If low income employees decline coverage that is offered by an employer, will an employer be subject to an assessment?
No, if the employer’s plan is affordable and provides minimum value as defined by the Affordable Care Act. In other words, if each full-time employee with a household income between 100% and 400% of FPL is ineligible for a premium subsidy through an Insurance Exchange (see note above), an employer will not have to pay an assessment, regardless of whether any such employee declines the employer’s offer of health insurance coverage.
