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 2015, certain employers, referred to as “applicable large...more
The U.S. Department of the Treasury announced today that after hearing and considering the concerns of employers about the complexity of compliance with the Play-or-Pay requirements under the Affordable Care Act, it is...more
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