Delay in Implementation of Potential Employer Penalties Under ACA [July 22, 2013] [open pdf - 281KB]
"The Patient Protection and Affordable Care Act (ACA, P.L. [Public Law] 111-148), as amended, attempts to increase access to health insurance coverage, expands federal private health insurance market requirements, and requires the creation of health insurance exchanges to provide certain individuals and small employers with access to insurance. To ensure that employers continue to provide some degree of coverage, ACA includes a 'shared responsibility' provision. This provision does not explicitly mandate that an employer offer employees health insurance; instead, ACA imposes penalties on 'large' employers if at least one of their full-time employees obtains a premium credit through the newly established exchange. A companion provision to the employer requirements is the ACA requirement for most individuals to maintain health insurance coverage ('individual mandate') or pay a penalty, with exceptions. These provisions are effective in 2014 according to the ACA statute."
CRS Report for Congress, R43150