• Exempt Individuals - Do They Count Against an Employer or Not?
  • August 3, 2012 | Author: Armin J. Moeller
  • Law Firm: Balch & Bingham LLP - Jackson Office
  • Beginning January 1, 2014, the Patient Protection and Affordable Act (“PPACA”) will require large employers (50 or more employees) to offer qualifying health care coverage to their employees or risk paying a “shared responsibility cost,” otherwise known as a penalty assessment. PPACA also requires individuals to maintain minimum essential health care coverage or pay a penalty. However, PPACA exempts several categories of individuals from the independent requirement to maintain minimum essential health care coverage.