IRS Notice on ACA Employer Shared Responsibility Payments
Under the ACA, certain employers must offer health coverage to their full-time employees or make a “shared responsibility” payment, starting in 2014. The ACA exempts small firms with fewer than 50 full-time employees from this requirement. The IRS has issued Notice 2011-36, which provides information on the ACA shared responsibility payment provision and requests comments on approaches for determining who is a full-time employee for purposes of this requirement. Comments will be accepted until June 17, 2011.
