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employer shared-responsibility provision

What is the employer shared-responsibility provision?

This ACA provision took effect in 2015 and applies ONLY to employers with at least 50 full-time equivalent employees. The employer shared responsibility provision requires these large employers to offer affordable health insurance that provides minimum value to all full-time employees (working at least 30 hours per week).  If they do not, and if at least one of the employees receives a subsidy to purchase health insurance in the exchange, the employer will be assessed a penalty.