The Affordable Care Act (ACA) establishes specific requirements for employers regarding health insurance coverage, reporting, and compliance. Failure to comply with ACA regulations can result in significant penalties from the IRS and the Department of Labor (DOL).
This guide provides a comprehensive breakdown of ACA employer obligations, including coverage requirements, affordability standards, reporting duties, additional ACA compliance obligations, and deadlines.
- Which Employers Are Subject to ACA Requirements?
- ACA Employer Mandate: What Coverage Must Be Offered?
- What is Considered Affordable and Minimum Value Coverage?
- ACA Employer Penalties for Non-Compliance
- ACA Full-Time Employee Determination
- ACA Employer Reporting Requirements
- Additional ACA Employer Obligations
- Final Thoughts: Key Takeaways for Employers
- Next Steps for Employers
- Read More about Compensation & Benefits
Which Employers Are Subject to ACA Requirements? #
The ACA Employer Mandate applies to Applicable Large Employers (ALEs), which are defined as:
- Employers with 50 or more full-time equivalent (FTE) employees in the previous calendar year.
- ALE status is determined annually by counting all full-time employees and part-time employees converted to FTEs.
Employers must accurately track their workforce size to determine their status and obligations under the ACA.
Disclaimer #
The information on this site is meant for general informational purposes only and should not be considered legal advice. Employment laws and requirements differ by location and industry, so itโs essential to consult a licensed attorney to ensure your business complies with relevant regulations. No visitor should take or avoid action based solely on the content provided here. Always seek legal advice specific to your situation. While we strive to keep our information up to date, we make no guarantees about its accuracy or completeness.
This content may contain affiliate links, meaning we receive a commission if you decide to make a purchase through our links, at no cost to you.
For more details, refer to our Terms and Conditions.