Human Resources
Summer Arrives—Administration “Beaches” Employer Shared Responsibility Payments for 2014

Summer Arrives—Administration “Beaches” Employer Shared Responsibility Payments for 2014


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It’s official.

The Obama Administration has delayed the employer shared responsibility provisions (often referred to as the “employer mandate”) under the Patient Protection and Affordable Care Act (Affordable Care Act) until 2015. The official announcement, Notice 2013-45, was released by the Internal Revenue Service (IRS) on July 9, 2013. The Notice specifically states that “no employer shared responsibility payments will be assessed for 2014.”

This delay, referred to as “transition relief,” gives employers an extra year—until 2015—to comply with the law’s complicated hours-tracking under the employer shared responsibility provisions and related reporting requirements, but does not change the effective dates or application of other Affordable Care Act provisions.

Download Summer Arrives—Administration "Beaches" Employer Shared Responsibility Payments for 2014