One of the most publicized provisions of health care reform—also known as the Affordable Care Act or the ACA—is the employer responsibility provision, which is also commonly referred to as the "play or pay" provision.
Update: In July 2013, the Obama Administration announced that it is delaying the implementation of the provision until 2015.
Under the ACA, "applicable large employers" must decide whether they will "play" by providing affordable, adequate health care coverage to their employees or "pay" penalties instead. This infographic helps you determine whether you are an applicable large employer and whether you will be subject to either of the penalties.
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<img src="http://hr.blr.com/images/infographics/ACA-Play-or-Pay-infographic.png" alt="BLR's ACA Play or Pay Decision Guide" width="600" height="2790"/>
<p>BLR's ACA Play or Pay Decision Guide: By <a href="http://hr.blr.com/">HR.BLR.com</a></p>
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