1. February 18, 2014
Health Care Reform Update: Week of February 17
Employer Pay or Play Q&As Available
On February 10, 2014, the Department of Treasury issued final regulations implementing the
employer shared responsibility provisions (also known as the employer pay or play mandate) under
the Patient Protection and Affordable Care Act (PPACA). The employer pay or play mandate is the
portion of the health care reform law that requires large employers to provide health coverage to their
full-time employees or pay a penalty.
The IRS has recently made available on its website a series of questions and answers that employers
will find helpful in understanding the shared responsibility requirements, as clarified by the final
regulations. The Q&A can be found here: http://www.irs.gov/uac/Newsroom/Questions-andAnswers-on-Employer-Shared-Responsibility-Provisions-Under-the-Affordable-Care-Act.
The Q&As address various aspects of the employer pay or play mandate, including:
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Basics of the Employer Shared Responsibility Provisions: Questions 1-3
Which Employers are Subject to the Employer Shared Responsibility Provisions:
Questions 4-14
Identification of Full-Time Employees: Questions 15-17
Liability for the Employer Shared Responsibility Payment: Questions 18-23
Calculation of the Employer Shared Responsibility Payment: Questions 24-26
Making an Employer Shared Responsibility Payment: Questions 27-28
Transition Relief: Questions 29-39
Basics for Small Employers: Questions 40 - 42
Additional Information: Questions 43-46
This information is not intended to represent legal or tax advice and has been prepared solely for informational
purposes. You may wish to consult your attorney or tax adviser regarding issues raised in this publication.