safe harbor

Starting in 2015, employers with 100 or more full-time equivalent employees (FTEs) are required to offer minimum essential coverage (MEC) to full-time employees (those working 30 or more hours per week or 130 or more hours per month) that is affordable and meets minimum value (MV) guidelines. Failure to do so may result in a Pay or Play penalty equal to $250 per month in the event that the employee receives subsidized coverage through the public health care exchange.
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