XIII. Particular Positions of Employment

A. Home Care Workers

Commenters on behalf of the home care industry, as well as other industries, stated that the additional expense of providing coverage or paying the assessable payment under section 4980H could cause an employer financial difficulties martinslieder. The Treasury Department and the IRS understand that in certain instances the additional expense may be a burden for an employer; however, section 4980H applies to all applicable large employers and does not provide an exception, either for employers in a particular industry such as the home care industry, or for employers with more difficulty adjusting revenue streams avira virenschutz kostenlos downloaden deutsch. Accordingly, the final regulations do not provide for these types of exceptions.

Section 4980H applies, however, only with respect to an applicable large employer, and in some circumstances the service recipient rather than a home care agency may be the common law employer of the health care provider download video from youtube without program. For example, if the service recipient has the right to direct and control the home care provider as to how they perform the services, including the ability to choose the home care provider, select the services to be performed, and set the hours of the home care provider, these facts would indicate that the service recipient is the employer under the common law standard noten onlineen. In that case, the agency that placed the home care provider would not be subject to section 4980H with respect to that particular provider, and the service recipient employer generally would not be subject to section 4980H with respect to any employee because the service recipient is unlikely to employ 50 full-time employees (including FTEs) herunterladen.