Guidance on employer penalties under the Affordable Care Act

HRS Insight

Under the Affordable Care Act (ACA), employers face significant penalties (sometimes called the 'pay or play' provisions) if they fail to offer healthcare coverage to their full-time employees or if the coverage offered is not affordable. The IRS recently issued proposed regulations on the employer shared responsibility penalties and followed this by posting FAQs on their website. The proposed regulations incorporate and expand upon some of the guidance previously provided in IRS Notices.

Return to Tax research and insights
HRS Insight archive