The Department of Treasury issued Regulations today (Monday, February 10) announcing that employers with more than 50 employees but less than 100 would not have to offer health insurance or pay a "responsibility" penalty until 2016 (one year later than the postponed 2015 requirement). Additionally, it appears that seasonal employees that are not expected to work more than six months in a year will not be considered full-time employees for purposes of the mandate.
Although the responsibility for providing insurance or paying a penalty has been postponed for a full year, it appears that these employers will be required to report worker information to the IRS beginning in 2015. A fact sheet summarizing many of the changes can be reviewed here. As we read the new Regulations, we will update you with changes that may affect farmers, but it appears the new Regulations are at least one small step to the better.