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 employee is 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
No comments:
Post a Comment