Affordable Care Act Employer Mandate Postponed until 2015

Under ACA employers with 50 or more full-time/full-time equivalent employees are required to
offer affordable insurance to their employees. The penalty could be $3,000 per employee. This
requirement was scheduled to go into effect on Jan. 1 2014.

This has been postponed until Jan 1, 2015
mainly to allow employers more time to comply with
the reporting requirements involved. To quote Mark
Mazur (Assistant Secretary for Tax Policy) “Over the
past several months, the Administration has been
engaging in a dialogue with businesses – many of which
already provide health coverage for their workers –
about the new employer and insurer reporting
requirements under the Affordable Care Act (ACA). We
have heard concerns about the complexity of the requirements and the need for more time to
implement them effectively.”

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