Employer Responsibilities Under the Affordable Care Act

Starting in 2014, employers with at least a certain number of employees will be subject to the Employer Shared Responsibility provisions of the Patient Protection and Affordable Care Act (ACA).

Under these provisions, employers must offer affordable health coverage that provides a minimum level of coverage to their full-time employees or face an Employer Shared Responsibility payment if at least one of their full-time employees receives a premium tax credit for purchasing individual coverage on one of the new Affordable Insurance Exchanges.

See IRS Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act, December 2012.

LeadingAge has compiled a variety of resources for members to utilize in determining their responsibilities under the Employer Shared Responsibility provisions of the ACA.  In addition, we have included some resources on the Small Business Health Care Tax Credit and a link to the ACA itself.