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Employer Mandates › Healthcare Reform › Pay or Play

Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide... more +
Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide minimum essential insurance coverage to their employees or else pay statutory penalties. The concept of an employer mandate is not unique to the Affordable Care Act; many EU countries have their own versions with different and/or expanded employer obligations.  less -
Cole Schotz

The Affordable Care Act Part Two – Preparing for 2015

Cole Schotz on

This is the second of a three part series on the Affordable Care Act (“ACA” or “Act”), commonly known as “ObamaCare.” This post discusses the Employer Mandate, which takes effect January 1, 2015, and certain reporting...more

Parker Poe Adams & Bernstein LLP

Health Care Reform: Beware of Litigation Risks

Parker Poe Adams & Bernstein LLP on

As almost all employers know, one of the many requirements of health care reform is the so-called employer mandate. The employer mandate generally provides that large employers who fail to offer their full-time employees...more

Sherman & Howard L.L.C.

Final Regulations Clarify Requirements Under Pay or Play Mandate and Extend Transition Relief for Some Employers

Sherman & Howard L.L.C. on

On February 10, 2014, the IRS issued final regulations implementing the employer shared responsibility provisions (the “Pay-or-Play Mandate”) of the Patient Protection and Affordable Care Act (“PPACA”). The final regulations...more

Obermayer Rebmann Maxwell & Hippel LLP

Oh, What a Shock! Provisions of the ACA Delayed Again

Obermayer Rebmann Maxwell & Hippel LLP on

In a move that will not come as a surprise to anyone who has been following the rocky implementation of the Affordable Care Act (“ACA”), the Obama Administration has yet again delayed important provisions of the ACA. In a...more

Perkins Coie

Final “Play-Or-Pay” Regulations Provide Relief And Much Needed Clarification

Perkins Coie on

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

Franczek P.C.

Monthly Benefits Update - February 2014

Franczek P.C. on

Health & Welfare Plans - Health Care Reform: IRS Issues Final ACA “Pay or Play” Regulations - The IRS issued final regulations regarding the employer shared responsibility provisions under the Affordable Care...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 43: Coordinating the 3-Month Delay under Employer Shared...

Mintz - Employment, Labor & Benefits... on

So much attention has been paid to the issuance of the final employer shared responsibility regulations that some might have missed the news that final regulations were recently issued under another of the Affordable Care...more

Mintz - Health Care Viewpoints

Health Care Reform Update -- February 24, 2014

Mintz - Health Care Viewpoints on

In This Issue: Implementation of the Affordable Care Act; Other Federal Regulatory Initiatives; Other Congressional and State Initiatives; and Hearings and Mark-Ups Scheduled. Excerpt from Implementation of the...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 44: The Top 10 Changes Made by the Final Treasury Regulations...

Mintz - Employment, Labor & Benefits... on

In last week’s post on the topic of the recently issued final regulations under the Affordable Care Act’s employer shared responsibility (a/k/a “pay-or-play”) rules, we suggested that the final regulations broke little new...more

Akerman LLP - HR Defense

Health Care Reform – New Guidance For Employers And Relief For Mid-Size Employers

Akerman LLP - HR Defense on

Employers in all industries are well aware of the complexities of the Affordable Care Act, and the seemingly constant barrage of guidance that interprets the health care reform requirements that apply to them. We have a...more

Cozen O'Connor

Health Care Reform Implementation Update - February 14, 2014

Cozen O'Connor on

This week the Obama administration announced that it would delay the employer mandate, which requires that businesses with more than 50 full-time employees provide full-time employees with health insurance or pay a penalty,...more

Williams Mullen

Employer Healthcare Mandate Transition Relief Announced

Williams Mullen on

This week, the Treasury Department announced transition rules that delay implementation of the Affordable Care Act (ACA) employer health insurance mandate for some employers and modify it for others. ...more

Winstead PC

Healthcare Reform Mandate Delayed (Again) for Some Employers

Winstead PC on

On Monday, February 9, 2014, the Agencies issued regulations that provide additional guidance regarding the employer mandate (i.e. the “play or pay” penalty) under Healthcare Reform. But, the most surprising aspect of the...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 45½: Treasury/IRS Issue Long-Awaited Final Regulations under...

Mintz - Employment, Labor & Benefits... on

Breaking with long standing tradition—i.e., issuing important rules on a Friday before a holiday weekend, or (failing that) any Friday (hence the reference to Week 45½ in this post)—the Treasury Department and the IRS today...more

King & Spalding

Proposed Health Coverage Reporting Rules Under the Affordable Care Act

King & Spalding on

In September, the Internal Revenue Service (the "IRS") issued proposed regulations under Sections 6055 and 6056 of the Internal Revenue Code (the "Code") that establish annual health coverage information reporting and...more

Akin Gump Strauss Hauer & Feld LLP

Changing Healthcare Landscape Poses Challenges for Directors

Akin Gump Strauss Hauer & Feld LLP on

Despite the continuing legal challenges and political hardball, as well as the delays and technical glitches, it appears that the Patient Protection and Affordable Care Act, more commonly known as Obamacare, is here to stay. ...more

Mintz - Employment, Labor & Benefits...

Affordable Care Act Checkup: 2014 Payroll

Mintz - Employment, Labor & Benefits... on

This past summer, the Obama administration decided to delay the “employer shared responsibility” portion (also known as the “employer mandate” or “pay or play mandate”) of the Affordable Care Act (the “ACA”) for one year...more

McAfee & Taft

EmployerLINC Employee Benefits Alert - No employer penalties for lack of exchange notice

McAfee & Taft on

Under the Affordable Care Act (ACA), an employer subject to the Fair Labor Standards Act must provide a written notice to current employees about the Health Insurance Marketplace (the “Exchange Notice”) by October 1, 2013,...more

Proskauer - Employee Benefits & Executive...

Oklahoma’s Challenge to Health Care Reform’s “Employer Mandate” May Proceed

Proskauer - Employee Benefits & Executive... on

A federal district court recently ruled that, at the pleadings stage, Oklahoma established standing to pursue its suit to bar enforcement of the Affordable Care Act’s (“ACA”) shared responsibility penalty provisions....more

Snell & Wilmer

Government Agencies Release Additional Guidance on Minimum Essential Coverage, Minimum Value and Summary of Benefits and Coverage

Snell & Wilmer on

As discussed in our March 20, 2013 Legal Alert – Health Care Reform’s Large Employer Play or Pay Penalties: A Checklist for Employers, large employers will be subject to a penalty tax if they either: (1) fail to offer...more

Stoel Rives LLP

IRS Guidance On Delay in Implementing Pay-or-Play Penalties of ACA Health Care Reform Law

Stoel Rives LLP on

The IRS issued Notice 2013-45 recently, the official guidance document explaining the one-year delay in the implementation of the employer pay-or-play penalties under the Patient Protection and Affordable Care Act ("PPACA")...more

Fisher Phillips

Benefits Update, No. 3, August 2013: Healthcare Reform: What Was and Was Not Delayed?

Fisher Phillips on

On July 2, 2013, the U.S. Treasury Department delayed enforcement of the employer “play or pay” mandate penalties and reporting requirements one year to 2015, stating that covered employers should still comply with the...more

Cozen O'Connor

Health Care Reform Implementation Update - July 23, 2013

Cozen O'Connor on

With only two weeks before Congress’ August recess and just a little more than two months before October open enrollment begins, Washington is busy sorting through, implementing and, in some cases, fighting the Affordable...more

Manatt, Phelps & Phillips, LLP

Healthcare Law -- Jul 15, 2013

Manatt, Phelps & Phillips, LLP on

How Does the DOMA Defeat Impact Healthcare Reform and Health Insurance Access? - NOTE: The Supreme Court's 5-4 decision to invalidate the Defense of Marriage Act (DOMA) will affect more than 1,000 federal statutes—and...more

Poyner Spruill LLP

Health Care Reform Employer Mandate Delayed; DOMA Struck Down - What Now For Employers?

Poyner Spruill LLP on

Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...more

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