On July 2, 2013, the U.S. Treasury Department announced it is postponing the effective date of the so-called “shared responsibility” or “pay or play” rules under the Patient Protection and Affordable Care Act (ACA). These rules require employers with more than fifty full-time equivalent employees to provide qualifying health insurance coverage to their employees. Employers would pay a penalty if they fail to do so.

The employer mandate was scheduled to take effect January 1, 2014. However, yesterday, the Treasury Department delayed implementation until January 1, 2015.

The Treasury Department’s announcement is clear that no other provision of the ACA is affected by its decision to delay implementation of the employer mandate.