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

Female Doctor Pushing Senior Woman On Wheelchair

ACA Dollar Amounts and Percentages

We added the 2026 employer shared responsibility penalty, the 2026 affordability percentage and the FPL safe harbor for plan years beginning 1/1/26.
Senior Woman Uses A Laptop At Home

Meeting the Moment: Helping People Navigate Change at Open Enrollment

Discover practical open enrollment communication strategies that help employees understand options, make informed decisions and take action.
University Senior Professor In Library Looks At Laptop

Building a More Sustainable Higher Education Operating Model

See how colleges and universities can reduce complexity, align resources and build a more sustainable operating model.

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.