The Play-or-Pay Penalty and Counting Employees under the ACA
Since 2015, the Affordable Care Act (ACA) has required applicable large employers (ALEs) to offer their full-time employees health coverage or pay one of two shared responsibility penalties (ESRP or "play-or-pay"). An employer is an ALE if it employs 50 or more full-time or full-time equivalent employees. Final IRS regulations provide guidance to help employers determine if they are ALEs and what they must do to avoid penalties.
Download this comprehensive guide to explore:
- Which workers must be counted
- What hours must be counted
- If the employer large enough for penalties to be an issue
- Applying the requirement to offer coverage
- Applying the requirement to offer affordable, minimum value coverage
- Which full-time employees must be offered coverage
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