Employers with globally-mobile employees may not realize that under the terms of the Affordable Care Act (ACA), the requirement to offer certain health care coverage (the employer shared responsibility requirement), as well as the requirement for individuals to obtain coverage (the individual shared responsibility requirement), can apply to foreign nationals in the United States and U.S. assignees working overseas. Each of these shared responsibility requirements has complex rules, exceptions, and certain issues that are not fully resolved.
Professionals from KPMG's Global Mobility Services practice discuss these issues in this two-part video series.
December 10, 2014 | In this video (part 1 of 2), KPMG LLP's Veena Murthy and Ben Francis discuss some of the general rules under each type of mandate, with a focus on how each mandate may apply in connection with globally-mobile employees who are U.S. persons providing services outside the United States and non-U.S. persons providing services within the United States.
February 5, 2015 | In this video (part 2 of 2), Murthy and Francis continue their discussion, examining such matters as employer shared responsibility under the ACA, the types of coverage under a foreign plan that may be minimum essential coverage (MEC), the expatriate health plan law enacted in December 2014, what is expected of a 'large employer' with cross-border assignee employees, and what can happen if an employer is not providing employer-sponsored MEC to its cross-border assignee employees.