{"id":1155,"date":"2009-06-16T20:19:49","date_gmt":"2009-06-17T00:19:49","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=1155"},"modified":"2009-06-16T20:19:49","modified_gmt":"2009-06-17T00:19:49","slug":"irs-provides-cobra-guidance-on-seasonal-employees","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2009\/06\/irs-provides-cobra-guidance-on-seasonal-employees\/","title":{"rendered":"IRS Provides COBRA Guidance on Seasonal Employees"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-family: Verdana; color: black; font-size: 10pt;\">The <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\"><span style=\"mso-bidi-font-size: 12.0pt;\"><span style=\"color: #800080;\">Internal Revenue Service (IRS)<\/span><\/span><\/a> has released <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2009\/04\/n-09-271.pdf\" target=\"_blank\"><span style=\"mso-bidi-font-size: 12.0pt;\"><span style=\"color: #800080;\">Notice 2009-27, <\/span><\/span><\/a><\/span><em style=\"mso-bidi-font-style: normal;\"><span style=\"font-family: Verdana; color: black; font-size: 10pt; mso-bidi-font-size: 12.0pt;\"><a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2009\/04\/n-09-271.pdf\" target=\"_blank\"><span style=\"color: #800080;\">Premium assistance for COBRA benefits<\/span><\/a><\/span><\/em><span style=\"font-family: Verdana; color: black; font-size: 10pt;\">. Pursuant to the American Recovery and Reinvestment Act of 2009 or ARRA, certain involuntarily terminated employees are eligible for employer-provided subsidies to help pay for their Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage. Employers may then claim a credit on their <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\"><span style=\"mso-bidi-font-size: 12.0pt;\"><span style=\"color: #800080;\">Form 941<\/span><\/span><\/a> to be reimbursed for the assistance provided.<\/span><span style=\"font-family: Verdana; color: black; font-size: 7.5pt;\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-family: Verdana; color: black; font-size: 10pt;\">In recently issued guidance, the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\"><span style=\"mso-bidi-font-size: 12.0pt;\"><span style=\"color: #800080;\">IRS<\/span><\/span><\/a> confirmed that an employee \u201chired only for a limited period such as a seasonal worker or a teacher hired only for one school year\u201d is considered involuntarily terminated for premium subsidy purposes if the employee works to the end of season or contract period, is not offered employment, and is able and willing to work. Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\"><span style=\"mso-bidi-font-size: 12.0pt;\"><span style=\"color: #800080;\">Vision Payroll<\/span><\/span><\/a> if you have any questions on the COBRA premium reduction credit.<\/span><span style=\"color: black;\"><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Revenue Service (IRS) has released Notice 2009-27, Premium assistance for COBRA benefits. Pursuant to the American Recovery and Reinvestment Act of 2009 or ARRA, certain involuntarily terminated employees are eligible for employer-provided subsidies to help pay for their Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage. Employers may then claim a credit on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[795,819,545,548,321,847,842,938,24],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1155"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=1155"}],"version-history":[{"count":4,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1155\/revisions"}],"predecessor-version":[{"id":1175,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1155\/revisions\/1175"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=1155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=1155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=1155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}