Applicable Large Employers (ALEs) (those with 50 or more full-time and full-time equivalent employees in a prior calendar year) who are subject to the Affordable Care Act (ACA) employer mandate may be assessed a nondeductible penalty if at least one full-time employee receives subsidized health coverage from an ACA Marketplace. Beginning in 2016, the Federal Marketplace (Healthcare.gov) will notify certain employers when an employee has enrolled in Marketplace coverage, and has qualified for and receives premium and/or cost-sharing assistance for at least one month.
The Marketplace has no way of knowing if any given employer is an ALE subject to the play-or-pay penalties. Consequently, all employers whose employees receive a subsidy should receive a notice, called a Section 1411 Certification, even if they are not subject to play-or-pay. Therefore, all employers should be mindful that these Marketplace notices may be coming, particularly if the employer has any indication that an employee has enrolled in Marketplace coverage.
To learn more about what an employer should do, read the full article: Employer Marketplace Notices -Section 1411 Certifications