Employer Shared Responsibility Under the ACA Delayed Until 2016
Employers with the equivalent of 50-99 full time employees, the Employer Shared Responsibility of the ACA, will not take effect until 2016.
Employers with 100+ full time equivalent employees, offering coverage to 70% of their full time employees will be counted as fulfilling the Employer Shared Responsibility mandate in 2015. This is a transitional measure and by 2016, large employers will need to provide coverage to 95% of their full time employees.