Q&A on Employer Shared Responsibility Provisions Under the ACA

The IRS answers FAQs regarding The Affordable Care Act’s employer shared responsibility provisions related to:

• Basics of the Employer Shared Responsibility Provisions
• Employers Subject to the Employer Shared Responsibility Provisions
• Identification of Full-Time Employees
• Offers of Coverage
• Affordability and Minimum Value
• Liability for the Employer Shared Responsibility Payment
• Calculation of the Employer Shared Responsibility Payment
• Making an Employer Shared Responsibility Payment
• Limited Transition Relief in 2016

Related Provisions