Recent updates to the Affordable Care Act brought welcome relief. The employer mandate effectively was delayed until 2016 for companies with 50 to 99 employees. To help large firms (still facing the mandate in 2015) transition, the Feds won’t fine those who cover 70 percent of full timers next year and 95 percent in 2016. Also clarified: seasonal employees who work six months or less aren’t considered full time, and employers with non-calendar-year health plans are subject to the mandate on the first day of their plan year, not on Jan. 1.
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