Are you a "large employer" subject to the "play or pay" penalties under the Affordable Care Act?

Beginning in 2014, "large employers" will be faced with the choice of offering their employees affordable employer-sponsored health care or paying a penalty.  The subject of this Part I of our three-part series "Whether to Play or Pay" focuses on whether employers are considered large employers subject to the play or pay rules under the Affordable Care Act ("ACA").

Question 1:          What is a "large employer" under the ACA?

Answer:                   A large employer is any entity that employs an average of at least 50 full-time employees (or combination of full-time and full-time equivalent employees) on business days during the preceding calendar year.

Question 2:          How are affiliated or related employers treated to determine the 50 full-time employee threshold?

Answer:                   All entities...Read More»