The Employer Shared Responsibility Payment

The Employer Shared Responsibility Payment applies to some businesses with 50 or more full-time employees who don't offer insurance, or whose coverage doesn't meet certain minimum standards.

Regulations announced in 2014 have updated the following:

  • Which employers must make the payment

  • Which years some employers must begin making the payment

  • Other conditions about the payment

The Internal Revenue Service offers detailed questions and answers about the Employer Shared Responsibility Payment.

The Treasury Department has a fact sheet summarizing recent updates on the Employer Shared Responsibility Payment.

No employer with fewer than 50 full-time employees is subject to the Employer Shared Responsibility Payment in any year.

Have questions about the health care law and business? Contact the ACA Employer Call Line at 1-800-355-5856.

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