Under the Affordable Care Act, the employer requirement to provide
minimum essential coverage was set to begin on January 1, 2014.
However, In July of 2013 the U.S. Treasury Department announced a one-year delay until January 1, 2015 in implementing the employer mandate. The delay in implementing the
employer mandate does not affect an employer’s access to the Credit for Small
Employer Health Insurance Premiums, nor does the delay affect the date of
implementation of the individual mandate.