Facts about the Employer Shared Responsibility Provision. Knowledge is Power when it comes to the ACA.

Employer Shared Responsibility Provisions (ERSP)

All ALEs are required by the ACA to either offer minimum essential coverage to their full-time employees (and their dependents) and coverage that is “affordable” and that provides “minimum value” to their full-time employees, or potentially make an employer shared responsibility payment to the IRS. This site provides information on this employer shared responsibility mandate, also referred to as the “ERSP.” The IRS has indicated that it intends to enforce the employer shared responsibility mandate.

Questions and Answers on Employer Shared Responsibility Provisions

This site provides frequently asked questions about the employer shared responsibility mandate. Q&As address which employers are subject to IRS penalties and how the penalties are calculated, as well providing important dates.

Employer Shared Responsibility Provision Estimator

The Taxpayer Advocate Service developed the Employer Shared Responsibility Provision Estimator to help employers understand how the ERSP works and learn how the provision may apply to them. Employers can use this estimator to determine whether they may be an applicable large employer, and to estimate their maximum potential liability for the employer shared responsibility payment.