Compliance Materials

Under the ACA employer mandate, employers with at least 50 full-time employees (FTEs) (including equivalents) – known as “applicable large employers” (ALEs) – must offer affordable coverage or pay a tax penalty. The requirement, also known as the “employer shared responsibility” provision, has been in effect since 2015. This publication provides information on which entities are considered ALEs; it highlights the process to determine ALE status and notes special considerations. View the full pu

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

The ACA requires applicable large employers (ALEs) – 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 a penalty. The requirement, known as the employer mandate or employer shared responsibility provision, has been in effect since 2015. ALEs can use one of two measurement methods – the monthly measurement method or the look-back

The ACA requires applicable large employers (ALEs) – 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 hours or more per week) and their dependents. The requirement, known as the employer mandate or employer shared responsibility provision, has been in effect since 2015. Failure to comply with the employer mandate can result in two potential penalties: Penalty A (for failure to offe

Employers with 50 or more full-time employees (FTEs) and all employers that sponsor self-insured (including level-funded) group health plans are required to report information to the IRS about the health coverage provided during the prior calendar year. The reporting requirement assists the federal government in enforcing the ACA employer shared responsibility provisions, commonly referred to as the employer mandate. The reporting also ensures proper administration of the premium tax credit and