Employer Shared Responsibility is

One Size Fits Allnot!

Determining how your business could be affected by Employer Shared

Responsibility (ESR) provisions can seem like a daunting task, but it doesn’t

have to be. By looking at your business structure and examining your

business’s payroll, HR, and benefits needs, you can find a variety of solutions

available. But remember, ESR isn’t one size fits all, so consult your licensed

attorney, accountant, or tax professional to discuss your particular needs.

“I’m an ALE, but I

don’t know which empl oyees

BUSINESSES WITH

20-40EMPLOYEES

TYPICAL INDUSTRIESBUSINESS REQUIREMENTS

SIMPLE COMPLEX

ESRNEEDS

“I’m not an applicable large employer (ALE) now,

but how will I know if I’m approaching the threshold?”

Basic payroll needs

Fixed hours for part-time employees

Small office, manufacturing, professional office

Stay up-to-date with ESR provision details, and learn about the services available to you.

http://bit.ly/payx-esr

Next Steps?

MIXED FULL/PART-TIME

40-60EMPLOYEES

BUSINESSES WITH

TYPICAL INDUSTRIESBUSINESS REQUIREMENTS

SIMPLE COMPLEX

ESRNEEDS

“I think I’m not an ALE, but with my variable-hour employees,

I’m worried I may cross the threshold and not know it.”

Variable hours for part-time employees

Needs time and attendance solution

Retail, food service, construction

Learn how to track your employees’ monthly hours to help determine your status an as ALE.

http://bit.ly/payx-ale

Next Steps?

MIXED FULL/PART-TIME

50+EMPLOYEES

BUSINESSES WITH

TYPICAL INDUSTRIESBUSINESS REQUIREMENTS

SIMPLE COMPLEX

ESRNEEDS

Doesn’t need time tracking/punch-in solution

Qualifies as applicable large employer

Offers health insurance to employees

Multi-site (franchise), fast food, hospitality, seasonal workers

MIXED FULL/PART-TIME

CONTROLLED AND NON-CONTROLLEDOWNERSHIP GROUPS

“I’m an ALE, but I don’t know which employees

put me at risk of penalties if I don’t offer them health coverage.”

Learn how to determine your employees’ status.

http://bit.ly/payx-status

Next Steps?

50+EMPLOYEESCONTROLLED AND NON-CONTROLLED OWNERSHIP GROUPS

BUSINESSES WITH

TYPICAL INDUSTRIESBUSINESS REQUIREMENTS

“I’m an ALE, but I don’t know if the coverage I’m offering meets the

requirements of minimum essential coverage and

affordability.”

SIMPLE COMPLEX

ESRNEEDS

Qualifies as applicable large employer

Offers health insurance to employees

Needs benefits administration

Any industry.

Get the facts about adequate and affordable coverage.

http://bit.ly/payx-mec

Next Steps?

Paychex offers a wide range of solutions to help your business take action on complex health regulations,

including Employer Shared Responsibility.

To learn how Paychex can help your business navigate health care reform,

call 877-266-6850 or visit http://paychex.com/health-reform/

For definitions of Applicable Large Employer (ALE), Full-time Employee, Minimum Essential

Coverage (MEC), Part-time Employee, Penalty, and more, visit http://bit.ly/payx-esr-glossary.

Copyright 2014 Paychex, Inc. All rights reserved. All information believed accurate at time of release.