Beginning January 1, 2015, the Patient Protection and Affordable Care Act requires most employers with 100 or more full-time employees or full-time equivalents to provide health coverage or pay a penalty tax for failure to do so. Beginning in 2016, most employers with 50 or more full-time employees or full-time equivalents are subject to the same penalty tax. This summary provides guidance on which entities are subject to the penalty tax, how the tax is calculated, and strategies to consider with respect to complying with the law.
Article: Pay or Play-Determining Which Employers Are Subject to the Penalties Under Health Care Reform- Skip to main content
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