IRS Employer Shared Responsibility Provisions
The IRS publishes an overview of the employer shared responsibility provisions, including how to determine full-time employees and the two measurement methods.
What it says and why it matters.
What the Page Covers
An overview of the employer mandate, who it applies to, how full-time employees are determined and how the payments work.
How to Use It
Use it as a plain-language starting point, then read the regulations for the rules that apply to your design.
Related IRS Resources
The IRS also publishes questions and answers on the provisions and instructions for Forms 1094-C and 1095-C.
Primary source: IRS Employer Shared Responsibility Provisions. General information, not legal advice.
A worked example.
A First Read for HR
A new HR manager is asked to explain the employer mandate to the CFO and reads the IRS overview before meeting with counsel.
What the Rule Produces
The overview gives her the vocabulary: full-time employee, applicable large employer, offer of coverage. She then takes specific questions on measurement design to counsel, with the regulations in hand.
Four steps to apply it.
1. Read the overview
Learn the terms.
2. List your questions
About your workforce.
3. Check the regulations
For the details.
4. Ask counsel
For plan-specific answers.
Where it goes wrong. Treating an overview as a substitute for the regulation.
The questions that come up next.
Is this official guidance?
It is an IRS page and a summary. The regulations and revenue procedures are the controlling sources.
Does it include the dollar amounts?
Amounts are published in annual revenue procedures, which this site cites for 2026 and 2027.
Who should read it?
HR and finance teams building or reviewing a measurement design.
Is it kept current?
The IRS updates it. Check the date.
Does it replace advice?
No.
Plan-specific questions belong with ERISA counsel, and we will bring them in.
Related sources and guides.
26 CFR § 301.6011-2
Section 301.6011-2 requires electronic filing of certain information returns once a filer has 10 or more returns.
26 U.S.C. § 6056
Section 6056 requires applicable large employers to report offers of coverage to the IRS and to employees.
The Full Look-Back Guide
Every rule, example and source behind this page, in one place.
The Cadillac Tax Repeal (Section 4980I)
The repealed 40 percent tax on high-cost health coverage.
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