The deadline for employers to distribute the Exchange Notice to employees is Oct. 1, 2013. Additionally, employers are required to provide the notice to each new employee hired on or after Oct. 1, 2013, no later than 14 days after the employee’s start date. The notice must be distributed regardless of whether the employee is full-time or part-time. Employers not offering group health plan coverage must also provide the notice:

Delay In Employer Mandate

On July 9, 2013, the IRS released Notice 2013-45 to provide a one year delay for employers with 50 or more employees. Employers will not be liable for employer mandate penalties until 2015.