Archived Insight | January 15, 2015

The ACA's Employer Shared Responsibility Penalty

Large employers subject to the employer shared responsibility penalty under the Affordable Care Act (ACA) that contribute to multiemployer plans will generally be protected from the penalty with respect to those full-time employees for whom the employer is required to contribute to the plan. We provide an overview of the employer penalty and then explore how contributing to a multiemployer plan protects the employer from the penalty and what information plan administrators should be providing to the plan’s contributing employers as these employers implement strategies to avoid the penalty and fulfill their reporting obligations under the ACA.

Questions about the topic?

We're here to help. Get in touch. 

Speak with Us

See more insights

Man Self Injecting GLP 1 Weight Loss Medication Pen At Home

GLP-1s Have Disrupted the Market for Other Diabetes Drugs

Segal’s SHAPE data shows how rising GLP-1 use coincided with declines in insulin, Metformin and DPP-4 inhibitor use.
Femal Japanese Professor Standing Next To Student Teaching

2026 College and University Benefits Study

See how your institution’s benefits compare with peers and use 2026 CUBS benchmarking data and insights to strengthen total rewards strategy now.
Business Black Man Working On Laptop In Modern Office

Registration Is Open for IDR Gateway Accounts

Get guidance on IDR Gateway account registration, implementation deadlines and next steps for plan sponsors.

This page is for informational purposes only and does not constitute legal, tax or investment advice. You are encouraged to discuss the issues raised here with your legal, tax and other advisors before determining how the issues apply to your specific situations.