Employer Shared Responsibility Payment
GPTKB entity
Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax penalty
|
| gptkbp:alsoKnownAs |
employer mandate penalty
|
| gptkbp:appliesTo |
applicable large employers
employer has 50 or more full-time equivalent employees |
| gptkbp:approvedBy |
gptkb:Affordable_Care_Act
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:enforcedBy |
gptkb:Internal_Revenue_Service
|
| https://www.w3.org/2000/01/rdf-schema#label |
Employer Shared Responsibility Payment
|
| gptkbp:imposedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:penalty |
Section 4980H(a) penalty
Section 4980H(b) penalty |
| gptkbp:relatedTo |
employer mandate
health insurance coverage |
| gptkbp:reportsTo |
gptkb:IRS_Form_1094-C
gptkb:IRS_Form_1095-C |
| gptkbp:startDate |
2015
|
| gptkbp:triggeredBy |
failure to offer minimum essential coverage
offering unaffordable coverage |
| gptkbp:bfsParent |
gptkb:Applicable_Large_Employers
|
| gptkbp:bfsLayer |
7
|