The Catholic University of America

NACUA Notes (National Association of College and University Attorneys)

May 2, 2014 | Vol. 12 No. 5

 

APPLYING THE AFFORDABLE CARE ACT'S EMPLOYER MANDATE RULES IN THE COLLEGE AND UNIVERSITY SETTING

Peter G. Land
Daniel R. Salemi

INTRODUCTION:

 

The Patient Protection and Affordable Care Act (the "Affordable Care Act" or "ACA") has and will continue to dramatically affect the way health care coverage is provided by employers. The ACA imposes a number of new requirements on employers and their group health plans. By far the most important new requirement for colleges and universities is the "employer mandate," also referred to as the "employer shared responsibility" or "pay or play" rules. The basic requirement under the employer mandate is fairly straightforward: employers will have to pay significant new taxes if (1) they do not offer health insurance coverage to substantially all of their full-time employees or (2) the coverage they do offer is not affordable or does not provide a certain minimum level of benefits. The employer mandate does not require employers to offer health insurance coverage, but employers whose coverage does not meet certain conditions must pay taxes and thereby subsidize the cost of employees' coverage through a state health care exchange. Read more. 

 

 

 

  


NACUA is offering a virtual seminar on this topic entitled The Affordable Care Act: Compliance Issues for Colleges and Universities on May 6, 2014. Register here.