Q: What should employers do to prepare?
A: Employers first should run the calculation to determine if they qualify as a “large employer.” If they do, then employers need to analyze whether it is better for them to provide health insurance coverage that meets the minimum essential coverage requirements or pay annual penalties — $2,000 per full-time employee, minus the first 30 workers who are excluded from the assessment.
PAULA BURKES, BUSINESS WRITER
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