The delay in the employer mandate of the Patient Protection and Affordable Care Act will have no effect on workers' access to premium tax credits or individuals' responsibility to have health insurance.

IRS officials sent out that word in IRS Notice 2013-45, a document designed to explain the "transition relief" that the Obama administration will provide for employers trying to comply with the PPACA.

PPACA opponents are fighting to kill or block implementation of the law. If the law takes effect in full and works as drafters expect, it will require large employers to provide affordable "minimum essential coverage" with a minimum value or else pay tax penalties.

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Allison Bell

Allison Bell, a senior reporter at ThinkAdvisor and BenefitsPRO, previously was an associate editor at National Underwriter Life & Health. She has a bachelor's degree in economics from Washington University in St. Louis and a master's degree in journalism from the Medill School of Journalism at Northwestern University. She can be reached through X at @Think_Allison.