Play or pay: Employer Responsibility under the Affordable Care Act

The Affordable Care Act (ACA) does not require employers to provide healthcare benefits to their employees. However, organizations with more than 50 employees will have to pay a tax penalty if they don't provide their employees with access to affordable health insurance coverage. This rule under the ACA is called the Employer Share Responsibility provision. The rules outlined in the steps below are specific to the State of Oregon and are effective January 1, 2015.

Answer the question below to begin the process of determining whether or not you will be subject to the tax penalty and how much it will be.
  

Business Tax Penalty Guide - Question 1:

Do you have at least 50 employees that work the equivalent of full time (defined as 30 or more hours per week on average)?

Yes

No