Managing Employee Benefit Plans – Employer Liability


Why are employers required to submit a DE-09 and DE-09C?

All health insurance carriers require firms to submit their California quarterly payroll tax filing when they initially apply and once a year thereafter.

This requirement is to meet a number of regulatory and compliance issues.  Basically, all employees listed on the DE-09 must be enrolled in a plan or waive coverage (or are not eligible if part-time, seasonal, etc.)  Further, enrollees must appear on the DE-09 to show actively at work – W-2 status.  For example, CalCPA Health must ensure that all participants are eligible and firms are properly size-classified, under various provisions of the California insurance code and the Affordable Care Act – or risk severe penalties.

Submitting the DE-09 also reduces our Participating Employers liability by identifying possible non-compliance issues ahead of the regulatory agencies.

(Note: Form DE-09C must be submitted quarterly along with form DE-09.)

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