Under the employer mandate of the Affordable Care Act (also known as employer shared responsibility fee) are large employers require either start in 2015 "affordable" offer coverage or may expect penalties. For 2014, the definition of affordability at 9.5% of the income of workers has been set. For 2015, the definition of affordability at 9.56% is specified. 
While a relatively minor change, it is a reminder that the definition of affordability for the employer to change mandate.
Summary of the employer mandate for 2015
As a quick recap 2015 is a "phase-in" year for the employer mandate. In 2015, the provision applies only to employers with more than 100 FTE employees and there is additional flexibility for employers.
For 2015, if an employer with at least 100 full-time employees (including FTEs) do not provide "minimum essential" and "affordable" coverage - or provides coverage to less than 70% of its full-time employees (and their families.) - the employer must an employer shared responsibility fee, if any of their employees purchases owe a health plan through the exchange and receives a federal tax credit or subsidy [1945009[
Updated employer mandate affordability test for 2015
for the year 2015 is a cover of the employer for all full-time employees is considered unaffordable, optionally in a month, in a health plan you enroll offered through state exchanges and are entitled to receive state support. An employee is entitled only to government support through the exchange if their required contributions to their employer plan is greater than 9.56% (again, this percentage has been revised from 9.5% in 2014).
outlined This change in Rev. Proc. 2014-37.
While this is a relatively small change is, it serves as a reminder that the ACA policies are a moving target, and that the definitions and guidelines change. Each year, employers should prices with their insurance broker check to ensure compliance with
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