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Employer Mandate

Effective January 1, 2015, 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 Internal Revenue Code section 4980H – the “A” and “B” penalties.