Employer Shared Responsibility Rules (Pay or Play) No requirement to offer coverage Can get tax credits for providing coverage Small Employers (fewer than 50 FT/FTE employees) Must offer coverage to FT employees and dependents to avoid penalties Coverage must be affordable and provide minimum value Penalties delayed until 2015 Large Employers (50+ FT/FTE employees) Employer penalties triggered if any full-time employee receives subsidized coverage in an Exchange
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