The Employer Mandate Training & Certification Program

The Employer Mandate Training & Certification Program - Table Of Contents

Overview Of The Employer Mandate Of The Affordable Care Act:

	First SeOverview of the ACA and the Employer Mandate ction
	Effective Date For The Employer Mandate

Determination Of "Applicable Large Employer" Status :

	Applicable Large Employer Status
	Related Employers
	Full-Time Employees And Full-Time Employee Equivalents
	The Seasonal Worker Exception

Counting Hours :

Hours Of Service

The "Pay or Play" $2,000 Penalty:

	Minimum Essential Coverage
	Penalty Calculations

"Play and Pay" $3,000 Penalty:

Identifying The "30 Hour Or More A Week Employees":

New Employees; Ongoing Employees; Rehires; Hours Of Service

Administration & Recordkeeping:

Subsidized Exchange Coverage; Assessment and Payment of the Penalty; Administration and Recordkeeping Requirements; Open Issues