ACA Final Employer Mandate Rules: Worked Example, LiveFlo Updated

Author: Tracy Morley, XpertHR Legal Editor

A final rule implementing the employer shared responsibility provisions of the Affordable Care Act was issued by the Internal Revenue Service last month. The final rule includes a number of changes from the proposed regulations, the most significant of which is a phasing in of the requirements for employers with less than 100 full-time employees and for employers that offer coverage to most, but not all, of their full-time employees.

As a result, the Calculating Penalties Under the Affordable Care Act - Worked Example and the Determine if a Penalty Is Owed Under the Affordable Care Act Flowchart, located in the LiveFlo tool, have been updated with information incorporating the final regulations.

These tools can also be found on the Health Care Reform Resource Center.

An employer should review these developments and update its policies and procedures accordingly.