Here are some key takeaways:

1. Now, companies with less than 99 full-time employes will not be held to the employer provision until January 1, 2016. Employers with over 100 FTE’s are still expected to comply in 2015.

2. Employers will be required to offer health coverage to only 70 percent of their full-time employees in 2015. In 2016, the requirement will change to 95 percent.

3. Employers with plan years that don’t start on January 1st will be able to begin compliance at the start of their plan years, versus on January 1, 2015.

4. The break in service rule was reduced from 26 to 13 weeks.

Other specific 2015 provisions, from Treasury.gov:

1. Employers can determine whether they had at least 100 full-time or full-time equivalent employers in the previous year by reference to a period of at least six consecutive months, instead of a full year. This change was made to help facilitate compliance for employers subject to the employer shared responsibility provision for the first time.

2. Instead of being restricted to a start time of January 1, 2015, employers can begin employer responsibility compliance at the the start of their plan years in 2015.

3. Employers will not be required to offer coverage to their full-time employees’ dependents in 2015 if they’re taking steps to arrange the coverage to begin in 2016.

4. In preparation for 2015, on a one-time-basis, plans may use a measurement period of six months, even with respect to a stability period of up to 12 months.

Avionté Staffing Software has some great resources here to help you prepare for these changes. You can reach us with any questions at 651-556-2121.