What does the employer mandate under the ACA require?

The employer mandate under the Affordable Care Act (ACA) specifically requires large employers, those with 50 or more full-time equivalent employees, to provide health insurance to their full-time employees. This requirement is designed to ensure that employees working more than 30 hours a week have access to affordable health coverage. The intent of this mandate is to reduce the number of uninsured individuals and to promote more comprehensive health care coverage across the workforce.

This mandate includes stipulations about the affordability and minimum value of the employer-sponsored health plans, meaning that the insurance offered must meet certain criteria to comply with the law. By ensuring that large employers take responsibility for covering their employees, the ACA aims to improve access to health care and mitigate the financial strain on government programs or emergency departments that often bear the costs of uninsured individuals.

The other options do not accurately reflect the requirements and intentions of the ACA. For instance, requiring employers to only offer insurance to dependents or allowing employers to opt out of offering insurance entirely does not align with the ACA's goal of increasing coverage amongst workers. Similarly, focusing only on part-time employees would be inconsistent with the mandate, which specifically addresses full-time employees.