This past summer, the Obama administration decided to delay the “employer shared responsibility” portion (also known as the “employer mandate” or “pay or play mandate”) of the Affordable Care Act (the “ACA”) for one year until January 1, 2015. This delay, while welcome, has lulled many employers into a false sense of security; many assume that not much needs to be done in 2013 or 2014 to get ready for 2015.www.employmentmattersblog.com/2013/11/affordable-care-act-checkup-2014-payroll/
