Q.- Do we have to make sure all of our employees actually have health coverage, or may we allow employees to waive coverage at open enrollment?

A.- The penalty for an individual not having health coverage has been reduced to $0.00. Applicable Large Employers still must offer affordable, minimum essential coverage to their full-time employees or be subject to a penalty. Employees may waive coverage, but it is advisable for an employer to request proof of other coverage upon a waiver, particularly if you pay employees an “opt-out” payment for waiving coverage.