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Sept. 23 — The Internal Revenue Service has a new Web page that offers information on the Affordable Care Act's employer mandate and reporting requirements. The page is called the ACA Information Center for Applicable Large Employers, though the IRS said in announcing it Sept. 23 that it will provide information and resources for employers of all sizes. The information center has sections for employers to determine if they are an applicable large employer under the ACA, along with resources for those large employers and outreach materials.
Under the employer mandate, or shared responsibility provisions, applicable large employers must provide full-time employees with affordable health-care coverage that meets minimum-value standards or potentially face penalties. They also must report on their offers of minimum essential coverage to employees. Both ACA provisions are in effect for 2015.
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