Employer Penalties

Explanation

Certain employers are subject to the employer shared responsibility provisions under the ACA. Under these provisions, such employers may be penalized for: 1) not providing minimum essential coverage to their full-time employees and dependents, or 2) not providing coverage that is affordable and that provides minimum value. On February 10, 2014, the Internal Revenue Services (IRS) and the Department of the Treasury issued a final rule implementing the employer shared responsibility requirements under section 4980H of the Internal Revenue Code.

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