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The ACA’s Employer Mandate has three core components. One of the biggest is affordability. But that raises a practical question: How do employers prove their coverage was affordable if they don’t actually know an employee’s household income? In this episode, we break down ACA Safe Harbors—the IRS-approved methods employers use to document affordability and protect themselves from Tackhammer penalties (especially during 1095 season). We’ll walk through the three Safe Harbor options, how each one is calculated, and how they connect to Form 1095-C. Contents: 00:00 Why Safe Harbors Matter to You 00:20 Safe Harbor #1 — W-2 Wages 00:53 Safe Harbor #2 — Rate of Pay 01:21 Safe Harbor #3 — Federal Poverty Line (FPL) 01:55 Risk 1: The Tackhammer Penalty 02:32 Risk 2: 1095-C Reporting Risk Resources: Explore BerniePortal’s HRIS https://www.bernieportal.com/feature-... Enroll in BernieU: https://www.bernieportal.com/bernieu/ #HR, #HumanResources, #HRTips, #SmallBusiness, #HRPartyOfOne, #Payroll #HRIS #ACA #EmployerMandate