Employer Mandate Clarified in Regulations
The IRS and other government agencies have issued regulations on the employer mandate provision of health care reform.
In recent months, the IRS and other government agencies have issued proposed and final regulations that clarify the employer mandate in the Affordable Care Act. The employer mandate, sometimes also called "play or pay," requires employers with at least 50 full-time employees to either provide affordable, comprehensive health benefits or pay a penalty. Among many other things, the recent regulations explain how employers are to count employees, how to determine whether coverage meets the requirements of the Affordable Care Act, and how to figure out whether coverage is "affordable" under the law.
For detailed information on how the employer mandate works, see Understanding the Employer Mandate in Healthcare Reform.