Employer Liability – DE-09
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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