FAQs Updated to Reflect Postponement of Employer Mandate Under the Affordable Care Act

Author: Tracy Morley, XpertHR Legal Editor

The postponement of the employer mandate from January 1, 2014 to January 1, 2015 has resulted in updates to six 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?