Counting employees under health care reform is not as easy as 1 – 2 – 3. The rules are quite complicated, and if not done correctly can have serious repercussions for your business. The final employer shared responsibility (“play or pay”) regulations have been issued and beginning in 2015, larger employers will need to either offer health coverage that meets the requirements of the Patient Protection and Affordable Care Act (PPACA) or pay penalties. Although the requirement is not effective until 2015, employers need to be gathering data and making decisions now.
