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Notice: During the government shutdown, continue using your 2025 health insurance plan and providers. Use this site to apply for and enroll in 2026 coverage during Marketplace Open Enrollment.

Employer shared responsibility payment (ESRP)

The Affordable Care Act requires certain employers with at least 50 full-time employees (or equivalents) to offer health insurance coverage to its full-time employees (and their dependents) that meets certain minimum standards set by the Affordable Care Act or to make a tax payment called the ESRP.