"Pay or Play" (Employer Shared Responsibility)
The employer shared responsibility provisions (also known as "pay or play") require applicable large employers ("ALEs")—generally those with at least 50 full-time employees, including full-time equivalent employees (FTEs)—to offer affordable health insurance that provides a minimum level of coverage to full-time employees (and their dependents) or pay a penalty tax if any full-time employee is certified to receive a premium tax credit for purchasing individual coverage on the Health Insurance Marketplace (Exchange).
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Special Note: As a reminder, transition relief delayed compliance with the "pay or play" requirements until 2016 for ALEs with 50 to 99 full-time employees (including FTEs) that certified that they met certain eligibility criteria related to workforce size, maintenance of workforce and aggregate hours of service, and maintenance of previously offered health coverage. For ALEs with non-calendar year health plans, this transition relief continues to apply for any calendar month during the 2015 plan year that falls in 2016.