Employer Shared Responsibility Provisions

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:United_States_federal_law
gptkbp:administeredBy	gptkb:Internal_Revenue_Service
gptkbp:alsoKnownAs	Employer Mandate
gptkbp:appliesTo	gptkb:Applicable_Large_Employers
gptkbp:codifiedIn	Internal Revenue Code Section 4980H
gptkbp:coverageRequirement	Affordable and provides minimum value
gptkbp:excludes	Employers with fewer than 50 full-time employees
gptkbp:minimumFullTimeEmployees	50
gptkbp:partOf	gptkb:Affordable_Care_Act
gptkbp:penalty	gptkb:Employer_Shared_Responsibility_Payment
gptkbp:penaltyAssessedBy	gptkb:Internal_Revenue_Service
gptkbp:penaltyTrigger	At least one full-time employee receives a premium tax credit
gptkbp:purpose	Increase health insurance coverage among employees
gptkbp:relatedTo	gptkb:Health_Insurance_Marketplace gptkb:Premium_Tax_Credit
gptkbp:reportsTo	gptkb:Form_1094-C gptkb:Form_1095-C
gptkbp:requires	Offer of minimum essential coverage
gptkbp:startDate	2015
gptkbp:bfsParent	gptkb:Applicable_Large_Employers gptkb:Internal_Revenue_Code_Section_6056
gptkbp:bfsLayer	7
https://www.w3.org/2000/01/rdf-schema#label	Employer Shared Responsibility Provisions