The ACA requires applicable large employers – those with 50 or more full-time employees (FTEs) and full-time equivalents – to offer affordable minimum value coverage to substantially all FTEs (those working 30 or more hours per week) and their dependents, or risk paying a penalty for their failure to do so. The requirement, known as the employer mandate or employer shared responsibility provision, has been in effect since 2015.
Employers that are subject to the employer mandate must be familiar with the rules for determining an employee’s full-time status and must ensure that they have reliable systems for tracking work hours. This publication addresses these matters in detail.
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