Human resources/workforce.

• Position: SMALL BUSINESS RESOURCE

The all-important employee handbook

An employee handbook is the centerpiece of an effective HR program. It should contain your company's policies and procedures, and communicate your expectations to employees. Some key elements:

EMPLOYMENT

Employment at will, employment categories, work hours, policies regarding equal opportunity, alcohol and drugs, computer use, personal appearance, etc.

TIMEKEEPING AND PAYROLL

Timekeeping procedures, pay days, payroll deductions

WORK CONDITIONS

Workplace safety, employee conduct

BENEFITS

Leave (vacation, sick, personal, maternity, other), holidays, health care, insurance

Small businesses and the Affordable Care Act

* The Affordable Care Act employer mandate does not apply to small businesses with less than 50 employees.

* Beginning in 2015, employers with more than 100 full-time-equivalent (FTE) employees must sponsor an "affordable" and "qualified" group health plan, or else the employer may have to pay a tax penalty capped at $2,000 per full time employee.

* In 2016, the employer mandate applies to...