Pay or Play

INTRODUCTION

As discussed in the prior section, the employer mandate applies only to “large employers” — that is, employers with 50 or more full-time-equivalent employees. If you are a large employer, the employer mandate creates two categories of requirements that must be met. This toolkit refers to those categories as (1) pay or play rules and (2) the reporting requirement. Under the pay or play rules, discussed in detail below, large employers are required to .... read more...