Under the Affordable Care Act, certain employers – referred to as applicable large employers (ALEs) – are subject to the employer shared responsibility provisions,
Tha IRS has extended the Affordable Care Act (ACA) reporting deadlines for both providing employees with their health-plan coverage information and filing with the IRS.
Beginning in 2015, large employers (those with 100 or more full-time equivalent employees) must begin offering health insurance coverage to their employees.