There has been a lot of confusion surrounding the Affordable Care Act (ACA’s) employer shared responsibility (ESR) provision, also called the employer mandate. Many employers are wondering about whether the ESR affects their business. According to the U.S. Treasury Department, “approximately 96 percent of employers are small businesses and have fewer than 50 workers and are exempt from the Employer Responsibility Provisions.” Nevertheless, “Will we pay a penalty in 2015 for not offering health insurance?” is a common question among employers. This article will will answer commonly asked questions about the penalty for not offering health insurance in 2015.
