As 2014 quickly approaches, employers have begun to focus on the employer healthcare mandate under the Affordable Care Act (ACA) known as the “pay-or-play” rules. Employers of all sizes are analyzing how the pay or play rules potentially affect them, the monetary cost of compliance and alternatives that might be available to minimize any negative impact on their businesses.

Two alternatives that have recently become popular with employers and have received much press are transitioning workers from full-time to part-time status and limiting the health coverage offered to spouses and other family members. While these alternatives can yield a significant cost savings, employers should be careful to consider both the legal, human resources and employee relations impacts.

Transitioning to part-time

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