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ACA Compliance Resources

ACA Compliance Resources

Penalty Assessment for a Covered Employee that is Unable to Pay Their Required Contribution

KB13-008

According to the ACA final regulations, an employer “will not be treated as failing to offer to a full-time employee (and his or her dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan for an employee whose coverage under the plan is terminated during the coverage period solely due to the employee failing to make a timely payment of the employee portion of the premium. This treatment continues only through the end of the coverage period (typically the plan year).”

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Last Review:  8/6/2022 – Revision: 2.0

Applies To:  ACA Reporting Requirements, ACA Compliance solution

Categories:  Employees Classification

Keywords:  Timely, Penalty

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