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  •  Employer Shared Responsibility Payments (0+ / 0-)

    Every employer shall pay an employer shared responsibility payment for each calendar year in an amount equal to the product of--

    `(1) the number of full-time equivalent employees employed by the employer during the preceding calendar year, multiplied by

    `(2) the applicable percentage of the average HAPI plan premium amount for such calendar year.

    `(b) Applicable Percentage- For purposes of subsection (a)(2)--

    `(1) IN GENERAL- The applicable percentage shall be determined as follows:

    Revenue per employee national percentile of the taxpayer for the preceding calendar year:

    Large employer:
    0-20th percentile             17%              
    21st-40th percentile          19%              
    41st-60th percentile          21%
    61st-80th percentile          23%              
    81st-99th percentile          25%            

    Small employer:
    0-20th percentile             2%              
    21st-40th percentile          4%              
    41st-60th percentile          6%
    61st-80th percentile          8%              
    81st-99th percentile          10%            

    `(2) APPLICABLE PERCENTAGE FOR CERTAIN NON-REVENUE PRODUCING ENTITIES- In the case of an employer which is a nonprofit entity, a State or local government, or any other type of entity for which the Secretary determines that calculating revenue per employee is not appropriate, the applicable percentage shall be--

    `(A) in the case of a large employer, 17 percent, and

    `(B) in the case of a small employer, 2 percent.

    `(3) ADDITIONAL RATE FOR CERTAIN SMALL EMPLOYERS-

    `(A) IN GENERAL- In the case of a small employer, the applicable percentage determined under paragraph (1) shall be increased by 0.1 percent for each full-time equivalent employee employed by the employer during the preceding calendar year in excess of 50.

    `(B) MAXIMUM ADDITIONAL RATE- The increase in the applicable percentage determined under this paragraph shall not exceed 15 percent.

    `(4) REVENUE PER EMPLOYEE NATIONAL PERCENTILE RANK- At the beginning of each calendar year, the Secretary, in consultation with the Secretary of Labor, shall publish a table, based on sampling of employers, to be used in determining the national percentile for revenue per employee amounts for the preceding calendar year.

    `(c) Transition Rates-

    `(1) TRANSITION RATE FOR EMPLOYERS PREVIOUSLY PROVIDING HEALTH INSURANCE-

    `(A) IN GENERAL- In the case of the first and second calendar years to which this section applies, in the case of any employer who provided health insurance coverage for employees on the day before the date of enactment of the Healthy Americans Act, the employer shared responsibility payment shall be, in lieu of the amount determined under subsection (a), an amount equal to--

    `(i) 100 percent of the designated employee health insurance premium amount of such employer, minus

    `(ii) the employee salary investment amount.

    `(B) EMPLOYEE SALARY INVESTMENT AMOUNT- For purposes of this paragraph--

    `(i) IN GENERAL- The term `employee salary investment amount' means the lesser of--

    `(I) the excess of the amount of average yearly wages paid to all employees for such year over the amount of average yearly wages paid to such employee for the year before the first year this section applies, or

    `(II) the designated employee health insurance premium amount of such employer.

    `(ii) NONDISCRIMINATION RULES- No amount paid by an employer shall be treated as an employee salary investment amount unless such amount is distributed to all employees on a basis that is proportional to the designated employee health insurance premium amount paid with respect to such employee before such distribution.

    `(iii) NOTICE REQUIREMENT- No amount paid by an employer shall be treated as an employee salary investment amount unless the employer gives each employee notice of the amount of the designated employee health insurance premium amount paid by the employer with respect to the employee.

    `(C) EMPLOYER SHARED RESPONSIBILITY CREDIT- The Secretary may provide a credit to private employers who provided health insurance benefits greater than the 80th percentile of the national average in the 2 years prior to enactment of this Act, can demonstrate the benefits provided encouraged prevention and wellness activities as defined in this Act, and continue to provide wellness programs.

    `(D) SPECIAL RULE FOR SELF-INSURED EMPLOYERS- In the case of any employer who provided health care coverage for employees through self-insurance, `average HAPI plan premium amount for the first year this section applies' shall be substituted for `designated employee health insurance premium amount of such employer' in subparagraphs (A)(i) and (B)(i)(II).

    `(E) REGULATIONS- The Secretary may establish such rules and regulations as necessary to carry out the purposes of this paragraph.

    `(2) TRANSITION RATE FOR OTHER EMPLOYERS- In the case of any employer who did not provide health insurance to employees on the day before the date of enactment of the Healthy Americans Act--

    `(A) the employer shared responsibility payment for the first year this section applies shall be an amount equal 1/3 of the amount otherwise required under this section (determined without regard to this subsection), and

    `(B) the employer shared responsibility payment for the second year this section applies shall be an amount equal 2/3 of the amount otherwise required under this section (determined without regard to this subsection).

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