Under the Affordable Care Act's (ACA) Employer Shared Responsibility provisions—also known as the "employer mandate" or "pay or play provisions"—applicable large employers (ALEs) with 50 or more full-time employees (working an average of 30 hours or more) risk significant penalties if they don't make affordable health coverage available to their employees. Under these provisions, employers must either offer minimum essential coverage that is "affordable" and provides "minimum value" to full-time employees, or potentially pays an employer shared responsibility payment to the IRS. These provisions penalize employers who either do not offer coverage or do not offer coverage which meets minimum value and affordability standards.
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