什么是团体健康pp王者电子官网计划?
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Employer provided group insurance health plans offer lower cost insurance for employees since the employer pays a portion of the premium.
Employer-paid premiums for employee medical insurance are deductible by the company whether the coverage is under a group policy or individual policies. 看到注册. 证券交易委员会. 1.162-10(a).
The employee need not report the amount paid by the employer as current income. 参见IRC 证券交易委员会. 106
When an employee pays the premium and is then reimbursed by the employer, the amount received is not included in the employee's gross income. 看到注册. 证券交易委员会. 1.106-1.
根据pp王者电子官网计划支付的福利, which reimburse the employee for payments made for hospital, 手术或其他医疗费用, are not included in the employee's gross income.
Group medical plans are an attractive fringe benefit because personally paid medical insurance premiums and qualified medical expenses are only deductible when they exceed 7.纳税人调整后总收入的5%. 参见IRC 证券交易委员会. 213.
Self-insured medical reimbursement plans which favor employees who are officers, shareholders or highly-paid employees may not qualify for the above tax benefits.
The Code sets certain eligibility requirements for self-insured plans, similar to those applied in qualified retirement plans, which are designed to discourage discrimination. 参见IRC 证券交易委员会. 105(h).
The 健康pp王者电子官网 Portability and Accountability Act of 1996, 于8月21日签署成为法律, 1996, expanded the availability of coverage under group health plans. Effective with plan years beginning after June 30, 1997, the Act:
- Limits exclusions for pre-existing conditions.
- Prohibits discrimination in eligibility or premiums solely on the basis of an individual's health situation.
- Guarantees renewability for those employers with group health plans.
- Provides penalties for employers who do not comply with the law.
