Employers with 50 or more full-time employees, including full-time equivalents, that do not offer health insurance to their full-time employees (those working 30 or more hours per week) and their dependents or that offer coverage that is not affordable or that does not provide minimum value, may be required to pay an assessment if at least one of their full-time employees receives a premium tax credit to purchase coverage in the individual Marketplace. The shared responsibility requirements and rules are complex. More information about them is available on the IRS website:
Employers with 50 or more full-time employees (including full-time equivalent employees) must furnish information statements regarding the health coverage they offer to their full-time employees and file information returns with the IRS.
Employer health reimbursement arrangements, also known as employer payment plans, generally include those arrangements where the employer does not establish a health insurance plan for its own employees, but reimburses those employees for premiums they pay for health insurance (either through a qualified health plan in the Marketplace or outside...
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