ACA employer mandate delayed until 2015

On 2 July 2013, the Obama administration announced a one-year delay in the so-called ‘employer mandate’ under the Affordable Care Act (ACA). The delay brings much-needed relief to employers who have been struggling with mountains of new guidance, and the need for yet-to-be-issued guidance, to meet the anticipated 1 January 2014 deadline.

Under the ACA, employers will be required either to provide minimum levels of health coverage to full-time employees and their dependents or to face the risk of paying penalty taxes that will subsidise the cost of employees’ premium tax credits for buying their own coverage on newly created health insurance exchanges. Employers and insurers must comply with information reporting requirements associated with the mandate, for which no guidance has yet been provided. The delay in the effective date will provide more time for the administration to try to streamline these requirements and for employers and insurers to implement the required reporting systems…

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