Pay or Play

Just in Time for the Holidays: The IRS Announces Intention to Access Pay or Play Penalties

The IRS recently “announced” its intentions to access penalties under the Employer Shared Responsibility Penalty (ESRP)- also known as “pay or play penalties.” This announcement was made by updating a series of over 60 FAQs that are published on the IRS website to address ESRP provisions under the ACA. In late 2017, the IRS intends