| U.S. Treasury Department Announces Another Delay of the ACA
February 2014
The U.S. Treasury Department has issued final rules related to the implementation of employer health insurance provisions of the Affordable Care Act (ACA). These rules include delays of certain components of the ACA and clarification of certain rules and definitions.
- Employers with 50 employees, but fewer than 100 employees now have until 2015 to report on their workers and until 2016 before any employer-provided health insurance requirements or penalties could apply.
- Employers with 100 or more employees now have a phase-in on the requirement to provide health insurance. That phase-in requires that for 2015, coverage be provided to 70 percent of their employees, increasing to 95 percent of employees for 2016 and beyond.
- Other rules address categories of workers that include:
- Volunteer “employees” of a government or tax exempt entity; work study students; religious order members; educators who have the summer off; adjunct faculty members; commissioned salespeople; layover hours for airline industry employees and other similar workers; on-call hours; temporary staffing firms; and seasonal workers, such as farm workers or extra department store workers at Christmas; new employees, variable hour employees and short-term employees.
- Definitions are clarified for terms related to affordability, offers of coverage, dependents and worker classification.
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