Some employers have received a Marketplace notice informing them that they may be subject to an Employer Shared Responsibility Payment.  Employers that receive this notice can file an appeal if they believe they offered coverage to an employee that was affordable and met minimum value standards.  To initiate the appeal, employers should submit the form issued by the U.S. Department of Health & Human Services (HHS) or mail a letter with the information requested on the form.

 

An appeal of the notice does not determine whether the employer is responsible for the employer shared responsibility payment.  Rather, the appeal may determine whether an employee was eligible for premium subsidies that helped defray the cost of health coverage through a health insurance marketplace.  The appeal is submitted to HHS, not the Internal Revenue Service (IRS).  Only IRS can determine whether an employer is subject to the employer shared responsibility payment.  Beginning in 2016, employers with 50 or more full-time equivalent employees are subject to the employer shared responsibility payment.

 

Questions about appeals of the Marketplace notice can be directed to the Marketplace Appeals Center at 1-855-231-1751.  TTY users should call 1-855-739-2231.  Hours of operation are Monday through Friday, 7:30 a.m. to 8:30 p.m. Eastern Time (ET); and Saturday, 10:00 a.m. to 5:30 p.m. ET.