The Congressional Research Service (CRS) publishes a report which is useful for understanding the Employer Shared Responsibility provisions of the Affordable Care Act (ACA).
The Employer Shared Responsibility Provisions (ESRP), also called the “employer mandate,” require large employers to offer adequate and affordable health coverage to their full-time employees and dependents or pay a tax penalty. If an employer qualifies as an applicable large employer for a year, it will be subject to the ESRP in the next year. If an employer does not qualify as an applicable large employer, then it is not subject to the ESRP if it does not offer health coverage to its full-time employees.
The CRS report, which has been updated recently, provides an overview of how employers determine if they are considered large employers. The report discusses ACA administration and ESRP penalties. The report includes an appendix with definitions and worker classification explanations.
Employers may find the report useful for understanding the employer mandate. A copy of the report may be accessed by clicking here.