The employer mandate provision of the Patient Protection and Affordable Care Act will begin in 2014. The mandate states that a business with 50 or more full-time employees or full-time equivalents may face penalties if the health insurance coverage that is offered to its employees does not meet minimum standards outlined in the Act.

Below is a flow chart that will help to clarify what requirements an employer must follow in offering affordable health insurance coverage to their employees in order to prevent from a penalty.

Source: Kaiser Health Reform