From: Health Care Reform
With respect to employer-sponsored group health coverage, the majority of requirements under the Affordable Care Act impact the insurance carrier that issues the group contract. Thus, the carrier takes the required actions while the employer does not have direct actions.
Examples of items taking effect 2010-2013 that require/required carrier action include: expanding child eligibility though age 25, removing lifetime maximums for essential health benefits, eliminating pre-existing condition exclusions for person under 19 (in 2014, all persons regardless of age), providing certain preventive care services without deductible, copay or coinsurance. The insurance company also will provide the new disclosure document, called the Summary of Benefits and Coverage (SBC), and will pay the new Comparative Effectiveness Research Fee out of policy premium.
The Affordable Care Act also contains some requirements to which the employer must respond, but small empolyers generally are exempt. The new W2 requirement to report health coverage costs applies for 2012 Forms W2, but small employers are exempt from this requirement. In future years, assuming Congress does not alter the current version of the Act, employers will be required to offer automatic enrollment in health plans and offer at least a minimum health coverage plan to avoid surcharge — however, small employers will be exempt from these requirements. In summary, at this, small employers are not required to take direct action to respond to the Act. The health insurance company has been and will continue to take actions to comply with various requirements as the phased-in effective dates apply.
