Employer Shared Responsibility Payment Notice (ESRP)

Employer Shared Responsibility Payment Notice (ESRP)

The IRS has started sending out ESRP notices (Letter 226-J) to employers for the 2018 tax year. Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that they may be liable for an Employer Shared Responsibility Payment (ESRP)...