Focus

Ceding to pressure from employer groups, including NRCA, the Obama administration has extended the deadline for the employer mandate components of the Affordable Care Act (ACA) one year; the new deadline is Jan. 1, 2015.

Employers had long complained about the mandate's complexity and said they would have had little time to implement the requirements effectively (many were waiting to see whether the ACA would be struck down by the Supreme Court, which it was not).

The administration says the delay will allow it to consider ways to simplify the new reporting requirements and provide time to adapt health coverage and reporting systems.

The ACA includes information reporting by insurers, self-insuring employers and other parties that provide health coverage. It also requires information reporting by certain employers with respect to the health coverage offered to full-time employees as defined in the act.

The administration says it expects to publish proposed rules implementing these provisions by the end of summer. Once these rules have been issued, the administration is encouraging affected employers to voluntarily implement the reporting procedures in 2014 in preparation of the 2015 deadline. The administration hopes real-world testing of reporting systems in 2014 will contribute to a smoother transition to full implementation in 2015.

NRCA has opposed the ACA's employer mandate because of its complexity and fears it will further increase health insurance costs for employers. NRCA currently supports legislation introduced in Congress to repeal the mandate.

Other components of the law, such as the individual mandate to purchase health insurance and the exchanges through which people will sign up for coverage and obtain subsidies, will move forward on schedule in 2014.

NRCA will continue to keep the industry informed about further developments regarding the new law and will be hosting a free webinar for members about the act Aug. 15. For more information, log on to www.nrca.net/education. To receive updated information regularly, log on to www.nrca.net and subscribe to NRCA E-News and follow NRCA on Twitter and Facebook.

Ambika Puniani Bailey is editor of Professional Roofing and NRCA's associate executive director of communications and production.