The ACA includes a “shared responsibility” provision, which imposes penalties on “large” employers if at least one of their full-time employees obtains a premium credit through an insurance exchange. The report discusses the definitions of employer and employee types and the application to the employer penalty in greater detail.
The actual amount of the penalty varies depending on whether an employer currently offers insurance coverage or not. In order for employers who do provide health insurance coverage to avoid paying a penalty, health insurance coverage that is both affordable and adequate must be offered to the employee and his/her dependents. The report provides greater detail about these requirements.
The report describes the proposed regulations in greater detail and provides examples of potential dates when employers will need to begin measuring full-time status for their ongoing employees.The report is at http://assets.opencrs.com/rpts/R41159_20130403.pdf.