Employer Mandate

Requirement to Offer Coverage (2015)

Beginning in 2015, employers with 50 or more full-time employees that do not offer minimum essential (health care) coverage must pay a fee if any full-time employee receives premium assistance through an Exchange [$2,000 multiplied by the total number of full-time employees minus 30, as the first 30 employees are exempt].

Employers who offer minimum essential coverage, but who have employees for whom the coverage does not meet minimum value or is not affordable, must pay the lesser of: $3,000 for each full-time employee who receives premium assistance through an Exchange or $2,000 per full-time employee (minus 30).

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