Is the City of San Francisco providing any relief to employers and employees from Health Care Security Ordinance (HCSO) regulations?

Yes.

• The City is cancelling the employer requirements to submit the 2019 HCSO Annual Reporting Form.
• The City is allowing employees in San Francisco to use funds their employer has contributed to SF Medical Reimbursement Accounts (MRAs) for necessary expenses.

All other HCSO requirements are still in effect.

Helpful Resources

City of San Francisco, OLSE
Health Care Security Ordinance webpage

SF City Option Cash Disbursement Program
Details of allowance for one-time cash disbursements from SF MRAs

Claremont Insurance Services and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.

If a business closes, are terminated employees eligible for COBRA coverage?

No. COBRA coverage continues and/or is available only if the employer plan remains in place. Employers should consult their COBRA administrator before making any COBRA determinations.

Claremont Insurance Services and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.

Can HDHPs provide first dollar coverage for telehealth services?

Yes, the IRS has advised that high-deductible health plans (HDHPs) can pay for 2019 Covid-19 -related testing and treatment, without jeopardizing their status.

In addition, the CARES Act allows “telehealth and other remote care services” below the deductible to be permitted in an HSA-compatible high deductible health plan (HDHP). This provision is effective immediately and will expire December 31, 2021.

This also means that an individual with an HDHP that covers these costs may continue to contribute to a health savings account (HSA).

Helpful Resources

US Internal Revenue Service (IRS)
Coronavirus Tax Relief web page, including information of the refundable tax credits available under the FFCRA.

Claremont Insurance Services and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.

Can HDHPs provide first dollar coverage for Covid testing and treatment?

Yes, the IRS has advised that high-deductible health plans (HDHPs) can pay for 2019 Covid-19 -related testing and treatment, without jeopardizing their status. This also means that an individual with an HDHP that covers these costs may continue to contribute to a health savings account (HSA).

Helpful Resources

US Internal Revenue Service (IRS)
Coronavirus Tax Relief web page, including the news release and guidance relating to HDHP coverage of Covid-19 testing and treatment.

Claremont Insurance Services and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.

For Applicable Large Employers under the ACA, how is employee eligibility determined in the event of a reduction in hours, furlough or similar?

There are numerous issues that Applicable Large Employers will need to consider regarding employee eligibility, including appropriate administration of measurement and stability periods, affordability, and more. Employers should consult an ACA advisor.

Helpful Resources

Claremont has several HR Compliance and ACA Reporting trusted partners that can help brokers and employers navigate Affordable Care Act requirements. See the Trusted Partners section of our website for more information.

Claremont Insurance Services and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.

Is there any filing relief for Applicable Large Employers under the Affordable Care Act (ACA)?

Not currently.

Claremont Insurance Services and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.

Are furloughed employees eligible for COBRA coverage?

Some carriers are temporarily permitting employees to remain eligible for employer coverage during a furlough. Employers should check their carrier’s furlough policy, and then consult their COBRA administrator before making any COBRA determinations. In general, loss of employer coverage because of termination of employment or reduction in hours is a COBRA qualifying event.

Claremont Insurance Services and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.

What OSHA responsibilities do employers have related to the Coronavirus?

OSHA regulations stipulate that employers have a responsibility to provide a safe workplace. The US DOL, Occupational Safety and Health Administration has a web page dedicated to OSHA-related Coronavirus issues, including an outline of OSHA standards that apply to to Covid-19.

Claremont Insurance Services and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors before engaging in any transaction.

What is the Emergency Family and Medical Leave Expansion Act (Expanded FMLA or EFMLA)?

The Emergency Family and Medical Leave Expansion Act (Expanded FMLA or EFMLA) is the formal name for the part of the FFCRA legislation that provides a temporary expansion of the Family and Medical Leave Act (FMLA) to cover a new category of leave related to the Coronavirus.

What is the Emergency Paid Sick Leave Act (EPSLA)

The Emergency Paid Sick Leave Act (EPSLA) is the formal name for the part of the FFCRA legislation that provides emergency paid sick leave for employees affected by the Coronavirus.