More Patient Protection and Affordable Care Act group health provisions are supposed to begin taking effect in 2015.
The current schedule calls for a transitional version of the PPACA "play or pay" employer coverage mandate to apply to employers with 100 or more full-time employers, and to some employers with 50 to 99 employees.
Employers will have to keep track of which employees were offered health coverage in any given month, and large employers will have to put the employee count data they collected in 2014 into Internal Revenue Code Section 4980H "employer shared responsibility" reports.
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