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ARTICLE · 12 FEBRUARY 2014

IRS Issues Final ACA Employer Mandate Rule

Littler Mendelson
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The Internal Revenue Service has released the long-awaited final rule implementing the employer shared responsibility (the "pay-or-play" employer mandate) provisions of the Affordable Care Act (ACA).

United StatesEmployment and HR
Littler Mendelson, P.C.
Littler Mendelson, P.C.
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The Internal Revenue Service has released the long-awaited final rule implementing the employer shared responsibility (the "pay-or-play" employer mandate) provisions of the Affordable Care Act (ACA).  Generally, this mandate will require employers with 50 or more full-time and full-time equivalent employees to either offer employees and their dependents health coverage that meets affordability and "minimum value" requirements, or pay a penalty. The final rule includes some notable changes from the initial proposal.  In particular, the final rule offers a compliance phase-in for employers.

According to a fact sheet on the new rule, this phase-in will work as follows:

  • The employer mandate will generally apply to larger firms with 100 or more full-time employees starting in 2015 and employers with 50 or more full-time employees starting in 2016.

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