This is happening folks. The regulations are flowing like an open spigot, and I am writing and speaking about what’s coming to all sorts of employers these days. It’s complex, and it is especially difficult to decipher how to comply when you’re an employer whose workers don’t fit a conventional work pattern.
The crux of it is, if you’re a large employer, you have to need to determine which of your employees is full time. It’s the full timers to whom you must offer coverage, or pay a tax. That’s done by counting hours, but how is that done if your employees are commissioned salesmen, or, as is common in academia, are compensated on the basis of credit hours taught? The unions recognize that the law gives employers the authority to “reasonably” determine their full time employees in these unusual situations, and it looks like employers are taking advantage and deeming some teachers as not being full time - and not eligible for group health benefits.
You know what I think is the bottom line? It won’t affect most employers too badly in the first year or two, because the mandate penalty on individuals is being phased in slowly so slowy. Next year it costs less than $100 to pay the tax and avoid having to pay for unaffordable individual coverage. A lot of employers will likely offer “unaffordable” coverage, and count on their employees to still take that coverage rather than going out into the individual marketplace. Or drop health coverage altogether, and just pay the tax. In both those scenarios, employers don’t get hit with any tax.
Anyway, it’s a more complicated situation than I’ve quickly summarized, but my son wants to go out to eat. I’m sure all this technical stuff is boring anyway.