What this notice is about We charged you an employer shared responsibility payment (ESRP). What you need to do Read your notice carefully. It explains your due date, amount due, and payment options. Learn more about your payment options and how to make a payment arrangement. You may want to See our Employer Shared Responsibility Provisions (ESRP) Question and Answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations. Frequently asked questions What is the ESRP? Under the Affordable Care Act’s (ACA) employer shared responsibility provisions, certain employers (called applicable large employers or ALEs), must either offer minimum essential coverage that is “affordable” and that provides “minimum value” to their full-time employees (and their dependents), or potentially make an employer shared responsibility payment to the IRS. Are ESRPs subject to lien/levy procedures? ESRP payments, if assessed, are subject to lien/levy and will be collected in the same manner as other assessments. Will I be charged interest on the amount due? Interest will be charged on any outstanding balance until the amount is paid in full. What happens if I can't pay the full amount I owe now? You may be able to set up a payment plan through our Online Payment Agreement Application. Additional information For more information, a list of resources is available on the ACA Information Center for Applicable Large Employers (ALEs) webpage. Review information reporting guidelines for employers in the Instructions for Forms 1094-C and 1095-C PDF. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Tema 651, Avisos Tema 653, Avisos Lista completa de formularios e instrucciones tributarios (en inglés) ¿Desea ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.