Archived Insight | January 15, 2015

The ACA's Employer Shared Responsibility Penalty

Large employers subject to the employer shared responsibility penalty under the Affordable Care Act (ACA) that contribute to multiemployer plans will generally be protected from the penalty with respect to those full-time employees for whom the employer is required to contribute to the plan. We provide an overview of the employer penalty and then explore how contributing to a multiemployer plan protects the employer from the penalty and what information plan administrators should be providing to the plan’s contributing employers as these employers implement strategies to avoid the penalty and fulfill their reporting obligations under the ACA.

Questions about the topic?

We're here to help. Get in touch. 

Speak with Us

See more insights

Diverse business colleagues have a meeting

Reporting and Disclosure Guide for Benefit Plans 2025

Segal’s comprehensive Reporting and Disclosure Guide for Benefit Plans is the go-to guide for navigating compliance requirements.
Business Team Discussing New Ideas At The Office

Most SECURE 2.0 Plan Design Options Fully Available for 2025

The Treasury and the IRS have issued guidance for recordkeepers to administer the plan design options SECURE 2.0 made available to DC plan sponsors.
Mother and Child Exercising at Home

FSA v. HSA v. HRA Comparison Chart

Get our handy comparison chart, newly updated to include 2023 inflation-adjusted amounts for HSAs.

This page is for informational purposes only and does not constitute legal, tax or investment advice. You are encouraged to discuss the issues raised here with your legal, tax and other advisors before determining how the issues apply to your specific situations.