The Affordable Care Act’s Employer Shared Responsibility (ESR) provision — often called “the Employer Mandate” or “Play or Pay” — requires large employers to offer health coverage to their full-time workers or face a potential penalty. Small employers with fewer than 50 full-time and full-time-equivalent employees are exempt.

Play or Pay took effect on January 1, 2015, although special transition relief rules will allow some employers to delay compliance for several months or into 2016.

PAY OR PLAY GUIDE: This Guide offers step-by-step guidance about the basic Play or Pay rules for employers and brokers and advisors assisting employers:

• Starting with Basics and Definitions
• Determining Large Employer Status
• Determining Full-Time Employees for Coverage
• Using Measurement Periods and Stability Periods
• Determining Minimum Essential, Minimum Value, and Affordable Coverage
• Estimating Penalties
• Qualifying for Transition Relief
• Checking Your Case

The Guide focuses on the most common provisions applicable to typical employer groups.

ACA Employer Mandate - Pay or Play Guide