Employer Mandate

Unwanted Holiday Gifts from the IRS: IRS to Issue Employer Mandate Penalty Notices in Late 2017

The IRS recently updated long-unchanged guidance regarding its enforcement of the Affordable Care Act’s (“ACA’s”) employer shared responsibility provisions (commonly called the “employer mandate”), which generally require large employers to offer health care coverage to their full-time employees or face tax penalties. According to the new guidance, the IRS plans to notify employers in late 2017 of their potential liability with respect to the 2015 calendar year, which means employers may receive some not-so-merry IRS greeting cards just as this year’s holiday season gets underway.