Get Answers Support Tax Filings & Payments ACA Forms General What are Employer Mandate requirements under ACA? Last modified 2/6/2023 3:13:17 AM EST 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). Was this helpful? Yes No Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in