On January 10, 2014, the Treasury Department announced the employer shared responsibility payments (i.e. the Pay or Play Rules) generally will not apply to governmental or tax-exempt volunteer fire departments and volunteer emergency medical responder companies. The Pay or Play Rules require employers with 50 or more full-time equivalent employees to offer affordable and adequate health insurance or pay a penalty.

For more information about the Pay or Play Rules, see von Briesen’s legal update here.

Additional guidance for governmental or tax-exempt volunteer fire departments and volunteer emergency medical responder companies regarding the Pay or Play Rules is expected with the release of the final employer shared responsibility regulations later this year.