What is the Employer Shared Responsibility Payment?



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

Regulations announced February 10, 2014 have updated the following:

  • which employers must make the payment

  • which years some employers must make 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.