ACA rulings, effective in 2014, prohibit employers from helping employees to buy non-group health insurance. This surprised many small employers, who often do this rather than offering group insurance. The IRS announced that the 2014 and 2015 penalties will not apply if the practice is stopped no later than June 30, 2015. To qualify for 2014 relief, the employer must show that it employed fewer than 50 full-time equivalents in any period of 6 months or more in calendar year 2013. Relief for 2015 is conditioned on a similar showing for the 2014 calendar year.
Advice: Employers too large to fit this exception should evaluate IRS Form 8928 and claims for relief from IRC § 4980D penalties. IRS Notice 2015-17