GSA will continue to provide additional information after further guidance is published Lost in the news of the Play or Pay mandate for large employers being delayed is the additional of the Treasury Department announcing that the employer shared responsibility payments of PPACA will be delayed until 2015 as well. Compliance with the law’s information reporting provisions will be voluntary for 2014, but strongly encouraged. As with the Play or Pay mandate, formal guidance is expected within the next week. Recognizing that the information reporting required by insurers, employers and others providing health coverage is complex, the administration plans to streamline the requirements process during the delay. Without the reporting requirements in place, it would be “impractical to determine which employers owe shared responsibility payments,” according to the post on the Treasury Department’s website. This means there will be no penalties in 2014 on businesses that don’t meet the requirements of the “employer mandate.” What’s not changing as a result of these delays: Employer Responsibility and Information Reporting Requirements Exchanges / Marketplaces Individual Mandate Individuals’ access to premium tax credits Any other PPACA provision If you have questions about these changes, call us at 1.800.250.2741 or email firstname.lastname@example.org.