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An applicable large employer (ALE) member may choose to either offer affordable minimum essential coverage that provides minimum value to its full-time employees (and their dependents) or potentially owe an employer shared responsibility payment to the IRS.  There are two different employer shared responsibility payments. This page describes those types of employer payments.

The Affordable Care Act (ACA) estimator tools help individuals and employers determine how ACA could affect them and estimate related tax credits and payments.

Find answers to commonly asked questions about employer shared responsibility provisions under the Affordable Care Act (ACA).

Learn about employer shared responsibility provisions for applicable large employers (ALEs) under the Affordable Care Act (ACA).

Information about Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, including recent updates, related forms, and instructions on how to file. Form 1095-C is used by applicable large employers (as defined in section 4980H(c)(2)) to verify employer-sponsored health coverage and to administer the shared employer responsibility provisions of section 4980H.

Explains how an employer sponsored health care plan can meet the minimum value and affordability provisions.

Letter 226-J is the initial letter issued to Applicable Large Employers (ALEs) to notify them that they may be liable for an Employer Shared Responsibility Payment (ESRP). The determination of whether an ALE may be liable for an ESRP and the amount of the proposed ESRP in Letter 226-J are based on information from Forms 1094-C and 1095-C filed by the ALE and the individual income tax returns filed by the ALE’s employees.

Review Information reporting requirements under the Affordable Care Act (ACA) employer shared responsibility provisions for applicable large employers (ALEs). 

Review Affordable Care Act (ACA) tax provisions for individuals, families employers and organizations.

Summarizes history of legislation, regulations and rulings on various ACA- related issues for employers