On February 10, 2014, final regulations regarding the employer "Shared Responsibilty Payment" were released. The final regulation makes clarifications and modifications as to whether certain employees are considered full time. To access a Treasury Department fact, sheet, click here.
Most employer requirements established in the ACA are regulated through the federal Treasury Department or Department of Labor.
IRS ACA provisions for employers can be found here:
Department of Labor ACA provisions can be found here: