Recently, we published a Client Update explaining how the Play-or-Pay mandate, or Employer Shared Responsibility provision, under the Affordable Care Act (ACA) generally works. To summarize, we described how an employer...more
The Affordable Care Act added the so-called “Play or Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2014, certain employers may be subject to a penalty tax,...more
2/13/2013
/ Affordable Care Act ,
Department of Health and Human Services (HHS) ,
Federal Poverty Line ,
Full-Time Employees ,
Healthcare ,
IRS ,
Minimum Essential Coverage ,
Pay or Play ,
Penalties ,
Safe Harbors ,
Shared Responsibility Rule ,
Threshold Requirements ,
Transition Relief ,
W-2