Employer Mandate Delayed Until 2016 for Medium-sized Employers

Applicable large employers that have fewer than 100 full-time employees will have an additional year, until 2016, to comply with the pay or play rules. 

On Feb. 10, 2014, the U.S. Treasury Department released final regulations implementing the ACA’s employer shared responsibility provisions. The regulations took effect on Feb. 12, 2014. Under the final regulations, applicable large employers that have fewer than 100 full-time employees generally will have an additional year, until 2016, to comply with the pay or play rules. ALEs with 100 or more full-time employees must comply with the pay or play rules starting in 2015.