Under the Affordable Care Act the employer mandate, larger employers can provide penalties if they are not affordable, minimum offer health insurance staff. Originally starting in 2014, the employer has been mandated postponed until 2015 or 2016, depending on the size of the employer.
This article discusses what companies, health insurance professionals and CPAs need to know about the employer mandate in 2015 
Small employers (<50 FTE) - No employer mandate
Small employers are exempt with less than 50 FTE employees by the employer mandate and penalties.
In other words, small employers with fewer than 50 employees have no requirement to offer traditional health insurance and are not covered by the employer shared responsibility penalties
mid-size employers (50 - 99 FTE) - transition relief is available
2015 "phase-in" year for the employer mandate as transition relief for some employers with 50-99 full-time equivalent (FTE) employees.
Larger employers (over 100 FTE) - Start employer mandate in 2015, with Leeway
Larger companies (100+ FTE), most of which already offer health benefits, subject to the employer mandate and penalties in the 2015 start, however there is room for 2015
2015 larger companies is the employer fulfill mandate if they cover about 70% of full-time employees in 2015 and 95% in 2016 offer
In summary, 2015 .
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The employer mandate applies only to employers with more than 100 employees FTE
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, the employer is responsible for the fee applicable to it if it has at least substantially, affordable cover at least 70% of full-time employees.
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the employer shared responsibility not offer Fee is equal to the number of full-time employees of the employer employed for the month ( minus 80 ) of 1/12 of $ 2,000 multiplied least a full-time employee receives a premium tax credit / grant provided that. for this month
For more resources on the employer mandate
Background information on the employer mandate, see:
- ACA employer mandate Delayed ( again) for mid-size employers
- ACA employer mandate and fees 2015 delayed
- Why the ACA employer mandate delay for your business is large
- employer mandate - What happens when a company do not offer health insurance
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