As a core component of the employer shared responsibility provision, applicable large employers (ALEs) must offer healthcare that meets minimum essential coverage (MEC)
requirements to 95 percent of their full-time employees and their dependents. If your company is subject to this mandate, failure to meet these guidelines or to properly complete
your IRS forms could expose your company to penalties that increase the longer you remain out of compliance. Here is a look at what those penalties are and what they could mean for
your company.