Small-business groups are warning their members about an Internal Revenue Service rule that took effect July 1 that imposes heavy fines on small businesses that make payments to their workers to defray the cost of health insurance or medical expenses, Accounting Today reported. Under the IRS rule implemented for the Affordable Care Act, employers that do not offer a group health plan but give their workers additional pay to compensate for the purchase of health insurance or direct medical expenses can be fined $100 per day, per employee. In September 2013, the IRS issued a regulation prohibiting health care reimbursement arrangements, which applies to certain types of employee payment plans including health reimbursement arrangements, flexible spending arrangements and certain other employer health care arrangements, where an employer reimburses an employee for some or all of the premium expenses incurred for an individual market health insurance policy. The National Association for the Self-Employed, an advocacy group for the self-employed and micro-business community, is calling on the Treasury Department to delay the policy until the end of the year in order for bipartisan legislation to be passed.