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‘Play or pay’ input requested

The U.S. Treasury Department and Internal Revenue Service have requested comment from the public on issues relating to 4980H, the "play or pay" or “shared responsibility" provisions in the Patient Protection and Affordable Care Act.

By Ginny Kipling | Updated on May 09, 2011

The U.S. Treasury Department and Internal Revenue Service have requested comment from the public on issues relating to 4980H, the “play or pay” or “shared responsibility” provisions in the Patient Protection and Affordable Care Act.

Employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees would be required to pay a penalty, beginning in 2014. The May 3 Notice 2011-36 seeks comments on provision issues, such as approaches employers might use to determine who is a full-time employee and how rules under section 4980H intersect with other provisions of last year’s health care reform legislation.

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