LeadingAge has compiled a list of resources for members to help them comply with the employer responsibilities under the Patient Protection and Affordable Care Act (ACA). Starting in 2014, employers with at least a certain number of employees will be subject to the Employer Shared Responsibility provisions of the ACA. Under these provisions, employers must offer affordable health coverage that provides a minimum level of coverage to their full-time employees or face an Employer Shared Responsibility payment if at least one of their full-time employees receives a premium tax credit for purchasing individual coverage on one of the new Affordable Insurance Exchanges. See IRS Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act, December 2012.
LeadingAge has compiled a variety of resources for members to utilize in determining their responsibilities under the Employer Shared Responsibility provisions of the ACA. In addition, LeadingAge has included some resources on the Small Business Health Care Tax Credit and a link to the ACA itself.
IRS and HHS Materials on Shared Responsibility for Employers Materials
IRS – Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act
HealthCare.gov – Employers & Self-Employed – Several provisions of the Affordable Care Act provide new coverage options for small businesses, large businesses, and the self-employed
IRS – What you Need to Know about the Small Business Health Care Tax Credit
Note: Here is a separate IRS notice on the Effect of Sequestration on the Small Business Health Care Tax Credit: http://www.irs.gov/uac/Affordable-Care-Act-Tax-Provisions
Other Resources on Shared Responsibility for Employers
Kaiser Family Foundation – Health Reform
Kaiser Family Foundation – Employers FAQs
Ernst & Young – The Affordable Care Act: Summary of Employer Requirements
Jackson Lewis Attorneys Discuss ‘Shared Responsibility’ Penalty of Health Care Reform Law
Merit Resources – A Plan of Attack for Health Care Reform from HR Outsourcing Experts
Mercer – Health care reform timeline: Key elements of health reform for employers
Additional Resources for Employers
Department of Labor: The DOL has an FAQ sheet for employers as well as a library of resources on the ACA.
Small Business Majority: The Small Business Majority, a nonprofit advocacy organization, has a list of frequently asked questions specific to businesses and health care reform holds listening tours around the country to help small business owners with questions about health reform: http://www.smallbusinessmajority.org/hc-reform-faq/
National Business Group on Health: This nonprofit advocacy organization represents the larger employers’ perspective on national health policy issues and has published a toolkit for business on health care reform: http://www.businessgrouphealth.org/toolkits/et_healthcarelaw.cfm
U.S. Small Business Association: This governmental agency is an information resource for small businesses, small business owners and prospective business owners: http://www.sba.gov/healthcare
U.S. Chamber of Commerce: This national business organization has an analysis of key issues facing employers in the ACA: http://www.uschamber.com/reports/critical-employer-issues-patient-protection-and-affordable-care-act
Miscellaneous Resources
The full text of the Patient Protection and Affordable Care Act (Pub. L. No. 111-148, 124 Stat. 119 (2010) and the Health Care and Education Reconciliation Act of 2010, Pub. L. No. 111- 152, 124 Stat. 1029 (2010)) can be found here.
For more information or questions, please contact Cory Kallheim at or Jennifer Hilliard at LeadingAge national.
