Employer Mandate Under the ACA: Determining Full-Time Employees (Safe Harbors for 2014) | Practical Law
This Article addresses safe harbor methods for determining full-time employees under the Affordable Care Act's (ACA's) employer mandate. The safe harbors generally were available for 2014 but may cover periods extending into 2015 and 2016. Under the employer mandate, employers may be subject to payments for failing to offer health coverage or for offering coverage that is unaffordable or does not provide minimum value. In July 2013, however, the IRS announced that employer mandate penalties would not apply for 2014.