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

Teacher In Classroom Points To Student Raising Hand

Webinar: How Do State Employee Health Benefits Compare?

See how your state employee health benefits compare to your peers. Our May 1 webinar features insights on health plans in all 50 states.
Family Mother And Teenage Daughter In Meeting With Psychologist

Mental Health Parity Covers Treatment of Eating Disorders

Health plan sponsors: Does your coverage of eating disorder treatments comply with MHPAEA? Get the latest guidance on treatment, coverage and more.
Asian Malay Female Smiling Customer Scouting Product At Shelf Of Pharmacy

Health Accounts Can't Be Used for General Health Expenses

Reimbursable medical expenses: Full details on what the IRS says can — and can’t — be paid for with HRAs, HSAs and FSAs, plus IRS health expense FAQs.

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.