What are Employer Mandate requirements under ACA?

Under the ACA employer mandate, Applicable Large Employers (who have 50 or more full-time equivalent employees) must offer health insurance coverage that is affordable and provides a minimum value (if it pays at least 60% of the cost of covered services) to 95% of their full-time employees and their dependents. 

If an employer doesn’t comply with the ACA’s Employer Mandate requirements, they are subject to the IRS penalty amounts under Section 4980H(a) and 4980H(b).