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Reporting requirements under the Affordable Care Act call for high levels of coordination between payroll and HR departments. One of the biggest changes this year is the employer shared responsibility provisions that went into effect for many large employers. Correct payroll data is vital to the end-of-year reporting process and in assessing whether an employer is subject to the provisions. Mike Trabold, director of compliance risk at Paychex, shares five best practices to ensure accuracy and help reduce the likelihood of penalties.

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