Employer Mandate

Under Internal Revenue Code section 4980H, an Applicable Large Employer may be subject to a penalty if it does not offer its full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value.

Employer Mandate

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Under Internal Revenue Code section 4980H, an Applicable Large Employer may be subject to a penalty if it does not offer its full-time employees, and their dependents, minimum essential coverage that is affordable and provides minimum value. There are several terms used to refer to these penalties – “Pay or Play,” “Assessable Payment,” “Employer Mandate” or “Employer Shared Responsibility.” They are all the same thing and refer to two separate penalties under section 4980H – the “A” and the “B” penalties.

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