"Pay or Play" (Employer Shared Responsibility)

The employer shared responsibility provisions (also known as "pay or play") require applicable large

employers ("ALEs")—generally those with at least 50 full-time employees, including full-time 

equivalent employees—to offer affordable health insurance that provides a minimum level of

coverage to full-time employees (and their dependents) or pay a penalty tax if any full-time

employeeis certified to receive a premium tax credit for purchasing individual coverage on the Health

 Insurance Marketplace (Exchange).


This section covers the following topics:

Determining Applicable Large Employer (ALE) Status

Identifying Full-Time Employees

Affordability & Minimum Value

Pay or Play Penalties

Toolkit and Calculators


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