The Employer Mandate

The employer mandate, also known as the Employer Shared Responsibility provisions of the Affordable Care Act, aims to reduce the number of uninsured people in the U.S. by encouraging employer-sponsored health coverage.

The information found in these guides is a general guideline and should not be considered legal or tax advice. Visit the IRS website for more detailed information about making ALE determinations. Employers should consult with experienced legal counsel if they have questions; Zenefits cannot and does not provide legal or tax advice.


Employer Mandate Overview

As part of the employer mandate, employers of a certain size are required to track employee hours and offer coverage to employees and their dependents up to age 26 as they b... Learn more

Employer Mandate Two-Part Test

The employer mandate is a two-part test that applies to Applicable Large Employers and ensures that they are offering affordable medical insurance to their eligible “full-ti... Learn more

What Are Employer Mandate Penalties?

The employer mandate requires that Applicable Large Employers meet the established requirements for Minimum Essential Coverage, Affordability, and Minimum Value Coverage. Each o... Learn more

Employer Mandate Penalty Calculation Examples

If a company does not meet the employer mandate requirements, including offering eligible employees Minimum Essential Coverage and Minimum Value Coverage, they will be subject t... Learn more

Determining the Best Plan Offered

To determine whether a plan provides affordable coverage, the IRS only examines the “best” plan offered by the employer. The best plan offered refers to: A plan that off... Learn more

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