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The Affordable Care Act requires some businesses with at least 50 full-time employees (or full-time equivalents) to offer health plans that meet certain minimum standards to those employees and their dependents. If Applicable Large Employers fail to offer such coverage, they may have to pay a tax called the Employer Shared Responsibility Payment.
The IRS and U.S. Treasury Department have issued final regulations on the Employer Shared Responsibility provisions under section 4980H of the Internal Revenue Code.
The employer shared responsibility policy affects employers as follows:
Find out whether you’re an applicable large employer.
The IRS Q & A page can help determine whether your business is subject to the employer shared responsibility regulations, and what reporting measures you may need to take.
Did you know some ACA regulations are based on group size?Learn more
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