Law Commons^™

The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore

Law Faculty Scholarly Articles

The Affordable Care Act does not require that employers provide employees with health care coverage. It does, however, impose an excise tax on large employers that fail to offer their employees affordable employer-sponsored health care coverage. The excise tax, commonly referred to as a “pay-or-play penalty,” was scheduled to go into effect beginning in 2014. The United States Treasury Department (“Treasury”), however, has delayed enforcement of the penalty until 2015 for employers with 100 or more full-time employees, and until 2016 for employers with 50 to 99 employees.

Implementation of the pay-or-play penalty has given rise to a host of …

4th Biennial Employment Law Institute, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Carol Pate Palmore, Robert D. Hudson, J. Whitney Wallingford Iii, James D. Moyer, Walter F. Skiba Jr., Richard E. Blanchard, Richard G. Griffith, Linda Scholle Cowan, Matthew R. Westfall, Carolyn S. Bratt, Richard C. Stephenson, Paula J. Shives, Robert J. Reid, Marvin L. Coan, Jon L. Fleischaker, Joseph M. Hood, William H. Fortune, John Frith Stewart, Donna King Perry, Donald P. Wagner

Continuing Legal Education Materials

Materials from the 4th Biennial Employment Law Institute held by UK/CLE in June 1994.