Depending on their size, some employers are required to offer health insurance to their employees. Large applicable employers are subject to an IRS tax penalty for not complying with health insurance coverage laws their full-time employees. Under the Affordable Care Act, a large employer is a company that has 50 or more full-time equivalent employees. Small businesses with less than 50 full-time equivalent employees do not have to provide full time health insurance.
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ACA Reporting Requirements