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Benefits
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Protections for Employees

Nursing Mothers

Small Business Tax Credits

Grandfathered Provisions

Choose a year to see a timeline of key provisions for that year.

The Patient Protection and Affordable Care Act

The PPACA amends the
Fair Labor Standards
Act to prohibit employers from discharging or discriminating against any employee because the employee:
received a federal tax credit or cost-sharing subsidy to purchase health insurance;
provided or is about to provide to the employer, federal government, or state attorney general information relating to a violation, or what the employee reasonably believes to be a violation, of Title I of the PPACA; testified or is about to testify in a proceeding about such violation;
assisted or participated, or is about to assist or participate, in such a proceeding; or objects to or refuses to participate in any activity the employee reasonably believes to be a violation of Title I of the PPACA

The PPACA amends the
Fair Labor Standards
Act to require employers to provide nursing mothers, up to one year after the birth of their child, a reasonable break time each time the employee needs to express milk.
Employers must provide a place, other than a bathroom, that is shielded from view and free from intrusion from coworkers and the
public, which nursing mothers may be use. An employer with fewer than 50 employees is not required to comply if the requirements
would impose a significant difficulty or expense. The PPACA provides that an employer is not required to compensate an employee receiving such reasonable break time for any work time spent for such purpose.

Employers with no more
than 25 full-time
equivalent employees and annual average wages of less than $50,000 can receive a tax credit for purchasing health insurance for their employees. To receive this credit, employers are required to cover at least 50% of the total premium cost.
For tax years 2010 through 2013, the tax credit will be up to 35% of the employers contribution, with the full credit of 35%
available to employers with 10 employees or less and average annual wages of $25,000 or less.
Beginning in tax year 2014, the credit will be increased to 50% of the employers contribution


The health care reform
law contains health
insurance market reforms that will impact employers sponsoring group health plans and health issuers offering group and individual policies. Grandfathered plans, those in existence on the date of enactment of the PPACA, are exempt from some, but not all, of the new insurance market reform requirements. Although the statute explicitly allows grandfathered plans to enroll new employees and family members and maintain grandfathered status, it is silent about what changes to the plan would cause a plan to lose this status. Therefore, uncertainty exists regarding the scope of permissible changes employers can make to a plan in this regard.

The Patient Protection and Affordable Care Act was signed into law on March 23, 2010. Amendments to the PPACA were included in the Health Care and Education Reconciliation Act of 2010, which was enacted on March 30, 2010 (these two Acts are collectively referred to as the PPACA). The legislation will impose significant new responsibilities on employers, some of which are already effective. While further guidance is expected on the application of these requirements, this site provides a summary and timeline of key provisions of the PPACA. As employers look ahead to the implementation of the PPACA, Nielsen Benefits Group will be providing additional information to provide employers with compliance strategies.

Health Care Reform: A Timeline for Employers