Administration Delays Portion of Employer Mandate, Again
Posted on Feb. 13, 2014

Monday, the Obama administration delayed for a second time what is commonly known as the Employer Mandate. The Employer Mandate originally required employers with 50 or more full time employees to provide “quality, affordable” health coverage to their employees starting January 1, 2014. In July of 2013, the start date of the Employer Mandate was pushed back to January 1, 2015. Yesterday’s final regulations postpone the Employer Mandate an additional year for mid size employers and water down requirements for large employers.

What do you need to know?

Employers with 50 to 99 full time (including full time equivalents) employees are not required to comply with the Employer Mandate until January 1, 2016. Reporting on employees and coverage still starts in 2015, and you must certify you did not reduce your workforce to fall below 100.

Employers with 100 or more full time employees (including full time equivalents) still must provide coverage under the mandate in 2015. However, they must only offer coverage to 70% of their employees (down from 95%) in 2015. That percent jumps back to 95% in 2016 and beyond (for now).

As always, employers with less than 50 full time employees (including equivalents) are not required to provide coverage.

The regulations issued yesterday attempt to simply how an employer calculates how many full time employees they have and what constitutes “affordable” coverage.

The three-page Fact Sheet discussing these changes can be found here:


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