If an employer provides affordable minimum essential coverage (MEC) for their employees, the employees are not eligible for Advanced Premium Tax Credit (APTC) on the HealthCare.gov individual online marketplace. During the enrollment process, the employee will have to:

  • attest that they do not have access to affordable MEC; and
  • list their employer, employer’s address and employer’s telephone number

The employer will not be penalized for an employee who does not elect to participate in an employer-sponsored health insurance plan that is affordable and meets MEC.

Posted in: Employers

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