Pay or Play Mandate applies to employers that employ 50 or more “fulltime” or “full-time equivalent” employees. Under Health Care Reform, a full-time employee is generally considered an employee that regularly works 30+ hours per week.
Beginning January 1, 2014, (or in some cases the first plan year after January 1, 2014), Health Care Reform requires an “applicable large employer” to offer affordable and comprehensive health coverage to all of its full-time employees or be subject to a penalty. This provision is widely referred to as the Employer Mandate section of Health Care Reform or the Pay or Play Mandate.