The National Roofing Contractors Association urged its members to begin preparing for the employer mandate provision of the Affordable Care Act (ACA). Certain employers will be required to offer qualified health insurance to employees or pay a penalty to the Internal Revenue Service (IRS). Generally, businesses with 50-99 full-time employees have until Jan. 1, 2016, to comply with the law's requirements. Also, under a new regulation, beginning Jan. 1, 2015, businesses with 100 or more full-time employees will be required to offer ACA-compliant health coverage to at least 70 percent of their full-time employees to avoid the penalty.
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