The Obama Administration announced late on July 2nd that the employer mandate reporting and penalty provisions of the Affordable Care Act (ACA) will be delayed until 2015. The announcement does not provide details, but states that the employer reporting requirement and employer mandate penalties will not apply until 2015. Under the ACA, certain large employers must provide health insurance coverage to employees or face a penalty. Unfortunately, this announcement has raised more questions than answers. As of today, other ACA provisions, such as the individual mandate, certain required health insurance provisions, health care marketplaces/exchanges and subsidies for certain individuals, are still scheduled to be effective January 1, 2014. The Administration has announced that guidance will be issued next week, so stay tuned!
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