Under the Affordable Care Act, employers offering health coverage must notify employees about the exchanges and whether employees are eligible for tax credits if they purchase coverage from the exchanges. Employers also must warn employees that they will not receive an employer contribution toward health coverage purchased through an exchange. Whether an employee is eligible for tax credits depends on whether the employer-sponsored plan provides “minimum value.” Employers can modify the model notice form to meet their needs.
Similarly, employers who do not offer health coverage must notify employees about the exchanges and their eligibility for a tax credit for insurance purchased through an exchange.