The page is called the “ACA Information Center for Applicable Large Employers (ALEs),” but the Internal Revenue Service said Sept. 23 that it will provide information and resources for employers of all sizes. The information center has sections for employers to determine whether they are an ALE under the health care law, along with resources for ALEs and outreach materials.
Under the employer mandate, or shared-responsibility provisions, ALEs must provide full-time employees with affordable health care coverage that meets minimum-value standards or potentially face penalties. They also must report on their offers of minimum essential coverage to employees. Both ACA provisions are in effect for 2015.