The employer mandate of the Affordable Care Act kicks in Jan. 1, 2016. Businesses with an average of 50 or more full-time-equivalent employees must offer health care insurance to their workers. That health care may not cost the employees more than 9.5 percent of their income. Here is a checklist of actions to take between now and then: • Give notice. Since Oct. 1, 2013, employers large and small that are subject to the Fair Labor Standards Act are required to issue written ...

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