There has been yet another delay in implementing the Affordable Care Act (also known as Obamacare). As the law was written, the employer mandate — the part of the law requiring employers with at least 50 employees to provide affordable coverage to their full-time employees or pay a fine — was supposed to kick in at the beginning of 2014. Last year, the Obama administration delayed the mandate for a year, until the beginning of 2015.
Recently, the mandate was delayed further. The length of the delay depends on employer size:
These delays appear in final regulations from the IRS interpreting the employer mandate portion of the law.