The Patient Protection and Affordable Care Act (PPACA) has several requirements that become effective in 2014 and could force some changes to your health insurance plan.  Starting in 2014, employers with 50 or more full-time or full-time equivalent employees must offer affordable coverage that provides at least a defined minimum level of benefits to full time employees.   Full time employees are defined as an employee working an average of 30 or more hours per week.  Failure to comply can result in fines to the employer.  This has been called the “Pay of Play” provision of PPACA.

If you have volunteers that are working an average of 30+ hours per week, you may be required to provide access to coverage and make it “affordable.”   The minimum level of benefits means the benefit plan must be expected to cover at least 60% of total costs based on an actuarial evaluation.  The plan is considered affordable if the employee does not have to contribute more than 9.5% of their annual wages to be on the plan...