The Affordable Care Act (ACA) brings many changes to employers and health plans. One of these change essentially amounts to a requirement for some employers to offer a certain level health care coverage to their employees or face penalties.

ACA does not explicitly mandate an employer to offer employees acceptable health insurance. However, beginning in 2014, certain employers with at least 50 full-time equivalent employees will face penalties if one or more of their full-time employees obtains a premium credit through an exchange. As described in greater detail below, an individual may be eligible for a premium credit either because the employer does not offer coverage or the employer offers coverage that is either not "affordable" or does not provide "minimum value."

This MacCorkle Insurance Service Legislative Brief summarizes ACA's potential penalties applicable to employers with respect to providing health coverage for employees.