This was shared from America’s SBDC today regarding Employer Responsibility Final Rules as part of the Affordable Care Act. It contains links to both the Treasury Department fact sheet and the final rules.
The IRS and Treasury has issued final regulations on the Employer Shared Responsibility provisions of the health reform law. Please note that, “to ensure a gradual phase-in and assist the employers to whom the policy does apply, the final rules provide, for 2015, that: the employer responsibility provision will generally apply to larger firms with 100 or more full-time employees starting in 2015 and employers with 50 or more full-time employees starting in 2016.”
The rules do not change the ACA’s definition of full-time employment as 30 hours a week. Legislative efforts continue on Capitol Hill to change the definition of full-time to 40 hours a week.
Here’s a link to a Treasury Department fact sheet on the final regulations implementing the ACA’s employer shared responsibility.
Here is a link to the final rules.