What Are an Employer’s Responsibilities under Federal Health Care Reform?


Enacted in March 2010, the Patient Protection and Affordable Care Act (ACA) (P.L. 111-148 ), together with the Health Care and Education Reconciliation Act of 2010 (P.L. 111-152 ), form a health care reform package that fundamentally alters the health care landscape for both individuals and employers. While the legislation does not require employers to provide workers with health care coverage, "large" employers (generally, employers with at least 50 full-time employees) will be subject to "play or pay" rules beginning in 2015 (given a one-year period of transition relief). Employees working 30 or more hours per week are generally treated as full-time employees.

A penalty will be assessed on a large employer that: