Play-or-Pay Penalty


Purpose:

To encourage large employers (those with 50 or more employees) to make coverage available to more of their employees and at lesser cost to the employee


Intent:

To make health plan coverage available to more individuals and more affordable


Health Plans Affected by this Provision:


Year Effective: 2014, postponed to 2015 (2016 for medium employer)
Medical Plan: For large employer (100 or more employees) and medium employer plans plans (50-99 employees)
Dental/Vision Plan: Not applicable
HRA: Not applicable
Health Care FSA: Not applicable

Document Downloads:


Document Title Last Updated
Extension of 2016 Due Dates
 12/05/2016
Play-or-Pay Flyer  12/05/2016
1095-C and COBRA QBs 11/11/2015
Treasury Regulation 4980H-3 (Determining full time employee status)
10/05/2015
Instructions for Forms 1094-C & 1095-C 09/29/2016
IRS Play or Pay Q&A
03/02/2016
Employer Contributions Updated Guidance Flyer 12/05/2016
Notice 2014-49 Shared Responsibility for Employers 03/31/2015
Phase-in Fact Sheet February 2014 02/01/2014
Employee Benefits Corporation Shared Responsibility Flowchart 12/05/2016
IRS Notice 2014-55 12/05/2016
IRS FAQ January 2013 01/01/2013
IRS Notice 2013-42  
IRS Notice 2013-45  
IRS Notice 2012-58  
Technical Release 2012-01  
Form 1095-C Full time employee report of coverage offer  09/29/2016
Form 1094-C Employer’s Master transmittal of full time employee coverage offer  09/29/2016
Publication 5196 - Getting Ready for Reporting  
Location (map)
1350 Deming Way, Ste 300
Middleton, WI 53562-4640

Mail Address
PO Box 44347
Madison, WI 53744-4347