Beginning in 2014, employers employing at least 50 full-time employees will be subject to the employer shared responsibility provisions of Internal Revenue Code Sec. 4980H. Under these provisions, if such employers do not offer affordable health coverage that provides a minimum level of coverage to their full-time employees, they may be subject to penalties if at least one of their full-time employees receives a financial assistance to purchase individual coverage on one of the new insurance exchanges. A full-time employee is an individual employed on average at least 30 hours per week.