FAQs Updated to Reflect Final ACA Shared Responsibility Rules

Author: Tracy Morley, XpertHR Legal Editor

The final rule implementing the employer shared responsibility provisions of the Affordable Care Act (commonly referred to as the employer mandate or the pay or play mandate) has resulted in updates to nine FAQs on the Health Care Reform Resource Center.

  1. What is the penalty under the Affordable Care Act (ACA) for an employer that does not offer health coverage?
  2. What is the penalty under the Affordable Care Act (ACA) for an employer that offers health coverage that is not considered affordable or does not provide minimum value?
  3. What is the employer shared responsibility requirement under the Affordable Care Act?
  4. When do the employer shared responsibility requirements go into effect?
  5. How are full-time equivalent employees (FTEs) calculated under the Affordable Care Act?
  6. Does the Affordable Care Act (ACA) require an employer to offer health care coverage to employees?
  7. Does an employer have to pay for health coverage in order to avoid a penalty under the Affordable Care Act (ACA)?
  8. How is an employee classified under the look-back measurement method for determining full-time employee status under the Affordable Care Act?
  9. How does the look-back measurement method for determining full-time employee status under the Affordable Care Act apply to new variable hour and seasonal employees?

In addition, the following FAQ was updated to reflect an employer's responsibility to provide notice to new employees: