McDermott Will & Emery partners with leaders around the world to fuel missions, knock down barriers and shape markets. With more than 1,100 lawyers across several office locations worldwide, our team works seamlessly across practices, industries and geographies to deliver highly effective solutions that propel success.
As part of the insurance market reforms enacted under the ACA, large employers are required to maintain a certain level of health insurance for their common law employees (and only their common law employees) or pay a penalty.
As part of the insurance market reforms enacted under the ACA,
large employers are required to maintain a certain level of health
insurance for their common law employees (and only their common law
employees) or pay a penalty — the so-called pay or play or
employer shared responsibility rules. The rules for
determining which workers should, or even can, be offered coverage
are quite daunting. This article provides a road map for
determining which workers must have an offer of health insurance
coverage from the employer to avoid triggering penalties under the
employer shared responsibility requirements.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
