Employer Shared Responsibility Provisions

URI: https://gptkb.org/entity/Employer_Shared_Responsibility_Provisions
GPTKB entity
Statements (23)
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
https://www.w3.org/2000/01/rdf-schema#label Employer Shared Responsibility Provisions
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