Many provisions of the Affordable Care Act are set to roll out on January 1st, 2014.  Earlier this month, it was announced that one key component has been delayed for a year.  The employer health insurance mandate, which requires companies with at least 50 full-time employees to offer health insurance benefits, will not take effect until at least 2015. Under this law, someone is considered a full-time employee if they work at least 30 hours per week. Reportedly, the delay stems from the concerns many businesses have had about the reporting requirements.  The extra year is supposed to provide time to simplify the  requirements and make them more clear.  Reducing the administrative burden on small businesses is definitely good news, especially considering most businesses with 50 or more full-time employees already offer health insurance benefits.  For now, the individual mandate will still take effect on January 1st of 2014.  So, individuals will still be required to obtain health insurance, whether or not it is available from their employer.

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