Play-or-Pay Penalty


To encourage large employers (those with 50 or more employees) to make coverage available to more of their employees and at lesser cost to the employee


To make health plan coverage available to more individuals and more affordable

Health Plans Affected by this Provision:

Year Effective: 2014, postponed to 2015 (2016 for medium employer)
Medical Plan: For large employer (100 or more employees) and medium employer plans plans (50-99 employees)
Dental/Vision Plan: Not applicable
HRA: Not applicable
Health Care FSA: Not applicable

Document Downloads:

Document Title Last Updated
Extension of 2016 Due Dates
Play-or-Pay Flyer  01/01/2018
1095-C and COBRA QBs 11/11/2015
Treasury Regulation 4980H-3 (Determining full time employee status)
Instructions for Forms 1094-C & 1095-C 10/10/2017
IRS Play or Pay Q&A
Employer Contributions Updated Guidance Flyer 12/05/2016
Notice 2014-49 Shared Responsibility for Employers 03/31/2015
Phase-in Fact Sheet February 2014 02/01/2014
Employee Benefits Corporation Shared Responsibility Flowchart 01/01/2018
IRS Notice 2014-55 12/05/2016
IRS FAQ January 2013 01/01/2013
IRS Notice 2013-42  
IRS Notice 2013-45  
IRS Notice 2012-58  
Technical Release 2012-01  
Form 1095-C Full time employee report of coverage offer  10/10/2017
Form 1094-C Employer’s Master transmittal of full time employee coverage offer  10/10/2017
Publication 5196 - Getting Ready for Reporting