Play or Pay” refers to the Employer Mandate, part of the Affordable Care Act. The Internal Revenue Service needs a way to know whether an organization is subject to Play or Pay and, then, whether that organization is complying. That requires paperwork, Forms 1094-B, 1095-B, 1094-C and 1095-C for Sections 6055 and 6056 reporting. IRS issued final rules on all this in early March, and Web Hill, executive vice president of Ceridian Tax Services, has provided a primer. Read Hill’s blog entry.