This is an overview of the employer mandate contained in the Patient Protection and Affordable Care Act (PPACA), the health care reform law - and the applicability of the mandate to agricultural employers. This overview is based upon the language of the PPACA statute, and guidance documents issued by government agencies interpreting the law.
While government agencies have thus far provided several guidance documents, the guidance provides limited information about how several important requirements of the law, including the employer mandate to provide health care insurance coverage, will be implemented and interpreted. As a result, the information in this overview is subject to change based upon future guidance, interpretations and regulations. This analysis is based on what is known (and reasonably presumed) about the law as of October 2012.
In general, PPACA requires certain employers with more than 50 employees to provide health care insurance coverage for their full-time employees, or pay a penalty, beginning in 2014.